HomeMy WebLinkAboutCouncil Actions 01-03-11
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ROANOKE CITY
PUBLIC SCHOOLS
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ROANOKE CITY COUNCIL
ROANOKE CITY SCHOOL BOARD
JANUARY 3, 2011
9:00 A.M.
RECESSED AND RECONVENED AT 10:00 A.M.
DUE TO LACK OF A QUORUM
EOC CONFERENCE ROOM
ROOM 159
AGENDA
1. Call to Order -- Roll Call.
City Council - Council Member Rosen was absent.
School Board - Trustees Putney and Lewis were absent.
2. Welcome and Opening Remarks:
Mayor Bowers
Chairman Carson
3. Items for Discussion:
· Final Report of the William Fleming Construction Project
· Graduation Rate
. Accreditation of Schools
. School Formula
· Status of Recreation Leagues Utilizing School Facilities
4. Comments by Council Members/School Board Trustees.
Recessed until 2:00 p.m., in the Council Chamber.
ROANOKE CITY COUNCIL
REGULAR SESSION
JANUARY 3, 2011
2:00 P.M.
CITY COUNCIL CHAMBER
AGENDA
1. Call to Order--RolI Call. Council Member Lea arrived late and
Council Member Rosen was absent.
"
The Invocation was delivered by The Reverend Timothy P. Harvey,
Pastor, Central Church of Brethren.
The Pledge of Allegiance to the Flag of the United States of America was
led by Mayor David A. Bowers.
Welcome. Mayor Bowers.
NOTICE:
Today's Council meeting will be televised live and replayed on RVTV Channel 3
on Thursday, January 6 at 7:00 p.m., and Saturday, January 8 at 4:00 p.m.
Council meetings are offered with closed captioning for the hearing impaired.
ANNOUNCEMENTS:
,
THE PUBLIC IS ADVISED THAT MEMBERS OF COUNCIL RECEIVE THE
CITY COUNCIL AGENDA AND RELATED COMMUNICATIONS, REPORTS,
ORDINANCES AND RESOLUTIONS, ETC., ON THE THURSDAY PRIOR TO
THE COUNCIL MEETING TO PROVIDE SUFFICIENT TIME FOR REVIEW OF
INFORMATION.
THE CITY CLERK'S OFFICE PROVIDES THE MAJORITY OF THE CITY
COUNCIL AGENDA ON THE INTERNET FOR VIEWING AND RESEARCH
PURPOSES. TO ACCESS AGENDA MATERIAL, GO TO THE CITY'S
HOMEPAGE AT WWW.ROANOKEVA.GOV.CLlCK ON THE GOVERNMENT
ICON.
NOTICE OF INTENT TO COMPLY WITH THE AMERICANS WITH
DISABILITIES ACT. SPECIAL ASSISTANCE IS AVAILABLE FOR DISABLED
PERSONS ADDRESSING CITY COUNCIL. EFFORTS WILL BE MADE TO
PROVIDE ADAPTATIONS OR ACCOMMODATIONS BASED ON INDIVIDUAL
NEEDS OF QUALIFIED INDIVIDUALS WITH DISABILITIES, PROVIDED THAT
. REASONABLE ADVANCE NOTIFICATION HAS BEEN RECEIVED BY THE
CITY CLERK'S OFFICE.
PERSONS WISHING TO ADDRESS COUNCIL WILL BE REQUIRED TO
CONTACT THE CITY CLERK'S OFFICE PRIOR TO THE MONDAY COUNCIL
MEETING, OR REGISTER WITH THE STAFF ASSISTANT AT THE
ENTRANCE TO THE COUNCIL CHAMBER PRIOR TO COMMENCEMENT OF
THE COUNCIL MEETING. ONCE THE COUNCIL MEETING HAS CONVENED,
THERE WILL BE NO FURTHER REGISTRATION OF SPEAKERS,' EXCEPT
FOR PUBLIC HEARING MATTERS. ON THE SAME AGENDA ITEM, ONE TO
FOUR SPEAKERS WILL BE ALLOTTED FIVE MINUTES EACH; HOWEVER,
IF THERE ARE MORE THAN ,FOUR SPEAKERS, EACH SPEAKER WILL BE
ALLOTTED THREE MINUTES.
ANY PERSON WHO IS INTERESTED IN SERVING ON A CITY COUNCIL
APPOINTED AUTHORITY, BOARD, COMMISSION OR COMMITTEE MAY
CONTACT THE CITY CLERK'S OFFICE AT 853-2541, OR ACCESS THE
CITY'S HOMEPAGE TO OBTAIN AN APPLICATION.
THE COUNCIL OF THE CITY OF ROANOKE IS SEEKING APPLICATIONS
FOR THE FOLLOWING CURRENT OR UPCOMING VACANCIES:
BOARD OF ZONING APPEALS - ONE VACANCY
TOWING ADVISORY BOARD - TWO VACANCIES
2. PRESENTATIONS AND ACKNOWLEDGEMENTS: NONE.
3. HEARING OF CITIZENS UPON PUBLIC MATTERS:
NONE. (
4.
CONSENT AGENDA
(APPROVED 6-0)
ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE
CONSIDERED TO BE ROUTINE BY THE MEMBERS OF CITY COUNCIL AND
WILL BE ENACTED BY ONE MOTION. THERE WILL BE NO SEPARATE
DISCUSSION OF THE ITEMS. IF DISCUSSION IS DESIRED, THE ITEM WILL
BE REMOVED FROM THE CONSENT AGENDA AND CONSIDERED
SEPARATELY.
C-1 , Minutes of the regular meeting of Council held on Monday, December, 20,
2010.
RECOMMENDED ACTION:
Dispensed with the reading of the minutes
and approved as recorded.
C-2 Report of qualification of Angela S. Penn as a member of the City
Planning Commission for a term commencing January 1, 2011 and ending
December 31,2014.
RECOMMENDED ACTION: Received and filed.
REGULAR AGENDA
5. PUBLIC HEARINGS: NONE.
6. PETITIONS AND COMMUNICATIONS: NONE.
7. REPORTS OF CITY OFFICERS AND COMMENTS OF
CITY MANAGER:
a. CITY MANAGER:
BRIEFINGS: NONE.
ITEMS RECOMMENDED FOR ACTION: NONE.
COMMENTS BY CITY MANAGER.
The City Manager announced that the Holiday Career and Lifestyle Fair
was a success with over 700 job seekers in attendance, exceeding last
year's record of 600. He further announced that the City of Roanoke and
Citizens for Clean and Green were working on the Green Academy which
will be held on Thursdays, January 20 - February 10 from 6:00 p.m. -
8:00 p.m., at Fishburn Park Elementary School. He also expressed
appreciation to the Public Safety and Public Works employees for their
hard work during the holiday season.
b. DIRECTOR OF FINANCE:
1. Presentation with regard to Annual General Reassessment for
Fiscal Year 2011-2012.
Susan Lower, Director of Real Estate Valuation, gave an
overview highlighting the Annual General Reassessment for
Fiscal Year 2011-2012.
2. Financial Report for the Month of November 2010.
The Director of Finance gave a brief overview highlighting the
financial performance of the City through November 2010.
8. REPORTS OF COMMITTEES: NONE.
9. UNFINISHED BUSINESS: NONE.
10. INTRODUCTION AND CONSIDERATION OF
, ORDINANCES AND RESOLUTIONS: NONE.
11. MOTIONS AND MISCELLANEOUS BUSINESS: NONE.
a. Inquiries and/or comments by the Mayor and Members of City Council.
b. Vacancies on certain authorities, boards, commissions and committees
appointed by Council.
12. ADJOURNMENT - 3:14 P.M.
CITY OF ROANOKE
CITY COUNCIL
2 I 5 Church Avenue, S. W.
Noel C. Taylor Municipal Building, Suite 456
Roanoke, Virginia 24011-1536
Telephone: (540) 853-2541
Fax: (540) 853-1145
\"
DAVID A. BOWERS
Mayor
Council Members
William D, Bestpitch
Raphael E. "Ray" Ferris
Sherman P. Lea
Anita 1. Price
Court G. Rosen
David B. Trinkle
January 3, 2011
The Honorable Mayor and Members
of the Roanoke City Council
Roanoke, Virginia
Dear Mayor Bowers and Members of Council:
This is to remind you that I will not be present at the 9:00 a.m. and 2:00 p.m. sessions of
Council on Monday, January 3, 2011 inasmuch as I will be out of town visiting family.
Best wishes for a successful meeting.
Sincerely,
Court G. Rosen
Council Member
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William Fleming Construction Project
Building
ROANOKE CITY
PUBLIC SCHOOLS
Budaet
($)
, Actual
($)
Variance
($)
Construction - Building
45,861,000
43,453,078
2,407,922
Owner's Cost - Building
11,139,000
9,724,021
1,414,979
TOTAL BUILDING
57,000,000
53,177,099
3,822,901
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ROANOKE CITY
PUBLIC SCHOOLS
William Fleming Construction Project
Plan Enhancements
William Fleminq
Field house
8-lane track with upgraded rubberized surface
Irrigation and sod on all playing fields
Lawson and Ruffner cafeteria demolition
Ruffner playing field
Patrick Henry
Remediation of lacrosse and soccer practice fields
Clear encroaching forest at track
Fence around track
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ROANOKE CITY
PUBLIC SCHOOLS
William Fleming Construction Project
Memorandum of Understanding
Scope
Fleming stadium, field house, upgraded track, and playing fields
Lawson and Ruffner demolition
Ruffner playing field
Remediation of Patrick Henry playing fields and track
Anticipated Construction Cost
$7,244,515
If Actual Cost is More than Anticipated Construction Cost
Excess costs paid by J.M. Turner and Rife+Wood
If Actual Cost is Less than Anticipated Construction Cost
500/0 of excess paid to J.M. Turner and Rife+Wood
500/0 of excess retained by RCPS
III
William Fleming Construction Project
MOU Work Program
ROANOKE CITY
PUBLIC SCHOOlS
Budaet
. , ($)
Actual
($)
Variance
($)
TOTAL MOU
507,722
655,447
(147,725)
Construction - MOU
7,244,515
6,528,296
Owner's Cost - MOU
7,752,237
7,183,743
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William Fleming Construction Project
Remaining MOU Work
ROANOKE CITY
PUBLIC SCHOOLS
PROJECT
STATUS
FUNDING
Back side trail area
54,898
Tennis area grading
: Spring completion.
11,841
Shot put / discus cage and
fenci ng
8,066
Move gym scoreboard
2,509
270
Rubber floor in team room
8,063
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William Fleming Construction Project
,~Total Fleming Project
ROANOKE CITY
PUBLIC SCHOOLS
I * Budget as recast upon entry into MOU I
Construction - Building
Owner's Cost - Building
Construction - MOU
Owner's Cost - MOU
SUBTOTAL
MOU Sharing
TOTAL PROJECT
Budaet* Actual Variance
($) ($) ($)
43,355,436 43,453,078 (97,642)
9,992,327 9,724,021 268,306
7,244,515 6,528,296 716,219
507,722 655,447 (147,725)
61,100,000
60,360,842
739,158
o
358,109
(358,109)
61,100,000
081.040
60,718,951
III Combined PHHS and WFHS Project
ROANOKE CITY Overall Results
PUBLIC SCHOOLS
Budaet Actual Variance
($) ($) ($)
PHHS - Building (Revised) 54,000,000 53,909,219 90,781
PHHS - Stadium 4,100,000 4,059,340 40,660
WFHS - Building 57,000,000 53,177,099 3,822,901
WFHS - Stadium 4,100,000 4,100,000 0
Enhancements 0 3,083,743 (3,083,743)
MOU Sharing 0 358,109 (358,109)
TOTAL PHHS + WFHS
119,200,000
118,687,510
012.490)
...."
Graduation Measurements in Virginia
Virginia On-Time Graduation Rate (OGR)
The Virginia On-Time Graduation Rate is based on four years of longitudinal student-level data in the commonwealth's
Educational Information Management System. Unlike estimates used in the past, the Virginia On-Time Graduation Rate takes
into consideration student mobility, changes in student enrollment, policy and instructional practices such as 9th-grade
retention. The new formula also recognizes that some students with disabilities and limited English proficient (LEP) students
are allowed more than the standard four years to earn a diploma and are still counted as 'on-time' graduates.
Simply put, the graduation rate, as defined by the Board of Education, equals [on-time graduates in year x] divided by [(first-
time entering 9th graders in year x minus 4) plus (transfers in) minus (transfers out)].
OGR Graduates are defined as students who earn Advanced Studies (includes IB), Standard, Modified Standard, Special and
General Achievement Diplomas. On-time graduates are graduates who earn diplomas within four years of the first time they
entered the 9th grade. Special education students and limited English students who have plans in place that allow them more
time to graduate will be assigned to different cohorts. Deceased students will be counted among transfers out in the
denominator, while incarcerated students will be counted as transfers as they leave and re-enter the system.
2008 2009 2010
59;11 % 66.60% 67.69%
Federal Graduation Indicator (FGI) - used for A YP determinations
In October 2008, the United States Department of Education (USED) issued final regulations governing programs administered
under Part A of Title I of the Elementary and Secondary Education Act of 1965, as amended (ESEA). Requirements under the
new regulations include reporting a four-year cohort graduation rate for all schools, school divisions, and the state for all student
subgroups. In January 2010, the Virginia Board of Education submitted to USED proposed changes to its federal accountability
workbook to meet the graduation rate requirements of the October 2008 regulations. Specifically, Virginia requested to report a
four-, five-, and six-year federal graduation indicator calculated in a manner that is consistent with the federally prescribed
methodology.
The formula for the Federal Graduation Indicator equals [on-time graduates in year x] divided by [(first-time entering 9th graders
in year x minus 4) plus (transfers in) minus (transfers out)].
FGI Graduates are defined as students who earn Advanced Studies, Standard, or IB Diplomas. On-time graduates are
graduates who earn one of these three diplomas within four years of the first time they entered the 9th grade. Unlike the OGR,
special education students and limited English students who have plans in place that allow them more time to graduate will not
be re-assigned to different cohorts. Similarily to OGR, deceased students will be counted among transfers out in the
denominator, while incarcerated students will be counted as transfers as they leave and re-enter the system.
2008 2009 2010
50.32% 57.73% 61.59%
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ELEVATOR SPEECH
. ROANOKE (ITV
PUBLIC SCHOOLS
Strong Students. Strong 5<h00ts. 5trong'Citv.
Q: Why does RCPS need increased funding?
A: Few will argue with the proposition that lias the schools go, so goes Roanoke,"
For far too long, RCPS has underachieved - with a graduation rate that was too low and
academic performance that was flat at best.
Changes began a little more than three years ago when a concerted effort to take on the critical
issues facing this school division, no matter how politically challenging or operationally difficult,
was initiated,
Pathbreaking academic initiatives designed to improve the graduation rate, like the launch of the
Forest Park Academy, were implemented, Elementary Spanish, a renewed focus on the arts,
targeted after school and summer programs, and enhanced curriculum and materials created a
dynamic educational program. Attendance zones dating back to the 1970's were updated.
Transportation was outsourced, Two new high schools were built to replace buildings that were
no longer suitable, Five schools were closed to drive cost out of the system. Great teachers were
hired and mentors supported their professional growth.
And now, we have momentum,
Today, we're finally at the point where, for the first time in memory, the Roanoke City Public
Schools are truly positioned for success. We have a School Board that is willing to make hard
decisions when necessary. We have an Administration that is capable of implementing and
institutionalizing those decisions,
And, most importantly, we're seeing results. The graduation rate is up more than eight
percentage points in just three years and is still climbing. Teaching and learning is vastly
improved and getting better, You feel it in the classroom, you see it in our performance in high
stakes testing, and you read about it in the acknowledgements of progress. Patrick Henry, for
example, was named "One ofthe Top High Schools" in the United States by Newsweek
magazine, Fallon Park Elementary won the National Excellence in Urban Education Award and
Highland Park Elementary was a runner-up for the award.
Impressive progress, however, does not equal greatness. We still have a ways to go. Less than
70% of our students graduate. Not all of our schools meet Federal academic standards.
The question is this: are we as a community willing to walk away from the best chance in our
lifetime to have excellent schools by cutting school funding? Or are we willing to fund the work
that needs to be done?
As the schools go, so goes Roanoke. Which will it be?
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DATE:
TO:
FROM:
SUBJECT:
January 4, 2012
Stephanie Moon, City Clerk
Cindy Poulton, Clerk
Document for City Council Members
In follow-up to discussions at Monday's joint meeting,
Mr. Carson asked that I send copies of the Division's Balanced
Scorecard to you for distribution to the Mayor and members of
Council.
Thank you for providing this information to them.
Enclosures
p: 540-853-2381 f: 540-853-2951 P.O. Box 13145 Roanoke, VA 24031 www.rcps.info
IJ
ROANOKE CITY
PUBLIC SCHOOLS
Strong Students. Stmng Schools. Shong City.
School Board
David B, Carson
Chairman
Jason E, Bingham
Vice Chairman
Mae G, Huff
Annette Lewis
Suzanne p, Moore
Todd A, Putney
Lori E, Vaught
Dr, Rita 0, Bishop
Superintendent
Cindy H, Poulton
Clerk of the Board
Balanced Scorecard
- Fiscal Year 2009-2010 -
· This Balanced Scorecard covers the period
commencing July 1 , 2009 through June 30, 2010.
· When reading the Scorecard, arrows are intended
to provide insight into changes from prior periods. An
up arrow ( + ) indicates that the value has increased.
A down arrow (+ ) indicates that the value has
decreased. A sideways line (-) indicates no
change. Red generally means an unfavorable
change. Green generally means a favorable change.
~!.el 81
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GENERAL INFORMATION
Unless otherwise noted, all
measures are for the period
commencing July 1, 2009 and
continuing through June 30, 2010
(which is the end of the fiscal year).
STUDENT ACHIEVEMENT
All data in the Student Achievement
area, except FPA enrollment and
Classroom Performance, are for the
2000-10 school year.
Graduation Rate is as defined by
NCLB (Federal Graduation
Indicator).
On-time Graduation Rate is as
defined by VDOE.
% under-credited is the percentage
of high school students currently
repeating their prior grade.
% overage is the percentage of 9th
grade students older than 15 on
September 30, 2010.
Source for SAT & AP results is the
College Board Student Roster
Report
Source for CTE credentials is the
VDOE School Report Card
FPA enrollment is as of the end of
the school year.
TEACHING & LEARNING
School Leadership, Curriculum,
and Item 1 of Instructional
Technology: Measurement based
on a five point scale (1 =
rudimentary, 5 = exemplary). This
Scorecard was developed using a
self-assessment by principals
themselves adjusted for
observations conducted thr~ugh the
Department of Teaching and
Learning.
BALANCED SCORECARD
DEFINITIONS OF MEASURES
Teachers: Student Attendance is
based on March 31 ADM.
Disruptive actions are
inappropriate activities for which a
discipline report has been filed that
typically would take place in the
classroom. Period covered is the
2009-10 school year.
Co-Curricular Activities:
Data for athletics are for the 200-
1 0 school year.
GPA improvement compares the
GPAs of athletes with the GPA's of
non-athletes in the Spring 2010
semester.
MANAGING RESOURCES
Human ,Resources:
Data from this section are for the
2009-1 0 school year.
Please note that the line item
called "% of exiting employees
unfacilitated" shows the
percentage of exiting employees
who retired or resigned without
urging. (For example, this report
shows that 81 % of the 12% of
employees who exited RCPS
retired or resigned without urging.) ,
Teacher evaluation data is for the
2009-10 school year. The on time
measure is the final evaluation
being submitted in accordance with
the established schedule.
Finance:
Unrestricted revenue shows the
change in actual revenues from
2008-09 to 2009-10. Future year
comparison is between actual
revenues in 2009-10 and the
budget for the 2010-11 fiscal year.
Percent of budget spent shows the
percentage of the FY2009-10
budget that was been spent at year
end compared with the % of 2008-
09 budget that was spent as of
year end.
Undesignated fund balance shows
the portion of the General Fund
fund balance which has not been
designated for a specific use at
year end.
Administrative Technology:
Connectivity reliability is divided
int? our internal network reliability .
(CISCO equipment)' and our external
network reliability (Norlight and Cox
Cable)
Facilities:
Information in this section includes
the non-personnel elements of
Policy DAB for elementary, middle,
and high schools.
ENGAGING THE COMMUNITY
Information in this section generally
covers the period commenc'ing July
1, 2009 and continuing through the
end of th~ fiscal year.
Source of all data in this section is
a questionnaire that was completed
by each RCPS school.
ACHIEVING OUR VISION
The "Pool" used for comparison is
the average of the following school
divisions: Roanoke County,
Lynchburg City, Hampton City,
Norfolk City, and Richmond City.
Source of comparative
performance data is the VDOE
Division School report card, DOE
advanced programs participation
by school, and division level '
graduation rate cohort 2010.
CITY OF ROANOKE
OFFICE OF THE CITY CLERK
215 Church Avenue, S. W., Suite 456
Roanoke, Virginia 24011-1536
Telephone: (540) 853-2541
Fax: (540) 853-1145
E-mail: c1erk@roanokeva.gov
JONATHAN E. CRAFr
Deputy City Clerk
CECELIA T. WEBB
Assistant Deputy City Clerk
STEPHANIE M. MOON, CMC
City Clerk
January 5,2011
Martha P. Franklin, Secretary
City Planning Commission
Roanoke, Virginia
Dear Ms. Franklin:
This is to advise you that Angela S. Penn has qualified as a member of the City Planning
Commission commencing January 1,2011 and ending December 31,2014.
Sincerely,
~ rh. ~b~
Stephanie M. Moon, CMC
City Clerk
Oath or Affirmation of Office
Commonwealth of Virginia, City of Roanoke, to-wit:
I, Angela S. Penn, do solemnly affirm that I will support the Constitution
of the United States of America and the Constitution of the Commonwealth of
Virginia, and that I will faithfully and impartially discharge and perform all the
duties incumbent upon me as a member of the City Planning Commission,
commencing January 1, 2011, and ending December 31, 2014, according to the
best of my ability (So help me God).
~,j ;;Z.
~
Subscribed and sworn to before me this ~ay of flc:c, 2010.
BRENDA S. HAMILTON, CLERK OF THE CIRCUIT COURT
BY ~~~i; ~ML
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CITY OF ROANOKE
REAL ESTATE VALUATION
215 Church Avenue, SW., Room 250
Roanoke, Virginia 24011
SUSAN S. LOWER
Director
Telephone: (540) 853-2771
Facsimile: (540) 853-2796
January 3, 2011
Honorable David A. Bowers, Mayor
Honorable David B. Trinkle, Vice-Mayor
Honorable William D. Bestpitch, Council Member
Honorable Raphael E. Ferris, Council Member
Honorable Sherman P. Lea, Council Member
Honorable Anita J. Price, Council Member
Honorable Court G. Rosen, Council Member
Dear Mayor Bowers and Members of Council:
In accordance with the Code of Virginia regarding Ad Valorem taxation, the
Office of Real Estate Valuation has completed the Annual General Reassessment
for Fiscal Year 2011-2012. Change of Assessment notices are scheduled to be
mailed to property owners January 3, 2011.
The taxable real estate tax base increased approximately 0.23% due to this
year's annual reassessment. The general reassessment change in value was a
net decrease of 0.17%, while new construction activity added 0.40%, which
increased the overall taxable real estate 0.23%. This increase is subject to
appeals and includes new taxable construction. Nearby localities also
experienced overall increases in property values. Roanoke County assessments
increased approximately .51% this year and City of Salem values increased by
1. 164%.
New construction in Roanoke City is expected to total $27.8 million which
represents a 0.40% increase to the tax base for fiscal year 2011 - 2012.
Taxable residential new construction totals $10.5 million and" taxable
commercial new construction totals $17.3 million. Last year's new construction
figures were $17 million for residential and $64 million for commercial, for a
total of $81 million. Anticipated new construction for FY 12 is down 66%
compared to the previous year. A factor in this decrease is the significant
activity in the Riverside Corporate area last year.
Even though the majority of residential and commercial property owners did not
receive an assessment change, the marginal decline in this year's general
Honorable Mayor and Members of Council
January 3, 2011
Page 2
reassessment represents the first drop in real estate values recorded in the 40-
year history of this assessment office. The decline is driven by similar factors
affecting the nation's economy: the challenging economic conditions,
unemployment concerns, rising foreclosure activity, the reduced volume of valid
market sales data, including; single family residential, office, multifamily,
industrial and retail properties and a continued slowdown in new construction
activity.
Assessment appeals to Real Estate Valuation will be conducted from January 3
through January 31, 2011. I would be most happy to respond to inquiries you
may receive from our citizens regarding the reassessment. I expect the Board
of Equalization to begin hearings in March of 2011. The proposed FY 2011 -
2012 values will be adjusted for appeals, tax freezes, tax abatements and other
miscellaneous items.
I have attached comparative information for area property assessments; as well
as the finance memo and the housing profile data for Roanoke. Should you
need additional information or assistance with an assessment matter, please
feel free to contact me.
Respectfully submitted,
Su2ful 0. of (M}e(
Susan S. Lower, SRA
Director of Real Estate Valuation
Attach me nt(s)
c: The Honorable Sherman A. Holland, Commissioner of the Revenue
The Honorable Evelyn W. Powers, City Treasurer
Christopher P. Morrill, City Manager
Ann H. Shawver, Director of Finance
Stephanie M. Moon, City Clerk
William M. Hackworth, City.Attorney
Drew Harmon, Municipal Auditor
~. ..
INTEROFFICE MEMORANDUM
To: Ann H. ShaWver, Director of Finance
cc: Sherman A. Holland, C~mmissioner of the Revenue
Amelia C, Merchant, Director of Management and Budget
From: W Susan S. Lower, Director of Real Estate Valuation
Date: January 3, 2011
Subject: 2011- 2012 Real Estate Assessment Projections
Listed below and attached hereto is the Real Estate Assessment projection for FY 2011 -
2012.
Property values will decrease -0.17% as a result of the general reassessment and new
construction will add 0.40%. The total increase in the flTOSS tax base proiected to
Julv J. 2011 is 0.23%.
Annual Reassessment
Gross TaxableValue July 1, 2010
2011 Reassessment Decrease
Subtotal .
New Construction (Building Permits)
New Construction (BP's from July - Dec, 2010)
Estimated Additional New Construction (BP's Jan - June, 2011)
Total Estimated New Construction (July- June)
$6,938,105,500
$-11,682,,000 -.17%
$6,926,423,500
$18,507,100
$9,259,500
$27,766,600 0.40%
$6,954,190,100 0.23%
Total Estimated Gross Taxable Value July 1, 2011
Note that exempt property values are not included in these amounts. I anticipate the
Board of Equalization will start hearing appeals in March of next year. The above
analysis will be reviewed after appeals are completed and prior to the dates of the
required public notification and public hearing on the tax rate.
2011 REASSESSMENT
FY 10-11
NEW CONSTRUCTION
RESIDENTIAL
COMMERCIAL
Totals
$16,896,200
$63.977.700
$80,873,900
CERTIFIED VALVE (less new construction)
10/11 Beginning
Land Book
RESIDENTIAL
COMMERCIAL
Totals
$4,691,864,200
$2.246.241.300
$6,938,105,500
FY 11-12
%CHG
$10,459,500
$17.307.100
$27,766,600
-38%
-73%
-66%
11/12 Projected
Reassessment
, $4,688,135,700
$2.238.287 ~800
$6,926,423,500
-0.008%
-0.35%
-0.17%
Note - This does not include public service corporation properties assessed by the State
Corporation Commission, railway properties assessed by the State Department of
Taxation, and exempt properties.
REDUCTIONS TO GROSS VALVES
CATEGORY FY 09-10 FY 10-11
Agricultural Land Use $5,551,300 $5,116,500
Elderly Tax Freeze $44,185,553 $39,748,120
Disabled Tax Freeze $12,226,984 $11,234,975
Leaseholds $21,667,200 $20,419,835
Rehabs $115,607,300 $121,864,300
See the attached letter from the Commissioner of the Revenue to verify reductions.
Reductions to FY 11-12 will be posted in July after the Land Book closes.
Attachment( s)
---.
CITY OF ROANOKE
INTERDEPARTMENTAL COMMUNICATION
;
TO:
Ann Shawver, Director of Finance
Vl1I
Sherman A. Holland, Commissioner of the Revenue
FROM:
DATE:
August 6, 2009
SUBJECT: 2009-10 Real Estate Assessed Value and Levy
The total assessed value and levies for 2009-10 Land Books are as follows:
Copy to: Evelyn Powers, Treasurer
Real Estate Valuation Office
CITY OF ROANOKE
INTERDEP ARTlVlENT AL COlVllVlUNICA TION
TO:
FROlVI:
Department of Finance
~ ,
Sherman A. Holland, Commissioner of the Revenue
DATE:
July 28, 2010
SUBJECT: 2010-11 Real Estate Land BookLevy
The total levies for the 2010-11 Land Book are as follows:
City of Roanoke
Downtown
Williamson Road
Service Charge in Lieu of Tax (SCL T)
$ 80,232,211.42
$ 368,547.30
$ 92,774.60
$ 237,442.24
Net Charge to the City Treasurer:
$ 80,930,975.56
Copy to:
Evelyn Powers, City Treasurer .
Susan Lower, Real Estate Valuation
. \.~. .
2010
Real Estate Tax Revenue
Elderly Tax Freeze
Market Value
Frozen Value
Tax Loss
Pin Count: 1469
Disabled Tax Freeze
Market Value
Frozen Value
Tax Loss
Pin Count: 462
Agricultural Tax Freeze
Market Value
Taxable Value
Deferred Value
Pin Count: 11
Leaseholds
Market Value
Taxable Value
. State Formula Reduction Amt
Pin Count: 49
Rehabs property Freeze abatement
, Market Value
Taxable Value
Abatement
Pin Count: 416
EZRehab property
Market Value
AbatementlTax Credit
Pin Count: 45
Energy Efficient Program
Market Value
Tax Relief
Pin Count: 28
7/28/2010 Computation
Gross Value
141,551,500
101,803,380
39,748,120
40,126,700
28,891,725
11,234,975
6,723,300
1,606,800
5,116,500
24,616,000
4,196,165
20,419,835
186,981,900
76,348,500
110,633,400
Levy
$1,684,462.85
$1,211,460.22
$473,002.63
$47!,507.73
$343,811.53
$133,696.20
$80,007.27
$19,120.92
$60,886.35
$292,930.40
$49,934.36
$242,996.04
$2,225,084.61
$908,547.15
$1,316,537.46
I..: \" I, ~(g4-,.3 0 D
20,524,600
11,230,900
8,051,000
8,051,000
$244,242.74
$133,647.71
$95,806.90
$9,661.20
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CITY OF ROANOKE
DEPARTMENT OF FINANCE
215 Church Avenue, SW, Suite 461
PO Box 1220
Roanoke, Virginia 24011-1220
Telephone: (540) 853-2821
Fax: (540) 853-6142
JOHN W. BINGHAM, CPA
Assistant Director of Finance
ANN H. SHAWVER, CPA
Director of Finance
ANDREA F. TRENT
Assistant Director of Finance
January 3, 2011
Honorable David A. Bowers, Mayor
Honorable David B. Trinkle, Vice-Mayor
Honorable William D. Bestpitch, Council Member
Honorable Raphael E. Ferris, Council Member
Honorable Sherman P. Lea, Council Member
Honorable AnitaJ. Price, Council Member
Honorable Court G. Rosen, Council Member
Dear Mayor Bowers and Members of City Council:
Subject: November Financial Report - City of Roanoke
The following financial report provides commentary on the City's financial
results for the first five months of this fiscal year.
General Fund revenues through November of FY11 are 1.2% or $974,000 above
last year as presented in the accompanying financial statement. Real Estate Tax
collections have increased 1.2% over last year as a result of an increase in
commercial reassessments and new construction. Sales tax has declined 1.8% in
FY11, however this important revenue is finally showing signs of improvement
as economic recovery gradually takes place. Other local taxes, such as Utility
Consumer, Transient Occupancy, Admissions, and Telecommunications taxes
have increased. The most notable impact to the Other Local Tax category is the
increase in Prepared Food and Beverage Tax due to the tax rate increase from 5%
to 7%.
The current expenditure budget for FY11 represents a 1.7% decrease from the
budget as of November FY10 due primarily to budget reduction measures in
programs and services. As of November, actual expenditures are down 5.8%
compared to the first five months of FY1 0, largely driven by decreased costs in
Public Works, Health and Welfare, Parks, Recreation and Cultural and Transfers
to the Debt Service Fund. Education, the largest expenditure category, increased
based on City support to schools in order to offset State funding reductions.
Variances are discussed in greater detail in the expenditure section of this
narrative.
Honorable Mayor and Members of Council
January 3, 2011
Page 2
Revenues:
The current revenue budget for FY11 represents a 1.4% decline compared to the
prior year budget. The largest' decrease is the Intergovernmental category.
While some trends in our revenues are emerging, it is important to consider that
the due dates for some of our major taxes: business license, the second
installment of real estate, and personal property, are due in the second half of
the fiscal year.
Commentaries on significant variances are shown below.
General Property Taxes increased 2.0% or $827,000 compared to FY10 due to
growth in real estate assessments, most notably due to new construction. Public
Service Corporation real estate tax collections are also contributing to the
favorable variance due to timing in payments received from one of the Public
Service Corporations in November FY11 versus December FY10. The first
installment of the real estate tax, which was due October 5, is exceeding budget
expectations with a collection rate of 51.1 % of the FY11 budget. Partially
offsetting the increase in this category is a decline in personal property tax
revenue due to lower monthly billings. However, the due date for the majority
of FY11 personal property taxes is not until the second half of the fiscal year.
Other Local Taxes increased 9.1 % or $1,504,000 compared to FY10. The main
driver for this large increase is the rate change in the Prepared Food and
Beverage Tax. Adjusted for the rate change impact, this category grew 0.1 % or
$20,000. Many of our local taxes are trending higher than the prior year. Utility
Consumer, Transient Occupancy and Telecommunication taxes have increased
by 11.5%, 5.5% and 4.9%, respectively. The increase in Utility Consumer tax is
driven by an increase in water and electric consumption when compared to FY1 b
where consumption was down. Transient Occupancy tax has shown
improvement since March as travel volume has increased. Telecommunications
tax increased compared to FY10 due to a refund adjustment in early FY10.
Some of our other local taxes have declined in FY11 as a result of continued
economic challenges. Sales tax revenues are 1.8% lower this year; however
November (which encompasses retail sales of September) marked the first
month without a decline since reporting in February 2009. The percentages of
declines have steadily decreased over the past six months and sales tax trending
indicates stabilization and potential for growth. Cigarette and recordation taxes
have also declined compared to last fiscal year by 16.3% and 16.6%, respectively.
The cigarette tax continues to decline from citizens traveling to neighboring
localities to purchase cigarettes where no cigarette tax is charged. Recordation
taxes are following trends in the real estate market where sales continue to be
depressed.
Honorable Mayor and Members of Council
January 3, 2011
Page 3
Permits. Fees. and Licenses increased 13.1 % or $43,000 compared to FY10,
however, a refund of $15,000 was paid in the prior fiscal year. Adjusted for the
impact of this refund, the category increased 18.5% or 58,000. New
construction has increased, resulting in growth in permit revenues. Large
permits obtained thus far in FY11 include construction for the City Market
Building and Brandon Oaks Apartments.
Revenue from the Use of Money and Property fell 34.5% or $110,000 compared
to FY10 due in part to the expected loss of rental income from the
Commonwealth Building. The relocation of the Health Department from a City-
owned building to the Civic Mall location also contributed to the decline in rental
income.
Charges for Services decreased 16.7% or $468,000 compared to FY10 due in
part to lower revenues received for housing federal prisoners and prisoners from
other localities. The opening of the regional jail last year continues to impact
these revenues. Also contributing to the decline is a decrease in billings for
Emergency Medical Services. This reduction is the result of a timing issue, and
billings are expected to catch up over the next couple of months.
Expenditures:
The current fiscal year 2011 General Fund expenditure budget totals $254.0
million and includes funding of approximately $599,000 to cover contracts and
purchase orders made during fiscal year 2010 but not paid by the end of that
year. The General Fund expenditures and encumbrances through November
totaled $108.2 million and represent a decrease of 5.6% or approximately $6.4
million compared to FY1 O. The current fiscal year budget is 1.7% or $4.3 million
lower than the FY10 budget as of November. All categories of the FY11 General
Fund budget are lower than in FY1 0 with the exception of the Transfer to School
Fund category. Based on this, expenditure variances as discussed in the
following sections will focus on performance that varies from the budgeted
expectation.
General Government expenditures are budgeted to decrease 0.7% from the FYl 0
adopted budget. Expenditures increased 7.3% or $384,000 compared to FY10
primarily due to a change in the allocation of technology maintenance contract
costs in FYll. Previously, costs were billed monthly through the Department of
Technology to the General Fund. Currently, contracts are fully obligated in the
General Fund. Adjusted for this change, general government expenditures
increased by 2.2% or $11 5,000. The primary drivers of the budget variance are
final wage and leave payout for the prior Assistant City Manager and
Environmental Management System Institute training.
Honorable Mayor and Members of Council
January 3, 2011
Page 4
Public Works expenditures are budgeted to decrease 9.6% from the FY10 budget
but are currently 13.3% or $1.6 million below actual expenditures through
November when compared to the prior year. The expenditure variance is due
primarily to a decrease in street paving. In addition to a decreased budget for
paving in FY11, this category is impacted by a timing difference in contracting
for paving planned for this year. Also contributing to the variance is a decline in
Streets and Traffic maintenance costs.
Health and Welfare expenditures are budgeted to decrease 1.3% from FY10
budget and decreased 17.9% or $3.1 million compared to FYlO. A timing
difference of the health services contract with the Virginia Department of Health
partially accounts for this variance. Additionally, expenditures decreased in the
Comprehensive Services Act category through November, due to timing and
reduction in volume of services provided. Expenditures during the first part of
the year were lower than in FY1 0, but are expected to increase in the second half
of the year.
Transfers to Debt Service Fund declined 14.8% or $2.1 million from prior year as
(of November. Series 1999A and 1999B bonds were paid off in FY10. In
addition, the issuance of Series 2010A Refunding Bonds decreased the required
funding of debt service for the City and Schools. Transfers to Debt Service Fund
are expected to end the year on budget.
Nondepartmental expenditures increased 25.1% or $282,000, due to increases
in transfers to the Capital Projects Fund for the Aviation Drive and Towne Square
Intersection Improvement project.
Civic Facilities Fund
For FY11 year-to-date, the Civic Center has held 96 events with 86,449
attendees. This is 9.4% or 11 less events, but 24.9% or 17,245 more attendees
than in the same time period of FY1 O. Event highlights for November included
Carrie Underwood (sold out) and Bill Cosby concerts, and the Junior League's
"Stocked Market". Ovations, the catering division of Global Spectrum, also had a
strong showing in November, capitalizing on these events plus catering for
several community events. The net effect has contributed to a decrease in the
year-to-date Operating Loss of about 12.9% or $134,000 when compared to
FY10.
Honorable Mayor and Members of Council
January 3, 2011
Page 5
Parkinq Fund
The City's Parking Fund operates seven garages and six surface lots with a total
FY11 budget of just over $3.0 million. The FY11 year-to-date operating revenues
are. up 5.5% or $60,000 compared to FY10. A revitalized Market Garage and a
rebounding Church Avenue Garage continue to account for most of the revenue
increase. Tower Garage remains significantly behind FY1 O. Vacancies caused by
the exit of Carilion and Wachovia have not yet been filled. Meridium's office
relocation has further hurt Tower's performance. Gainsboro Garage and Higher
Education Center Lot are both significantly behind last year in revenues. The
decline at these two locations is due to the elimination of paid parking for
employees by the Higher Education Center and increased street parking by
students. In all, eight facilities are ahead of FY10, four are behind FY10, and
one is even. On the expense side, spending levels are under those of FY1 O. Due
to the development of a new contract with Lanier Parking (the previous one
expired July 31, 2010), the attached financial statement reflects only one month
of management fees, not five. When this is taken into consideration, the bottom
line improvement from FY10 to FY11 would be approximately $50,000. The
contract with Lanier has now been signed, and the December financial
statements will reflect full FY11 management costs.
While each facility generates varying levels of income or loss, the Parking Fund
as a whole meets all cash flow needs, including debt service, without General
Fund subsidy and generates working capital to fund facility improvements and
repairs.
Market Buildinq Fund
The Market Building ceased operations on September 4, 2010, with building
renovations starting shortly thereafter. Because of this, comparisons to FY10
are not meaningful. FY11 expenses shown may still increase slightly, as late
billings and settle-up invoices are received. Approximately $2,000 of additional
expense was recorded in November.
City of Roanoke Pension Plan
The Pension Trust Fund experienced an investment return of 13.1 % during FY11,
led by strong performance in the domestic and international equity allocations,
as well as the convertible bond allocation. Investment performance for this
period was well ahead of the Policy Portfolio return benchmark of 11.3%. For the
five month period ending November 30, 2010, Plan Net Assets increased nearly
$27 million. The net increase is a result of $3.5 million in employer
Honorable Mayor and Members of Council
January 3, 2011
Page 6
contributions and $35 million in net investment gains offset by $12 million in
benefit payments and Plan administrative expenses. Benefits payments
increased 3.3% due to higher retirement allowances having been earned by more
recent retirees, while administrative expenses declined slightly.
In closing, the national economy continues to improve at a slow pace. Local tax
revenues are stabilizing, giving hope for improvement. The unemployment rate
remained a primary challenge to growth. The City management monitors
revenues and expenditures throughout the year and is proactive in addressing
issues. Please contact me with a'ny questions you have on the City financial
statements.
Ann H. Shawver
Director of Finance
Attachments
c: Christopher P. Morrill, City Manager
William M. Hackworth, City Attorney
Drew Harmon, Municipal Auditor
Stephanie M. Moon, City Clerk
Sherman M. Stovall, Assistant City Manager
R. Brian Townsend, Assistant City Manager
Al1Ielia C. Merchant, Director of Management and Budget
Deborah J. Moses, Parking Facilities Manager
Chris M. Connelly, General Manager, Global Spectrum
Rita D. Bishop, Superintendent, Roanoke City Public Schools
Curtis Baker, Deputy Superintendent of Operations,
Roanoke City Public Schools
CITY OF ROANOKE, VIRGINIA
GENERAL FUND
FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2010
STATEMENT OF REVENUE
(UNAUDITED)
Current Revenue
Revenue Budget
Revenue Source Budget Variance
General Property Taxes $ 101,962,000 $ (60.541,31B)
Other Local Taxes 71,628.000 (53,527 ,B91)
Permits, Fees and Licenses 1,03B,000 (666,944)
Fines and Forfeitures 1,606.000 (975,767)
Revenue from Use of Money and Property 173,000 35,3B9
Intergovernmental 66,405,000 (4B,955,677)
Charges for Services 7,477,000 (5,142,141)
Internal Services 2,547,000 (1,B22,916)
Transfers From Other Funds 10,565
Miscellaneous Revenue 537.268 (170,314)
Total $ 253,383,B33 $ (171,767,579)
Actual
July 1 - November 30
2010.2011
$ 41,420,6B2
1B,100,109
371,056
630,233
20B,3B9
17,449,323
2,334,B59
724,084
10,565
366 954
$ 81,616,254
Actual
July 1 - November 30
2009 .2010
$ 40,593,BB3
16,595,76B
32B,215
590,496
31B,063
1B,358,281
2,803,2B2
732,961
20,000
301,694
$ 80,642,643
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
(UNAUDITED)
Current
Expenditure Unencumbered
Expenditures Budget Balance
General Government $ 12,649.341 $ 7,015,241
Judicial Administration 7,564,339 4,670,405
Public Safety 57,034,442 31,109,579
Public Works 23.339,630 12,713,042
Health and Welfare 3B,921,384 24,527,656
Parks, Recreation and Cultural 9,164,472 4,793,558
Community Development 6,092,872 3,556,752
Transfer to Debt Service Fund 20,543,B33 B,644,OB5
Transfer to School Fund 6B,365,461 39,B79,B52
Nondepartmental 10,306,813 B,904,743
Total $ 253,982,5B6 $ 145,814,912
Actual
July 1 - November 30
2010 - 2011
$ 5,634,100
2,B93,934
25,924,B63
10,626,5BB
14.393,72B
4,370,914
2,536,120
11,B99,74B
28,485,609
1 402 070
$ 108,167,674
1
Actual
July 1 . November 30
2009 - 2010
$ 5,250,400
3.162,993
27,2BO.932
12,263,590
17,530,5B2
4,634,B74
2,744,57B
13,974,4B3
26,603,109
1,120,330
$ 114,565,871
Percent of
Budget
Received
40,6%
25,3%
35,7%
39,2%
120,5%
26,3%
31,2%
2B.4%
100,0%
6B,3%
32.2%
Percent of
Budget
Obligated
44,5%
3B,3%
45,5%
45,5%
37,0%
47,7%
41,6%
57,9%
41.7%
13,6%
42.6%
FY11 vs FY10
Variance
2,0 %
9,1 %
13,1 %
6,7 %
-34,5 %
-5,0 %
-16,7 %
-1,2 %
-47,2 %
21,6 %
1.2 %
FY11 vs FY10
Variance
7,3 %
-B,5 %
-5,0 %
-13.3 %
-17,9 %
-5.7 %
-7,6 %
-14,8 %
7,1 %
25,1 %
-5.6 %
2
CITY OF ROANOKE, VIRGINIA
PARKING FUND
COMPARATIVE STATEMENT OF REVENUES AND EXPENSES
FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2010
(UNAUDITED)
FY 2011
Operatina Revenues
Market Garage
Elmwood Park Garage
Center in the Square Garage
Church Avenue Garage
Tower Garage
Gainsboro Garage
Campbell Garage
Williamson Lot
Higher Ed Center Lot
Market Lot
Elmwood Lot
Warehouse Row Lot
West Church/YMCA Lots
Parking Violations (All Locations)
$
161,074
223,448
128,501
276,954
154,261
46,079
16,608
37,861
18,100
10,028
34,647
12,684
10,946
21,988
1,153,179
Total Operating Revenues
Operatina Expenses
Operating Expenses
Depreciation
192,367 (1)
344,805
537,172
Total Operating Expenses
Operating Income
616,007
Nonoperatina Revenues/(Expenses)
Investment Income
Interest Expense
20,521
(294,927)
(274,406)
Net Nonoperating Expenses
Income Before Transfers and Contributions
341,601
Transfers and Contributions
Net Transfers and Contributions
Change in Net Assets
$
341,601
FY 2010
$
118,474
215,331
120,746
251,743
166,773
59,750
10,225
37,338
23,769
9,117
34,324
15,130
10,946
19,451
1,093,117
521,071
348,190
869,261
223,856
9,579
(192,818)
(183,239)
40,617
$
40,617
(1) Due to new contract negotiations, this reflects only one month of Lanier Parking management fees for FY11.
The new contract has now been finalized and the December financial statement will reflect six months of fees.
3
CITY OF ROANOKE, VIRGINIA
MARKET BUILDING FUND
COMPARATIVE STATEMENT OF REVENUES AND EXPENSES
FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2010
(UNAUDITED)
FY 2011
FY 2010
Operatina Revenues
Charges for Services
,$
10,560
$
87,192
Total Operating Revenues
10,560
87,192
Operatina Expenses
Other Services and Charges
Depreciation
50,955
46,330
97,285
91,843
41,520
Total Operating Expenses
133,363
Operating Loss (86,725) (46,171)
Nonoperatina Revenues
Investment Income 3,611 5,729
Net Nonoperating Revenues 3,611 5,729
Loss Before Transfers & Contributions (83,114) (40,442)
Transfers and Contributions
Transfer from Capital Projects Fund 2,205,062
Transfer to Capital Projects Fund (4,182)
Net Transfers and Contributions (4,182) 2,205,062
Change in Net Assets $ (87,296) $ 2,164,620
4
/
CITY OF ROANOKE, VIRGINIA
CITY TREASURER'S OFFICE
GENERAL STATEMENT OF ACCOUNTABILITY
FOR THE MONTH ENDED NOVEMBER 30,2010
TO THE DIRECTOR OF FINANCE:
GENERAL STATEMENT OF ACCOUNTABILITY OF THE CITY TREASURER OF THE CITY OF ROANOKE, VIRGINIA
FOR THE FUNDS OF SAID CITY FOR THE MONTH ENDED NOVEMBER 30,2010.
BALANCE AT
OCT 31,2010
CONSOLIDATED FUNDS $69,209,031.75
RECEIPTS
$18,929,100,65
BALANCE AT
DISBURSEMENTS NOV 30,2010
$26,317,638.12 $61,820,494.28
BALANCE AT
NOV 30, 2009
$67,677,814:43
CERTIFICATE
I HEREBY CERTIFY THAT THE FOREGOING IS A TRUE STATEMENT OF MY ACCOUNTABILITY
TO THE CITY OF ROANOKE, VIRGINIA, FOR THE FUNDS OF THE VARIOUS ACCOUNTS THEREOF
FOR THE MONTH ENDINGNOVEMBER 30, 2010. THAT SAID FOREGOING:
CASH
CASH IN HAND
CASH IN WACHOVIA BANK
CASH IN HOMETOWN BANK
CASH IN VALLEY BANK
INVESTMENTS:
WACHOVIA OVERNIGHT SWEEP ACCOUNT
LOCAL GOVERNMENT INVESTMENT POOL
SMITH BARNEY GOVERNMENT MONEY MARKET FUND
CERTIFICATES OF DEPOSIT
U. S. AGENCIES
VIRGINIA AIM PROGRAM (U. S. SECURITIES)
VIRGINIA SNAP PROGRAM (U. S. SECURITIES)
TOTAL
$21,004.60
243,293.62
100.00
2,635.15
60,000.00
12,104,910.03
6,246,966.40
18,052,886.03
4,000,000.00
2,175,613.76
18,913,084.69
$61,820,494.28
DECEMBER 17, 2010
5
CITY OF ROANOKE PENSION PLAN
STATEMENT OF CHANGES IN PLAN NET ASSETS
FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2010
(UNAUDITED)
FY 2011 FY 2010
Additions:
Employer Contributions $ 3,459,989 $ 4,267,382
Investment Income
Net Appreciation in Fair Value of Investments 33,972,011 36,675,855
Interest and Dividend Income 1,333,629 1,715,692
Total Investment Gain 35,305,640 38,391,547
Less Investment Expense 161,320 139,239
Net Investment Gain 35,144,320 38,252,308
Total Additions $ 38,604,309 $ 42,519,690
Deductions
Benefits Paid to Participants
Administrative Expenses
Total Deductions
Net Increase
$ 11,866,922 $ 11,486,918
13,915 20,457
11,880,837 11,507,375
26,723,472 31,012,315
Net Assets Held in Trust for Pension Benefits:
Fund Balance July 1
Fund Balance November 30
280,476,609
$ 307,200,081
266,428,241
$ 297,440,556
6
CITY OF ROANOKE PENSION PLAN
STATEMENT OF PLAN NET ASSETS
NOVEMBER 30, 2010
(UNAUDITED)
FY 2011 FY 2010
Assets
Cash $ $
Investments, at Fair Value 311,223,601 299,816,979
Accounts Receivable 28,238
Due from Other Funds 954 1,294
Total Assets $ 311,252,793 $ 299,818,273
Liabilities and Net Assets
Liabilities:
Due to Other Funds
Accounts Payable
$ 4,052,349
363
$ 2,376,727
990
Total Liabilities
4,052,712
2,377,717
Net Assets Held in Trust For Pension Benefits
$ 307,200,081
$ 297,440,556
* Negative cash balance of $1,678,360 and $61,140 for FY 2011 and FY 2010, respectively, is reported
as Due to Other Funds. Cash balance fluctuates based on the timing of transfers from Investments and
is not reflective of a change in cash availability.
7
7b2
City of Roanoke
Financial Report
.Five Months Ended
November 30, 2010
FY11 General Fund Overview
· Revenues declined 2% in FY10
· FY11 adopted budget 1.4% lower than FY10 adopted
· Revenue through November increased 1.2% from
FY10
· Expenditures through November down 5.6% from
FY10
· Both represent improvement since the October \
reporting period
· Overall, Roanoke is beginning to see mild
improvement in key local taxes
· Performance is viewed with cautious optimism -
unemployment remains high; economic challenges
remain
Sales Tax Below Estimate but Second Month .
of Improvement Following Two Year Decline
FY11 Revenue Estimate $17.995M
A decline of .6% from FY10 Actual
6.1
6.05
~ 6
~ 5.95
~ 5.9
5.85
5.8
4 Mos Ended 10/31
I_ Prior YTD Actual 0 YTD Budget IiiiI YTD Actual I
Revenue down .4% from last year but .2% higher than YTD budget.
This tax improved from September to October, the second month of
increase after more than twenty months of consecutive decline.
Meals Tax Increase is Growing.
FY11 Revenue Estimate $15.341 M
6
5
Prior YTD
PriorYTD
Adjusted
YTD
Budget
YTD
Actual
(/) 4
c
~ 3
:i
2
1
o
4 mas Ended 10/31
When adjusted for the tax rate change, revenue increased
1.1 % from FY10 and is 4.2% over budget.
Telecommunications Tax Exce,eding.
Budget and Prior Year
Telecommunications Tax Revenue Estimate $7.295 M
1.9
1.8
en
II:
~ 1.7
:IE
1.6
1.5
. Prior YTD adj
D YTD Budget
II YTD Actual
3 Mo Ended 9/30
Telecommunications tax revenue is 3.4% over budget and
has increased 11.4% since FY10. A refund in FY10 negatively
impacted that year and yields a favorable FY11 performance.
Lodging Tax Exceeding BUdget.
and Prior Year
Transient Occupancy Tax Revenue Estimate $2.521 M
1.5
1.4
en
II: 13
o .
~ 1.2
1.1
1
. Prior YTD adj
D YTD Budget
II YTD Actual
5 Mo Ended 11/30
Lodging tax revenue is 10.5% over budget and has increased
5.5% since FY10.
Cigarette Tax Below Budget
and Prior Year
.
1.2
1.15
~ 1.1
~ 1.05
~ 1
0.95
0.9
Cigarette Tax Revenue Estimate $2.393 M
. Prior YTD adj
o YTD Budget
I!!I YTD Actual
5 Mo Ended 11/30
Cigarette tax revenue has decreased 16.3% since FY10
and is 3.8% under budget. If current trends continue, there
may be a shortfall of $250,000 to $300,000.
Admissions Tax Above Prior
Year but Below Budget
. 0.195
III
c
~ 0.19
:E
0.185
Admissions Tax Revenue Estimate $0.438 M
0.2
0.18
. Prior YTD adj
o YTD Budget
II YTD Actual
5 Mo Ended 11/30
Admissions tax revenue has increased 2.5% since FY10 but
is 3.1 % below budget. If remaining months of FY11 are at or
higher than same months of FY1 0, budget will be met.
Local Taxes Due in Spring
· Second installment Real Estate (4/5)
- Collections following first installment are
meeting revenue budget and are slightly
ahead of last year's collection rate
· Personal Property (5/31) $17.2 M
· Business License (3/1) $12.1 M
· Motor Vehicle License (5/31) $1.8 M
· Bank Stock (6/1) $0.8 M
Other Local Taxes
$ Change
Revenue
..
1$ 639,65611$623:620 I
985,044 594,058
390,986
Delinguent ~eal
Estate
Public Service
:_ Corporation *
Penalties and
Interest
Utility Taxes
r 608,889 " 543,058
3,305,993 i 2,965,293
Recordation.
Taxes
-
306,943: ,368,066
(61,123)
I Franchise Taxes I 59,67811- -143,669 'i, - (83,991) /I
* - Second installment real estate and personal property components due in
second half fiscal year.
Funding From the Commonwealth ...J.
260/0 of Budget
Budgeted revenues down nearly $3M or 4.2% from FY10
with all categories in decline
Revenue
9.110.687 J
,
($110.614)1 13.5'Yoj! .1
(339.641)" 31.2% __'
185!598II . 29.9% Ii .1
(644.302) 23.7%: -. '
I Non-categorical
Shared
I Social ~ervf~I'
Other Categorical '
4.608.911
Other Local Revenues 111I
All Other Revenues Comprise 5% Budget and Performing as Expected
--
I Permits "1r;$'37Ji05~!I$ 328.2.1511
'Fines,& forfeitures 630.233, 590,496
$ Change
..-
Revenue
Charges for
" Services
Inter~al, Se~i,ces ',- 724.08411
, . '.' I
. Miscellaneous : 377.519'
, ' .1
(8.877}I!
55.825
,35.7% 11.1
39.2% .";
120.5'!~ II. !
" 31.2% ~:
. 28.4% 100
68.90/0 ""t":
Interest & rental
1..208.389 JI. 318.063 JI
2.334.859 2.803,282'
Decreased revenues from housing of prisoners and EMS billings negatively
impact Charges for Services.
FY 2011 Adopted Budget
Debt Service
5%
All Other
3%
Public Safety
23%
Parks, Rec.&
Cultural
4%
Community
Dev.
2%
Capital
Public Works Projects
9% 1%
Adopted budget of $253,363,000 reflects reductions
of $9.0 million to facilitate balancing
Personnel (Salary/Benefit) Lapse.
Performing Ahead of Target ..
$40
$30
III
C
~ $20
:E
$10
$0
Target
Actual
Fiscal Year savings projected to exceed $1.7 million
budget by $815,000
Public Safety Overtime
and Fire/EMS Part-Time
Above Target
.
lli~1
~
I-
Target
Actual
Expenses $33,000 above target
Workers' Compensation .
Expenses Above Target
$1,000
$800
~ $600
lij $400
g: $200
o
~ $0
Target
Actual
Expenses $149,594 above target
Comprehensive Services Act
Expenses Below Target
$5
$4
III
C $3
o
== $2
:iE $1
$0
FY 2010 Actual
FY 2011 Actual
Target
Expenses $304,265 below target
Residential Juvenile Detention .
Expenses Below Target.
~O]
$500
. $400
-g $300
~ $200
~ $100
~ $0
.
II
Target
Actual
Expenses $165,760 below target
Solid Waste Tipping Fees.
Below Target
$1,000
$800
~ $600
:; $400
~ $200
~ $0
I-
Target
Actual
Expenses $69,130 below target
Motor Fuel Expenses .
Below Target
41
~~~o
.c 0
I-
.
-I
Target
Actual
Expenses $30,697 below target
Civic Facilities Fund
Comparative Statement of Revenues and Expenses
For the Five Months Ending Nov 30th
-- --~-T---'-- -- -.- --.. ""_.- -"-"---'" .--- ------~.".,."-""-""'-- '.---
I FY 2011 FY 2010 Variance
,
Total Operating Revenues $ 2,661,408 $ 1,807,888 47%
--- ---- ----
Total Operating Expenses 3,565,327 2,846,006 I -25%
I l
Operating Loss I (903,919) (1,038,118) 13%
_ ,__, __L ---".-.--
Net Nonoperatin~ Expenses (219,176) (216,087) -1%
I
~ B~fEr~ Tra nBfe rs a nd CC?~~~~"u~i~~~ (1,123,095) (1,254,2(j5) 10%
--
Ne t Tra osiers a nd Contributions (42,025) (2,237), 1779%
-- - I -(i~165.1zot--h(i;256,44ijl- -
'-'----"--..--~-~----,-l--- ($
Change In Net Assets 7%
I I I I I i
o 9% fewer events in FY11 but 25% more attendees
o Operating margin improved 13% vs FY10 - November highlights were Carrie Underwood,
Bill Cosby and the Stocked Market as well as strong catering revenues
o FY10 net transfers included a non-recurring transfer in for capttal
Parking Fund
Comparative Statement of Revenues and Expenses
For the Five Months Ending Nov 30th
I
===~=::-=J-:=--- FY 2011 FY 2010 Variance
--------..
-- -,--,--""
Total Operating Revenues $ 1,153,179 $ 1,093,117 5%
~ Total oper~ing-ienses 537,172 869,261 38%
I I -- ---,----
,--
I Operating Income T' 616,007 -r-~ 223,856 175%
I Net Nonoperating Expenses I (274,406) I ( 183,239) -50%
1 i-
I ______ L _ _____ J ______ I
-- I--'
Income Before Transfers and Contributions r 341,601 -T 40,617 741%
Net Transfers and Contributions I I - 0%
___"____~___ ,I, ---i-- I -34i~6011-+$ --,,-.-""'-.--.-
----~_..._- --....,.--..-
Change in Net Jlssets 1$ 40,617 741%
I I I I ,~
FY11 management fee has not been paid since July pending contract finalization
which occurred in Dec~mber
. Adjusted for this, the improvement to the change in net assets would be
approximately $50,000 rather than $300,000
. Non-operating expense increase from interest expense on bonds issued in 2010
Pension Plan Trust
400
350
300
250
200
150
Roanoke
Performance Period Pension Plan POlicy
Month of November -.7% -.6%
Fiscal YTD 13,1% 11,3%
One Year 10,7% 8,2%
Three Years -1,0% -2.1%
Five Years 4,0% 3.0%
Asset Allocation 11/30/10
Market Value Assets
(Millions)
,.........- -~
~
~-~
. US Equities
I!J Real Estate
I!J Convertibles
. US Fixed Income
ID Cash Equiv
o Balanced
. International Equities
In Short
Performance as Expected
Viewed with Precaution
· Revenues expected to meet budget; most categories
performing as expected
· Cautious monitoring of local tax performance,
especially sales tax, though it continues trend of
improvement
· Several key revenues with spring due dates-
Personal Property and Business License - that
require cautious management
· Continued risk of cuts in State funding
· Expenditures, in the aggregate, are well-positioned to
remain within budget
· Expenditure savings sufficient to address identified
expenditure issues