Loading...
HomeMy WebLinkAboutCouncil Actions 01-03-12 ROSEN 39284-010312 ROANOKE CITY COUNCIL INFORMAL SeSSION JANUARY 3, 2012 9:00 A.M. CITY COUNCIL CHAMBER ROOM 450 AGENDA Call to Order -- Roll Call - Council Members Lea and Rosen and Mayor Bowers Present. Meeting was declared in recess due to lack of quorum. At 9:08 a.m., the meeting reconvened in the Council Chamber. Call to Order -- Roll Call - All Present. A communication from Mayor David A. Bowers requesting that Council convene in a Closed Meeting to discuss vacancies on certain authorities, boards, commissions and committees appointed by Council, pursuant to Section 2.2-3711 (A)(1), Code of Virginia (1950), as amended. A list of current vacancies is included with the agenda for this meeting. (7-0) A communication from Council Member Anita J. Price, Chair, Roanoke City Council Personnel Committee, requesting that Council convene in a Closed Meeting to discuss the mid-year performances of Council-Appointed Officers, pursuant to Section 2.2- 3711{A)(1), Code of Virginia (1950), as amended. (7-0) 1 A communication from the Acting City Attorney requesting that Council convene in a Closed Meeting to consult with legal counsel on a specific legal matter relating to pending litigation requiring the provision of legal advice, pursuant to Section 2.2-3711 (A)(7), Code of Virginia (1950), as amended. (7-0) ITEMS LISTED ON THE 2:00 P.M. COUNCIL DOCKET REQUIRING DISCUSSION/CLARIFICATION AND ADDITIONS/DELETIONS TO THE 2:00 P.M. AGENDA. NONE. TOPICS FOR DISCUSSION BY THE MAYOR AND MEMBERS OF COUNCIL. NONE. BRIEFINGS: . Electoral Board Precinct Presentation 60 minutes At 9:55 a.m., the Council meeting was declared in recess for a Closed Meeting to discuss the mid-year performances of Council-Appointed Officers. At 11 :28 a.m., the Mayor reconvened the meeting for continuation of the following briefings. . Fiscal Year 2013 Budget/Financial Planning Work Session - . Parking System Use of Retained Earnings - Capital Maintenance Projects 60 minutes 30 minutes At 12:34 p.m., the Council meeting was declared in recess for ~ontinuation of Closed Meeting to discuss certain vacancies on Council-appointed authorities, boards, commissions and committees. At 1 :22 p.m., the Mayor reconvened the meeting for presentation of the following briefing: · Comprehensive Annual Financial Report Overview and Revisions to Financial Policies to align with GASB 54 30 minutes At 1 :44 p.m., the Council meeting was declared in recess until 2:00 p.m. 2 ROANOKE CITY COUNCIL REGULAR SESSION JANUARY 3,2012 2:00 P.M. CITY COUNCIL CHAMBER AGENDA 1. Call to Order--RolI Call. All present. The Invocation will be delivered by The Reverend Edward T. Burton, Pastor Emeritus, Sweet Union Baptist Church. The Pledge of Allegiance to the Flag of the United States of America will be 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 5 at 7:00 p.m., and Saturday, January 7 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. 3 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 - TWO VACANCIES I (EFFECTIVE JANUARY 1, 2012) LOCAL BOARD OF BUILDING CODE APPEALS - TWO VACANCIES (REPRESENTATIVES-A PROPERTY MANAGER AND AN ARCHITECT OR ENGINEER) ROANOKE VALLEY-ALLEGHANY REGIONAL COMMISSION - ONE VACANCY TOWING ADVISORY BOARD - TWO VACANCIES (REPRESENTATIVES-A CITIZEN AT LARGE AND A TOWER ENFORCER) 4 2. PRESENTATIONS AND ACKNOWLEDGEMENTS: A resolution naming The Reverend Dr. William L. Lee as the 2011 Citizen of the Year. Adopted Resolution No. 39284-010312. Ceremonial copy of Resolution No. 39284-010312 was presented to Dr. Lee. Recognition of Officer R. A. Robinson as the 2011 Officer of the Year. Mayor Bowers recognized Officer Robinson on his commendation by the Roanoke Regional Chamber of Commerce as the 2011 Officer of the Year. 3. HEARING OF CITIZENS UPON PUBLIC MATTERS: NONE. CONSENT AGENDA (APPROVED 7-0) 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. The Mayor called attention to three requests of the City Manager for public hearings on Tuesday, January 17 at 7:00 p.m. C-1 Minutes of the regular meeting of the Council held on Monday, November 21,2011. RECOMMENDED ACTION: Dispensed with the reading thereof and approved as recorded. 4. C-2 A communication from the City Manager requesting that Council schedule a public hearing for Tuesday, January 17, 2012, at 7:00 p.m., or as soon thereafter as the matter may be heard, to consider a request of James D. and Jerline S. Riddle to purchase City-owned property adjacent to 3543 Laurel Ridge Road, N. W. RECOMMENDED ACTION: Concurred in the request. 5 C-3 A communication from the City Manager requesting that Council schedule a public hearing for Tuesday, January 17, 2012, at 7:00 p.m., or as soon thereafter as the matter may be heard, to consider a request of Kenneth L. and Roseanne C. Saunders to purchase City-owned property adjacent to 2225 Mattaponi Drive, N. W. RECOMMENDED ACTION: Concurred in the request. C-4 A communication from the City Manager requesting that Council schedule a public hearing for Tuesday, January 17, 2012, at 7:00 p.m., or as soon thereafter as the matter may be heard, to consider of the sale of a vacant City- owned parcel to the Virginia Department of Transportation (V DOT) for a street improvement project. RECOMMENDED ACTION: Concurred in the request. C-5 Reports of qualification of Timothy R. Spencer as Acting City Attorney of the City of Roanoke, effective January 1, 2012; and Robert H. Logan as a member of the Board of Zoning Appeals to replace Joseph F. Miller for a term of office commencing January 1,2012 and ending December 31,2014. RECOMMENDED ACTION: Received and filed. REGULAR AGENDA 5. PUBLIC HEARINGS: NONE. 6. PETITIONS AND COMMUNICATIONS: a. Request of Total Action Against Poverty for the City's support of TAP and its partnership with the Department of Housing and Community Development. Angela Penn, Vice President of Development. Spokesperson. (Sponsored by Council Members Lea, Price and Rosen) Adopted Resolution No. 39285-010312. (7-0) 7. REPORTS OF CITY OFFICERS AND COMMENTS OF CITY MANAGER: a. CITY MANAGER: BRIEFINGS: None. ITEMS RECOMMENDED FOR ACTION: 1. Acceptance and appropriation of funds for the Western Virginia Workforce Development Board Workforce Investment Act Grant for Program Year 2011. Adopted Resolution No. 39286-010312 and Budget Ordinance No. 39287-010312. (7-0) 6 2. Appropriation and transfer of funds in connection with the HUD Office of Healthy Homes and Lead Hazard Control Fiscal Year 2008 ARRA Lead-based Paint Hazard Control Grant. Adopted Budget Ordinance No. 39288-010312. (7-0) 3. Appropriation of funds from the Parking Fund Retained Earnings for certain capital maintenance projects and repairs to be undertaken during Fiscal Year 2012. Adopted Budget Ordinance No. 39289-010312. (7-0) COMMENTS BY CITY MANAGER. Christmas Tree Pickup . There will be an opportunity to recycle Christmas trees with brush collections the week of Jan. 9. Roanoke 100 Miler Kick-Off Event . Saturday, Jan. 7, at 10 a.m. on the Roanoke River Greenway in Wasena Park. . Participants are invited to come out for the announcement of the program's start, and walk across the bridge to Vic Thomas Park where they can log their first mile on the greenway. . In the case of inclement weather, the announcement will be held in the Wasena Park shelter. . Registration Fee: $19 if you want an official 100 Miler t-shirt, $9 if you skip the shirt. . Program starts on Jan. 7 and ends April 15. . Register online at www.Roanoke100Miler.com Mountain View Recreation Center . Parks and Recreation Department is overseeing a major exterior restoration for Mountain View Recreation Center. During the process, more than 50 gallons of paint chips were removed. · The entire exterior of the center is being painted. . All of the damaged windows have been replaced. . Work is expected to be complete in late January 2012. Annual Holiday Career & Lifestyle Fair · The city's Annual Holiday Career and Lifestyle Fair, held last Wednesday, Dec. 28, and was a great success. · Approximately 600 people attended to find out about job openings in the area. . The city had great media coverage for this event. · Job Fairs continue to be an effective way for the city to help those who want to work in the Roanoke area find jobs. 7 . Next event is being planned for the spring. b. DIRECTOR OF FINANCE: 1. Annual General Reassessment for Fiscal Year 2012-2013. Received and filed. 2. Amendment to financial policies to align with Governmental Accounting Standards Board (GASB) Statement 54 - Fund Balance Reporting. Adopted Resolution No. 39290-010312. (7-0) 3. Financial Report for the month of November 2011. Received and filed. 8. REPORTS OF COMMITTEES: NONE. 9. UNFINISHED BUSINESS: NONE. 10. INTRODUCTION AND CONSIDERATION OF ORDINANCES AND RESOLUTIONS: a. A Resolution amending Resolution No. 39150-070511 adopted July 5, 2011, which established a meeting schedule for City Council for the Fiscal Year commencing July 1, 2011, and terminating June 30, 2012. Adopted Resolution No. 39291-010312. (7-0) 11. MOTIONS AND MISCELLANEOUS BUSINESS: a. Inquiries and/or comments by the Mayor and Members of City Council. Council Member Rosen read an excerpt from a letter received from a General Contractor that had recently completed work in the City of Roanoke. The contractor was very complimentary of City staff and the entire permitting and inspection process. Council Member Rosen commented on a report that had just been released by Moody Analytics that stated Roanoke had gained jobs, had a diversified economy and on average had better household balance sheets. He commented that it was nice to receive such a report from an agency just prior to that agency reviewing the City's bond rating. 8 Council Member Lea commended City staff for responding to his requests for street lights on Cove Road. He commented that it was now much safer for pedestrians. b. Vacancies on certain authorities, boards, commissions and committees appointed by Council. NONE. At 3:33 p.m., the Council meeting was declared in recess for continuation of a Closed Meeting to consult with legal counsel on a specific legal matter relating to pending litigation requiring the provision of legal advice. At 4:09 p.m., the Mayor reconvened the meeting, with all Members of the Council in attendance. CERTIFICATION OF CLOSED MEETING. (7-0) 12. ADJOURN. 4:10 p.m. 9 CITY OF ROANOKE OFFICE OF THE MAYOR 215 CHURCH AVENUE, S.w., SUITE 452 ROANOKE, VIRGINIA24011-1594 TELEPHONE: (540) 853-2444 FAX: (540) 853-1145 DAVID A. BOWERS Mayor January 3, 2011 The Honorable Vice-Mayor and Members of the Roanoke City Council Roanoke, Virginia Dear Members of Council: This is to request a Closed Meeting to discus,s vacancies on certain authorities, boards, commissions and committees appointed by Council, pursuant to Section 2.2-3711 (A)(1), Code of Virginia (1950), as amended. A list of current vacancies is included with the agenda for this meeting. Sincerely, ~~~ David A. Bowers Mayor DAB:ctw COMMITTEE V ACANCIES/REAPPOINTMENTS January 3, 2012 VACANCIES: , Five-year term of office of Robert P. Wingfield ending September 30,2011; and unexpired term of office of Peter Clapsaddle ending September 30, 2013, as members of the Local Board of Building Code Appeals. Criteria require a representative in property management and an architect or engineer. Three-year terms of office ending December 31, 2014 to replace William D. Poe and Diana B. Shepherd as members of the Board of Zoning Appeals. Inasmuch as the incumbents have served three consecutive terms of office, they are not eligible for reappointment. Unexpired term of office of Robert Logan, III, as a City representative of the Roanoke Valley- Alleghany Regional Commission ending June 30, 2012. Three-year terms of office of Thomas W. Ruff (citizen at large) and Greg Spangler (towing enforcement) as members of the Towing Advisory Board ending October 31,2014. Criteria require a citizen at large representative and a representative in towing enforcement. REAPPOINTMENTS: Beth Christopolous as a City representative of the Local Office on Aging Advisory Board for a one-year term of office ending February 28, 2013. CITY OF ROANOKE CITY COUNCIL 215 Church Avenue, S.w. Noel C. Taylor Municipal Building, Suite 456 Roanoke, Virginia 240 11-1536 Telephone: (540) 853-2541 Fax: (540) 853-1145 Council Members William D. Bestpitch Raphael E. "Ray" Ferris Sherman P. Lea Anita J. Price Court G. Rosen David B. Trinkle DAVID A. BOWERS Mayor January 3, 2012 The Honorable Mayor and Members of the Roanoke City Council Roanoke, Virginia Dear Mayor Bowers and Members of Council: I wish to r,equest a Closed Meeting to discuss the mid year performance of Council-Appointed Officers, pursuant to Section 2.2-3711 (A) (1), Code of Virginia (1950), as amended. . Sincerely, ~~ Anita J. Price, Chair City Council Personnel Committee ANJ:ctw CITY OF ROANOKE OFFICE OF THE CITY ATTORNEY 464 MUNICIPAL BUILDING 215 CHURCH AVENUE, SW ROANOKE, VIRGINIA 24011-1595 Timothy R. Spencer Acting City Attorney TELEPHONE 540-853-2431 FAX 540-853-1221 EMAIL: cityatty@roanokeva.gov Steven J. Talevi Gary E. Tegenkamp David L. Collins Heather P. Ferguson Assistant City Attorneys January 3,2012 The Honorable Mayor and Members of City Council Roanoke, Virginia Re: Request for closed meeting Dear Mayor Bowers and Council Members: This is to request that City Council convene a closed meeting for consultation with legal counsel, pursuant to Section 2.2-3711.A.7 of the Code of Virginia (1950), as amended, on a specific legal matter relating to pending litigation requiring the provision oflegal advice. With kindest personal regards, I am Sincerely yours, ~--- - (. ~~17 ,--'- - " ----..~ . }mothy: . pencer cting City Attorney . TRS/lsc c: Christopher P. Morrill, City Manager Ann Shawver, Director of Finance Stephanie Moon, City Clerk 2)(1e i Inch, No a ,-- IS;" l nY‘gcif /�'w•i, kLL 9' .- , I. i 1 _ ..r "�e�e.1� ss 1 ; , SST\ ~` �ft� (,% 1. 0' t s I It.."4.):elf*, ,„e,1' .y� V --1 ..d )li; "�.,. - i"�< ��A. �` '�r. '"ice_ ♦ —`: •c ..i ck , ......�.. e�1,I4,. N N' 1t!f I .* ,..4. ; ■ -tee` P - , d., '� i '� i 1. i7 1. ..;,, 'f' a: s nom ci`, , " , , cZ r a _al , 1 4ft ",' 5 N' yaw .y✓y-gyp, F, 4c�-\" k i■777 `\�.`,' n. Rts@ XS(4 ;\ R J a.".o.... c sit. rt.- 1 i •1 ► •� .ot* i 4 •,, ,, ,_ AP"-,. r''"'t,-L -Ve,.." .". grs y' 1 a� ..1 -, ;.-. 4,-..., °'"" t r `_. ''1.94 4e ,.jam {17.t �i:'/ _;•a'� t,.,�. 1 J S 0 vml �,. r l ,• j 1 - T t '•!,/,',1,,,,--,` -'S?'..■ ' '-c.*' '' , riZc_.,s.,47,,,,,,c.• ' : ...,4 ,I j'Y_,...c f":-'-;,t' •.?. ‘tt\\15%, Itrott:-- 14P4t , - 7 �' ;%,.ce a e¢kc �5 :FS {;, t 4 �'. ']nl e ✓ `w jam, `VM i \ C •'� N'''''''le II/ - ? 'ft Pt•-•t iv : . ' \.. .., f ilstiFS:.V ,' c i ` , -----• ""�' //J___•",/ -.', •'.� ljr > Poi r,Nicn 1. . �I//'lam f, +r i )).aa... - Hour,of De cgazs DaIrcb VOTER PRECINCTS & -- '� = HOUSE OF DELEGATES DISTRICTS ', c4' CITY OF ROANOKE �,11� 0.55 0.275 0 0 55 . {r 1 s'''' Miles • I e ®e , Darwin* /.., �\ - , t � �` " ! ) ' S . —:.. \ - ' Ill• I NUMBER OF ■ • ':. i- 4el•., J , A ■ PRECINCT VOTERS 1 h+' �. - I[4;t 1 r •►- P1 2230 - P1 8 / •� ,F• ,� ,� I/ r- , Ie i•P2 2995 ' . ",• r. ! ,* %,. , ' , 7, • ■ . _... . /-\ P3 3773 - � A♦ • e # I DO i v .,Ai P4 2640 �eiecatec.r.-1 Gdt V P6 2319 ' r. '/ *Ill (Delegates t t P5 1719 `a-IPiI7l p )\ tl ..sue 1 - .� P7 4064 J ` . ,^ `•;N 1-•••• I- 1:f n ,, f P8 2344 I . �.\ P1 6 . A `t I!• .,r\ s' itra �1 P9 3524 `_) . \ a ;L, A il�Ft ` �, _. ��, ..;'., ' P10 3788 -� j P11 3835 „ .�. ' ► y� I P12 1277 ��r .1 �.�.7"' R i / P13 3035 1 _ ~ .: P15: t.: ':� f%' /� ',_ :: % / P14 3008 _�,�_ ill f, ■ ° " .r......: :. ��e \v) 1 P15 3920 ,, : _• •P16 3891 P17 2886 "; r' . P18 2182 ,... f _mac _ -' P19 3822 /_ - _ �. - ...` •'f V =P5 \,, I , 4 i, i-- _ P8 1a y �. br �_) � — P7 C Fk:r `\e P12 ,' ' •, • - t C,�-° i-• ,, i .t:;': . a s ;f2awC407 J ,.,. n�wapm '( ._:. fir. N,/ ( -V i _ " 1% .e Cvnl PO,Pier. Propos.VOIa PICK n- i.. �—,.....z..__'--....7 M / l, Cara V Drecncm \ ll'�wu.e a o+Nrr.C.. I. .L� ... \ CITY OF ROANOKE .\ ) Proposed Voter Precincts \-\ / / .-.\`-!�. 0.5 0.25 0 ..L. . beitine9 NO I Iffpr. Precinct Realignment ROANOKE What is the Background and Schedule? Fall 2011 A team began reviewing Roanoke's precincts and developed a proposed realignment map. The team included all three members of the Electoral Board, the Voter Registrar, GIS staff, and Planning staff. January 2012 The Electoral Board briefed City Council on the proposed Realignment map. City Council direct- ed the team to roll out the proposed realignment for citizen review and comment. August 2012 Conduct public outreach. Five sessions are scheduled in various locations throughout the city. September 2012 The Electoral Board will report back to City Council December 2012 Target for City Council vote Winter & Spring U.S. Dept. of Justice review and target to become 2013 effective .r■ Precinct Realignment n ment ROANOKE Why are we proposing a change in the precinct lines? • Currently have 32 precincts; this map has not changed since 1967. • Some polling places are too close to each other (for example, Preston Park, Raleigh Court/ Patrick Henry) • Some precincts have too few people. The ideal number is 4,000 registered voters. • The number of voting machines is fixed and cannot be increased. • Difficulty recruiting enough election officials. Elections in- volve 16+ hour days from 4:30 a.m. to 8:30 p.m. and later, during which election officials cannot leave the polling place. Extensive training is required prior to each election. Each polling place re- quires at least four election officials; usually 5-7 are required. ,r► Precinct Realignment ROANOKE What did we consider in developing the proposed new map? • Precincts must have between 500 and 5,000 registered voters. The ideal size is about 4,000 registered voters • Precincts should follow existing House of Delegates district lines to avoid the confusion of voters in the same precinct vot- ing in different House districts. • Precincts should be "compact and contiguous." Keeping them compact helps ensure no voters have to travel excessive dis- tances to get to their polling place. • Polling places must comply with the Americans With Disabil- ities Act. • Precinct boundaries must be readily identifiable, ideally follow- ing fixed geographic features such as roads, rivers, rail lines, etc. • Access to public transit lines. • Changes to precincts must be reviewed and approved by U.S. Department of Justice to ensure compliance with the 1964 Voting Rights Act. ► Precinct Realignment ROANOKE What would the proposal do? • Reduce 32 precincts to 19 precincts • Save at least $10,000 per election, probably more. • Some polling places would change. Many will remain the same. Some citizens will have to travel a little farther to the polling place; some will have a shorter trip. • Roanoke will maintain the same number of vot- ing machines, which will result in more voting machines at the new precincts to ensure efficiency of the voting process. Precinct Realignment ROANOKE What are the next steps? • Complete citizen review phase by end of August • Make adjustments to the map, if needed • Present new precinct map to City Council in September • Identify new polling places • City Council public hearing vote to approve new pre- cincts prior to end of 2012 • Review by U.S. Department of Justice • Implement in spring 2013 • Registered voters will be notified about the location of their polling places 15 days prior to any election. iprpr,„ Precinct .....0mg Realignment ROANOKE How can I comment or ask questions about the realignment? Contact the Registrar's Office Noel C. Taylor Municipal Building, Room 109 215 Church Avenue, SW Roanoke, VA 24011 Office Hours: 8:00 a.m. - 5:00 p.m., Monday - Friday By Phone: (540) 853-2281 By Fax: (540) 853-1025 By E-Mail: registrar @roanokeva.gov Citizens can also address comments to City Council, which will schedule and hold a public hearing prior to any vote on the proposed realignment. Budget/Financial Planning Work Session FY 2012-2013 January 3, 2012 Agenda · FY 2012-2013 Local Tax Projection · Preliminary Non-Discretionary Cost Increases · City Retirement Cost Adjustment · Citizen Budget Engagement Team · Next Steps 2 0ricF-/~# 2. !''' ...~ i.... #' ,.~. ....,.-":, ~.. ..~\....... ....::- . rIo- ';::li 1 ~ ",. :r !\_4 Revenue Budget by Major Category Fiscal Year 2012 Adopted Other Local Tax.. Real Estate Tax $ 79.6 13" Intergovernmental $ 67.7 Sales $ 18.5 Personal Property $ 18.7 Prepared ReaJEstate Food Business License $ 11.9 ." "" Prepared Food $ 16.5 Charges for Services $ 10.1 Other Local Taxes $ 32.7 Other $ 3.0 TOTAL $ 258.7 3 FY 2013 Projected Local Tax Compared to Adopted FY12 Budget FY12 $ Growth % Growth FY13 Category Adopted (Decline) (Decline) Preliminary Real Estate Tax 79.586.000 $ (1.059.000) -1.3% 78.527.000 Personal Property Tax 18.672.000 17,000 0.1% 18.689.000 Sales Tax 18.515.000 776.000 4.2% 19.291.000 Prepared Food & Beverage 5% 11.782.143 247.857 2.1% 12.030.000 BPOL Tax 11.910.000 149,000 1.3% 12.059.000 Telecommunications Tax 7.682.000 (432.000) -5.6% 7.250.000 Transient Occupancy Tax 2.878.000 146.000 5.1% 3.024.000 Other Local Taxes 22.202.000 249,000 1.1% 22,451.000 Sub Total Local Taxes without the 2% Prepared Food & Beverage Tax 173.227.143 93,857 0.1% $ 173.321.000 Prepared Food & Beverage 2% to RepS 4,712.857 4 Dates to Watch for Refinement of Local Tax Estimates · Jan 31 sl - appeal period ends for real estate · . Late F eb - real estate esti mate refi ned · February - NADA data available for 2012 vehicular values; personal property estimate updated · March 1 - Business license tax due date · Mid March - BPOL estimate refined · Early April - Commissioner of Revenue releases 2012 personal property levy · Mid April - personal property estimate finalized 5 Revenue Values Local Tax Revenues Shared 40.0% with Reps Current Maximum Rate Change Tax Rate Rate Value Real Estate $1.19 None $.01 = $649,000 Personal Property 1 $3.45 None $.01 = $51,000 Cigarette (20 per pack) $0.54 None $.01 = $45,000 Transient Occupancy 7% None 1% = $432,000 Admissions (General) 5.5% / None 1 % = $76,000 Prepared Food & Beverage 5% None 1 % = $2,406,000 Motor Vehicle License $20.00 $33.00 $1 = $100,000 Note 1: The Personal Property irT'4Jact is calculated on the local portion of the tax only; It does not include PPTRA 6 The Governor's Commonwealth Budget · Increased Street Maintenance funding · Locality "Aid to the Commonwealth" reduced by 17% (positive impact to the City) · VJCCCA funding reduced by 11 % · No change to HB599 Law Enforcement funding 7 Preliminary FY 2012-2013 Non-Discretionary Cost Increases Total: $762,478 · Medical - $302,787 - Anticipated increase of 10% in employer share January 2013 · Dental - $15,972 - Anticipated increase of 5% in employer share January 2013 · VRS - Sheriff - $443,719 - Increase in contribution rate from 17.26% to 22.42% 8 City Retirement Cost Adjustment · City Retirement Contribution - ($1,500,317) - Decrease in employer contribution rate from 18.04% to 15.60% - Rate reduction considered to be short term · Upcoming GASB changes, market volatility in FY12, recommended benefit revisions including COLA funding policy all expected to impact future rates - Based on anticipated future retirement contribution rate, recommend using to fund one-time expenses · Facilitates reallocation of funding to City Retirement when needed 9 Citizen Budget Engagement Team (CBET) · First meeting held on Thursday, December 15,2011 · Topics: Budget, Budgeting for Outcomes, team responsibilities · Orientation for all team members completed · Next meeting scheduled for Tuesday, January 24, 2012 10 Next Steps · Budget Offers due Tuesday, January 10, 2012 · DMB Staff and Priority T earn Reviews · Council Briefing - February 6, 2012 - Offers by Priority - Price of Government - Capital Planning 11 Citizen Budget Engagement Team Members FY 2012-2013 Budget Process Basil Akers SW Paul Economy SW Braden Gandee SW Brian Gibson SE Cyndi Hilton NW Phyllis Johnson NE Gail Kinzer NE Ron McCorkle SE John Reburn SW James Settle SW Eltamae Wilson NW 'f ,_ Briefing #4 Roanoke City Council January 3,2012 Comprehensive Annual Financial Reports and Reserve Policy Changes to Align with GASB 54 . \ . . I Comprehensive Annual Financial Reports (CAFRs) . City of Roanoke Ii Roanoke Pension Plan ~ Roanoke City Public Schools !J Other financial reports o Greater Roanoke Transit Company o Roanoke Civic Center o Various Related Organizations ~~~----------_._--~-- ----- ----~~~-~-~-~ ~~-- 2 J D D D D D ntroductory Section o Letter of Transmitta Financial Section o Independent Auditors' Report o MD & A o Most Financial Statements and Footnotes Required Supplementary Information o Budget Schedule o Funding Progress - Pension Plan, OPEB Supplementary Info o Combining Financial Statements Statistical Section Compliance Section o Schedule of Expenditure of Federal Awards o Additional Reports of Independent Auditors 3 D Main Sections of City CAFR for Elected Officials City CAFR Highlights \. 4 . Letter of Transmittal (p 7) . Go.vernmental Funds Balance Sheet (p 46) . Governmental Funds Statement of Revenues and Expenditures (p 48) . Selected Statistical Tables t o Fund Balances (p 132) o Principal Property Taxpayers (p 138) o Debt Information (pp 139 - 141) o Demographic Information (p 142) o Construction Statistics (p 143) o Principal Employers (p 143) o Operating Indicators (pr 144 - 146) I City Performance Highlights - FYll o Unqualified (clean) independent audit opinion o One Management Letter comment recommending improvements to capital asset procedures o First year of revenue growth since FY08 o Funding of Roanoke Schools up $6.8M or 11 % o Strong expenditure control o Increased reserves o Capital replacemenUmaintenance o General Fund balance increased nearly $2M o City achieved goal of 100k of budget in reserve o City achieved compliance of debt service not to exceed 100k expenditures 5 I Roanoke Pension Plan CAFR ':-" .. Introductory Section o Letter of Transmittal II Financial Section o Independent Auditors' Report o MD & A o Financial Statements and Footnotes o Required Supplementary Information o Other Supplementary Info Investment Section Actuarial Section Statistical Section 6 - . Pension CAFR Highlights for Elected Officials o Letter of Transmittal (p 2) o Statement of Plan Net Assets (p 20) o Statement of Changes in Plan Net Assets (p 21 ) o Schedule of Funding Progress (p 33) o Schedule of Employer Contributions (p 33) o Investment Policy (p 38 - 39) o Investment Results (p 41) o Summary and Details of Investments (pp 42 - 53) o Summary of Benefits (pp 65 - 71) 7 Roanoke Pension Plan Performance Highlights - FYii . Unqualified (clean) independent audit opinion . No Management Letter comments . Investment growth of 25.20Ib (p 17) . Growth outpaced policy index of 22.40Ib (p 17) . Roanoke Pension Plan in top 5th percentile of similar plans . Funded ratio of 86.30Ib (p 33) . City slightly overfunded FY11 ARC (p 33) 8 ~ . GASB 54 Streamlines Fund Balance Reporting FY10 Fund Balances Total GASB 54 Category Governmental Class- Funds ification Reserved for: Encumbrances 6,744,841 R,C Unreserved Designated for Debt Service 1,213,260 C Designated for Future Year's 2,424,770 R, C, A Expend itures Designated for Self-Insured 250,000 * Claims Designated for Econom ic and 3,696,973 C Community Development Reserve Designated for Budget 19,278,522 U Stabilization Undesignated 4,833,345 U Total Fund Balances 38,441,711 FY11 Fund Balances Total Category Governmental Funds Restricted 3,465,004 Committed 15,975,750 Assigned 3,179,312 Unassigned 25,535,754 Total Fund Balances 48,155,820 Note: The increase in fund balance is caused by revenues over expenditures in the General Fund, larger purchase orders outstanding in FY12 and FY12. bond proceeds not spent. * Based on the current funding approach toward reserves, there is no longer a reserve for self-insured claims in the Governmental Funds. 9 ... .. I Reserve Policy Changes to Align with GASB 54 II Language changes to conform to GASB 54 terminology o Undesignated -> Unassigned Specify category of reporting of Roanoke reserves Ii No changes in funding methodology II Next step - City Council amend Roanoke Reserve and Debt Management Policies at 2 pm session 10 ~.... ~ IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA, The 3rdday of January, 2012. No_ 39284-010312. A RESOLUTION paying tribute to the Rev. Dr. William L. Lee, on being selected as the City of Roanoke's 2011 Citizen of the Year. WHEREAS, Dr. Lee, who hails from Nuttsville, Virginia, in Lancaster County, received his Bachelor of Science degree in Special Education from Virginia State University c.um laude in 1974, his Master of Divinity from the Duke University Divinity School in 1978, and later his Doctorate of Ministry degree from Ashland Theological Seminary in 2009; WHEREAS, Dr. Lee came to Roanoke in 1974 where he first worked as a teacher in the City school system, but then joined Loudon Avenue Christian Church, where after a couple of years he was named senior pastor and has served the congregation in this capacity ever since; WHEREAS, inspired by his own father's experience with the challenges of our nation's health care system, Dr. Lee founded the Kuumba Community Health and Wellness Center in 2001, the Roanoke Valley's only federally subsidized community health center, which provides-health services to anyone in need; WHEREAS, under Dr. Lee's guidance, Kuumba has grown to become New Horizons Healthcare, which over the past 10 years_ has seen its patient visits increase from approximately 4,300 to more than 13,000, and recently broke ground for a $10.7 million new facility on Melrose Avenue; WHEREAS, in November 2009 the New Horizons board recognized Dr. Lee's dedication by naming The Rev. Dr. William L. Lee Educational Center in his honor; WHEREAS, with Dr. Lee's dedication to physical and spiritual health, he led Loudon Avenue Christian Church in being one of the first congregations to participate in a Congregational Nursing Program through Carilion Clinic, is currently collaborating with LewisGale Medical Center and CURE - Clergy United to Reclaim the Ecclesial- to provide health care outreach programs in the African American community, and participates in an outreach ministry to people with HIV/AIDS; WHEREAS, in addition to his work for the church, Dr. Lee has lent his talents to such roles as Resolution Specialist with the V.A. Medical Center in Salem, and Moderator of the Christian Church (Disciples of Christ) in the United States and Canada from 2006 to 2008; WHEREAS, Dr. Lee has served on the boards of Blue Ridge Community Services, Good Samaritan Hospice, Child Health Investment Partnership (CHIP), United Way of the Roanoke Valley, Virginia Western Community College Foundation, and the William Fleming High School Parent Teacher Student Association; WHEREAS, Dr. Lee also serves on the boards of a number of other organizations throughout the country, including the Brite Divinity School in Fort Worth, Texas, the Mission Alignment Coordinating Council of the Christian Church (Disciples of Christ), and the century-old African American Greenwood Cemetery in Nashville; and WHEREAS, Dr. Lee has not only served with great pride and joy as pastor of Loudon Avenue Christian Church for more than 34 years, he has also dedicated himself to improving the health and wellness of his community, and has made a significant and positive impact on the citizens of the Roanoke Valley. THEREFORE, BE IT RESOLVED by the Council of the City of Roanoke as follows: 1. This Council adopts this means of recognizing and commending the Rev. Dr. William 1. Lee, the City of Roanoke's 2011 Citizen of the Year. 2. The City Clerk is directed to forward an attested copy of this resolution to Dr. William 1. Lee. ATTEST: ' .~rn.~ City Clerk'_ Roanoke Regional Chamber of Commerce Recognizes Officer R.A. Robinson as OffiCer of the Year On October 14, 2011, Officer R.A. Robinson was on foot patrol in the 500 block of Janette Avenue when he heard a gunshot. He traveled toward the sound of the gunshot and saw a group of individuals. Officer Robinson then saw an individual r~nning toward a residence and pursued that individual on foot. That individual got into a vehicle fled. Officer Robinson was able to obtain a description of the vehicle and air the description on the police radio. Officer Robinson then spoke with the victims and determined that the incident was a robbery. One victim stated that money and an item were taken from him. The other victim stated that he was able to flee the scene, however one of the suspects fired a shot at him which nearly struck him in the head. As Officer Robinson was gathering information from the victims, other officers located a vehicle matching the description of the suspect vehicle. Through the course of the investigation officers determined that the three individuals in the vehicle were the suspects. They were arrested and charged with a total of 1 0 charges. Officer Robinson ran toward an area when he heard a gunshot, jeopardizing his safety to protect citizens. His actions enabled other officers to locate and arrest the suspects in a violent robbery. CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Request Public Hearing for Sale of City-Owned Property, being a Portion of Tax Map No. 6472302 Backg rou nd: James D. and Jerline S. Riddle own and reside at the property located at 3543 Laurel Ridge Road, identified by Official Tax Map No. 6490605. By letter of interest, dated August 3, 2011, Mr. & Mrs. Riddle expressed a desire to purchase a 6,374 SF portion of the Countryside property (Official Tax Map No. 6472302). The land is located directly adjacent to their property. (See attached exhibit). The sale of this portion of property was specifically recommended by the Countryside Master Plan because it would "square off' Mr. & Mrs. Riddle's rear yard, thus resulting in a more harmonious relationship to future developm'ent and use of the Countryside parcel. The proposed action would have no identifiable adverse impact on future use of the remaining portion of the Countryside property, and would not enable the Riddle's to further subdivide their property. The Riddles have agreed to assume all costs related to the property conveyance, including the boundary survey and preparation of a subdivision plat to combine the acqu ired land with their existing parcel. The value of the land is established at $0.30 per square foot, resulting in the proposed sale price of $1,912.20. The value of the land reflects the current per square foot assessed value of the former golf course property. Recommended Action: Authorize the scheduling of a public hearing to consider the sale of the aforementioned property, for January 17,2012, at 7:00 p.m. -~~--------- Christopher P. Morrill City Manager Distribution: Council Appointed Officers R. Brian Townsend, Assistant City Manager for Community Development Susan S. Lower, Director of Real Estate Valuation Robert B. Ledger, Manager, Economic Development Cassandra L. Turner, Economic Development Specialist t.l ~ o t o ~I- ~ Z OWW w"-en C) 2;2; ~ wo..o..!ti:' ...J ZZO 00:1: 0:::0:::0.. --~ I I ~ .o:j ~ ~9::~ llj'l;;:j'" ...."'CO -"'!::II:) !le~~~ k~~~~ ~~~I:::~ :...~~~ ffi !Q~ ~ ..........l&.IWO ~~~~\5 mZIL ~~woti W~!Qen:::l ~ ~~:s~l= ~ OV 1'l0 co..... .....0 10 10..... .......... co_ 10 '0 C)N 10_ IOItl IOU) N zO! 101") NItl 10 _ 01 W gig "':0 "":ai IXi ::E ti~ :::l Itlm 01 01 0 en iS~ 0101 mco .....co 01 ! .......... .......... .......... ..... Iii C)~ co _ Itll') ~-<'I v..... Itl<'l 0.....1IJ :J z~ com vv oo~ -N I'lIO ON mNN ~ ~Ili 0"': ~ui lli"':lli O~ CON NI'l ~-<'I COllJ .......... moo a z..... 1010 1010 10.......... a::: 0 0 ffi t.l Z <'II') vI/) IO.....~ o:::~ 0 t.l I- Z W a ~ ____....!~"!.O.!..~~d.fL~__ ~ :1-v.y ~ ...... "9 ;go- !Z ~?i ::::IlL t.lo ;0 ~~ !!!j!: ~~ I1.t enW -0::: j!:0::: 1-8t..: $(/l~ ~-w ~!ial -cCO i5?;ji t.l~W ~:::l8 w(l)~ 0:::9~ !;gw~ _ii:lt: '" (j It'j ~ iiJ~ ..... ~ ~ ! O~~'ii. ..... '" a:lll " . ~~ Q:i ~ ~~ :-oJ ~~ ~ ~ Q;t lC ~~;] ~"i ..... ..... - Z (/l o 0 ~Ui \5 ~ ~~ "frlr;:- . ::Ell) 0 O:::(I)Z "- a::E1') .- t.l ::ENOcC:: O:::WWo wo;:'j Cl. 2<OcC-0 O...J...Jz Q:OI ow ttOOZ<'I "-OOQ ~l--;;; o~ 1'f0:::8_ I- 00 en ~~ v 10 3:'-'~ (l)we~e;~8b-' cC -5 ... I') I')W ~",...," ...J n; c::: - '" Q: 0 It: 3: 01 a::: II: W e LJa: i'i) "- a....... ljllDo..o..13 go W ~3~~w<'l Uo Z .:::l...J Q:C)o...JQ:W:I: cC...JolDoo o .Ulenw...,<ccz[[I....~ellt) WZ~::~~ -0 wt.l:S 0.. cC <I1.Z 1'0 O:::cCt.l~ "1- ~ LaJO:::~o.....J _ Iii _F~m~ooi~l:l aUlzwl1. ~~ I-I.&..CO~Ili"':-1l1:o t.lVj . [[ILaJ::iF ZOB gOlt:Q!::Oz~'::!~(I) m~C:::el Qc;o o..8t.l I I o>-~..., ~ LaJz !!lWal <[[I .eOI-a::: -;)-;)w ~~o.. ::EI- ;5ll)l=!um lDacC -cClDcC mW::l: ...J I-:::l ::::l~ 11. ~9t:: 000 t.l en - Z ~ <3 11. Q: ~I C1 ~ f;.l. () ~ ~ .... C; N ."" . ..... u w c " " ~ 8 t.) 00 ~ ea II p.:: t:J .. cl I~ ~1 ..... . ~. -z. .. <2..~ ~~ ~..O Q'" ~ ~ ~ ~ [[I" ~1 :Z~ a:: O( ~ ::E :J w ~8 2;~ Eel ~iii W we :J!Q 13>- 8!1i: ~!i ~5 ....a1 Vo ~o o :::E~ ~a: ~~ ~~ !tcC 10- cCO .\>1 ui ~~ \ui W \ -: '.\.:~ \ \t> \ -<n-;r. \(,\0 \ ~ to) .r-~ !3~ i... ....J!~ ~g.2~~~ ~~S~~~ Uq~~~lIIc;j ~~~~~~~. ~~~~~l'i~ ~ ~ ~ ~~ ~~ Il:l .........----.. -------------- ~ CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Request Public Hearing for Sale of City-Owned Property, being a portion of Official Tax Map No. 6472302 Kenneth L. and Roseanne C. Saunders currently own and reside at the property located at 2225 Mattaponi Drive, NW, identified by Official Tax Map No. 6431412. By letter of interest, dated August 30, 2011, Mr. & Mrs. Saunders expressed a desire to purchase a 10,525 square foot portion of the Countryside property (Official Tax Map No. 6472302) which is directly adjacent to their property. (See attached exhibit). The sale of this portion of property is beneficial to the City because it will result in less land that will need to be established as a naturalized area and the Saunders will assume maintenance of it. The proposed action would have no identifiable adverse impact on future use of the remaining portion of the Countryside property. The Saunders have agreed to assu me all costs related to the property conveyance, including the boundary survey and preparation of a subdivision plat to combine the acquired land with their existing parcel. The conveyance of the land would not enable the Saunders to further subdivide their property. The value of the land is established at $0.30 per square foot, resulting in a proposed sale price of $3,157.50. The value of land reflects the per square foot assessed value of the former golf course property. Recommended Action: Authorize the scheduling of a public hearing to consider the sale of the aforementioned property, for January 17,2012, at 7:00 p.m. Christopher P. Morrill City Manager Distribution: Council Appointed Officers R. Brian Townsend, Assistant City Manager for Community Development Susan S. Lower, Director of Real Estate Valuation Robert B. Ledger, Manager, Economic Development Cassandra L. Turner, Economic Development Specialist MATTAPONI DRIVE, N.W. 50' WIDE \ . (<' \~~_. \~U\ . ~"% -' ~. \~-y '<:p~ . \'O'>~. '-g,~ . \'. PROPERTY OF '0 KENNETH L &: ROSEANNA c;: SAUNDERS \ . TAX I 6431412 */ . . INST. # 0400057J4 )j( lOT6B.; 1""933 SQUARE FEET / FROM PARCEL B2- 10,525 SQUARE FEET / LOT 68-1- 25,458 SQUARE FEET , .,( / \ / cto ~",'\ 0/ \ ~ / ~.# \ / .,~ \ \ ~" ~~ \ @ r:,~ / 112" PIN / ~ro'\ @FOUND ~"'. / @~ / / &t~ ~")\ / S<v~ 'Xc" '/ PROPERTY OF I ;-I. / THE CITY OF ROANOKE. VIRGINIA ~ ~. TAX # 6472J02 / .p~'X <9/' INST. I 0500185J8 / S'f :\ \.: PARCEL B2A - ff5.9875ACRES / ,~(:l/' TOlOT6B-D.24f6ACRE ~ PARCEL B2A1-115.7459ACRES <v~ / SEEPAGE 2 FOR ENnRE PARCEL \ .--'-" 2-.. ,.... '" '" \ ~~ .- "" ' -.:)'"0 '?0' ,....~. ~'...",:,,~ \ ~ . ('"') Ji"'" -. ("'l\..:) .- -".'-" '? 0'> 'e> \ ~~ ~~ c:... '0\...0\_ ...,,0 -y . .,:)~ \ -'0 C> -<\ .- -<\ ~ ~~~ '\~ ~ ~ ~ ~~ ~ L.OT6A PROPERTYOF SHADRACK BROWN, JR. & SHIRLEY G. BROWN TAX#6431406 /NST. # 030020720 "'""'- '--. a PIN WITH \!.; CAP FOUND C3 "' l>.1'" :\ ~V 'Xc,. / '0 ~, / vCJ (Q . /'X'0(Q ~"/ /'\.:i'/ / / <v.f/ / ~ /0 PIN FOUND / IN CONCRETE 6' TELEPHONE & ElEe TRIC EASEMENT (P.8. 6, PG. 93) CITY COUNCil AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Request a Public Hearing to Sell a City-Owned Vacant Property Also Known as Tax Map No. 4111601 to Virginia Department of Transportation (VDOT) for a Street Improvement Project Background: The Virginia Department of Transportation (VDOT), is in the process of acquiring rights of way for the construction, maintenance and/or operation of a public. transportation facility, specifically, the 13th Street/Hollins Road Improvement Project, State Highways Project UOOO-128-113, RW - 202. The final project plans show that the above mentioned vacant City-owned property is needed for this project. VDOT seeks to acquire the property to use for the construction, maintenance and/or operation of the referenced public transportation facility including any components thereof such as, but not limited to, storm water management systems, drainage systems, traffic control equipment, curbs, gutters, sidewalks and bike trails. Where it is necessary to the construction, maintenance and/or operation of the referenced transportation facility, the property may be used for the relocation, installation, improvement or maintenance of a utility service provided by a public utility provider, or for the relocation, installation, improvement or maintenance of railroad facilities. VDOT had the property appraised on June 14, 2011, and has concluded the market value of the property is $6,275. This value is reasonable given the City's assessment of the property. Recommended Action: 'Authorize the scheduling of a public hearing to consider the sale of the aforementioned property, on January 17, 2012, at 7:00pm. ristopher P. Morrill City Manager Distribution: Council Appointed Officers R. Brian Townsend, Assistant City Manager for Community Development Bob Bengtson, Director of Public Works Mark'Jamison, Manager of Transportation Robert Ledger, Manager, Economic Development Cassandra Turner, Economic Development Specialist Oath or Affirmation of Office Commonwealth of Virginia, City of Roanoke, to-wit: I, Timothy R. Spencer, do solemnly swear 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 Acting City Attorney of the City of Roanoke, effective January 1, 2012, until such time as a successor Acting City Attorney or City Attorney is elected or appointed by City Council, according to the best of my ability. So help me God. ~~ TIM;<<HY . SPENCER The foregoing oath of office was taken, sworn to, and subscribed before me by Timothy R. Spencer thisj:?IllD day of 2011. Brenda S. Hamilton, Clerk of the Circuit Court , Clerk 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. CRAFT Deputy City Clerk CECELIA T. WEBB Assistant Deputy City Clerk STEPHANIE M. MOON, MMC City Clerk January 4,2012 Rebecca J. Cockram, Secretary Board of Zoning Appeals Roanoke, Virginia Dear Ms. Cokcram: This is to advise you that Robert H. Logan has qualified as a member of the Board of Zoning Appeals to replace Joseph F. Miller for a term of office commencing January 1, 2012 and ending December 31,2014. Sincerely, nathan E. Craft Deputy City Clerk ~<, Oath or Affirmation of Office Commonwealth of Virginia, City of Roanoke, to-wit: I, Robert H. Logan, do solemnly swear 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 Board of Zoning Appeals to replace Joseph F. Miller for a term of office commencing January 1,2012 and ending December 31,2014, according to the best of my ability. So help me God. fIA~ ROBERT H. LOGAN The foregoing oath of office was taken, sworn to, and subscribed before me by Robert H. Logan this (cr~ay of Dpe- 2011. e Circuit Court . \ " 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: clerk@roanokeva.gov JONATHAN E. CRAFT Deputy City Clerk STEPHANIE M. MOON, MMC City Clerk CECELIA T. WEBB Assistant Deputy City Clerk January 4, 2012. Angela S. Penn Vice President of Real Estate Development Total Action Against Poverty (TAP) P.O. Box 2868 Roanoke, Virginia 24001 Dear Ms. Penn: I am enclosing a copy of Resolution No. 39285-010312 expressing the support of the Council of the City of Roanoke for Total Action Against Poverty ("TAP") and its partnership with the Virginia Department of Housing and Community Development ("VDHCD"). The abovereferenced measure was adopted by the Council of the City of Roanoke at a regular meeting held on Tuesday, January 3, 2012. " " J Enclosure t/({ \ \' '-Y \","'- ~ .;- . \1/\, -\,':l ~ \\' IN THE COUNCIL FOR THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012. No. 39285-010312. A RESOLUTION expressing the support of the Council of the City of Roanoke for Total Action Against Poverty ("TAP") and its partnership with the Virginia Department of Housing and Community Development ("VDHCD"). WHEREAS, numerous families in the City of Roanoke have benefited from the VDHCD and TAP partnership; WHEREAS, extremely high utility costs, substandard housing, neighborhood blight, and homelessness continue to affect many low-income neighborhoods in the City of Roanoke; WHEREAS, through the VDHCD and TAP partnership, numerous elderly and low-income families have received weatherization services, indoor plumbing services, homelessness prevention services, and housing construction and rehabilitation services; WHEREAS, these services have helped stabilize, rebuild, and strengthen neighborhoods and prevent homelessness; WHEREAS, without the support and funding ofthe VDHCD, TAP would not have been able to provide weatherization services to 253 families, 105 of whom live in the City of Roanoke, during the fiscal year July 1, 2010, to June 30, 2011; and WHEREAS, each home weatherized will save the family an average of$45 to $75 per month on the utility bills, and depending upon the size ofthe home, will reduce carbon emissions by up to two and one-half (212) tons annually. THEREFORE, BE IT RESOLVED by the Council of the City of Roanoke that: 1. The City of Roanoke hereby supports and endorses the work of TAP in the areas of K:\Talevi\measures\city council measures\Res-honoring Va dpt ofhousg for resources to TAP.doc 1 weatherization services, indoor plumbing services, homelessness prevention services, and housing construction and rehabilitation services. 2. The City of Roanoke appreciates the partnership between TAP and the VDHCD and the benefits of that partnership to the citizens of the City of Roanoke. ATTEST: ~.tlJ.~ City:Cletk. - '-~ '::J K:\Talevi\measures\city council measures\Res-honoring Va dpt ofhousg for resources to TAP.doc 2 CITY OF ROANOKE CITY COUNCIL 215 Church Avenue, S.W Noel C. Taylor Municipal Building, Suite 456 Roanoke, Virginia 24011-1536 Telephone: (540) 853-2541 Fax: (540) 853-1145 Council Members William D. Bestpitch Raphael E. "Ray" Ferris Sherman P. Lea Anita J. Price Court G. Rosen David B. Trinkle DAVID A. BOWERS Mayor January 3,2012 The Honorable Members of Roanoke City Council Roanoke, Virginia Dear Members of Council: We jointly sponsor a request of Total Action Against Poverty, for the City's support of TAP and its partnership with the Virginia Department of Housing and Community Development, at the regular meeting of City Council to be held on Tuesday, January 3, 2012, at 2:00 p.m. Sincerely, ~ Court G. Rosen Council Member ~ ;fi~ Sherman P. Lea Council Member Anita J. P 'ce Council Member CGR/SPUANJ:ctw ~tgRe Families in Transition + Head Start + Housing & Community Development TAP Financial Services + This Valley 'Works December 22,2011 Stephanie M. Moon, MMC City Clerk City of Roanoke 215 Church Avenue S. W. Noel C. Taylor Municipal Building Suite 456 . Roanoke, VA 24011-1536 Dear Ms. Moon: Total Action Against Poverty (TAP) respectfully requests to be on the January 3,2012 City of Roanoke Council Agenda. The purpose of addressing Council is to request a resolution to honor and thank the Virginia Department and Housing Community Development for the resources that they have provided in support of housing and rehabilitation services. Without their support and funding TAP would not have been able to provide weatherization services to 253 families during the fiscal year July 1,2010 to June 30,2011. 105 homes or 42% of the weatherization services were provided to families within the City of Roanoke. Each home weatherized will save the family an average of $45 to $75 a month on the utility bills. Further, each home weatherized, depending on size and measures averages between 1 and 2 Yz tons of carbon reduction annually. Theodore 1. Edlich, President/CEO, Rick Sheets, Director of Energy Conservation and Housing Rehabilitation and I will be traveling to Richmond on January 10, 2012 to meet with Bill Shelton, DHCD Director and other senior staff members to make a presentation on the impact of support in the lives of families in the 5th planning district. At that time we will be presenting resolutions from participating jurisdictions. Thank you for your consideration. Please feel free to contact me at 283-4844. Sincerely, ~fL- Angela S. Penn Vice President of Real Estate Development P.O. Box 2868 Roanoke, VA 24001 (540) 345-6781 www.taproanoke.org b.a. Comments by Angela S. Penn, Vice President of Real Estate Development, Total Action Against Poverty (TAP) on 1/3/2012. GOOD AFTERNOON MAYOR BOWERS, MEMBERS OF COUNCIL AND CITIZENS OF ROANOKE. THANK YOU FOR THIS OPPORTUNITY TO SHARE WITH YOU ABOUT THE PARTNERSHIP BETWEEN TOTAL ACTION AGAINGST POVERTY AND THE VIRGINA DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT. THIS PARTNERSHIP HAS EXSISTED FOR THE PAST FOUR DECADES. THE DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENMT HAS PROVIDED THE RESOURCES FOR TAP TO PROVIDE WEATEHERIZATION SERVICES, INDOOR PLUMBING AND HOUSING REHABILTAION SERVICES, DOWNPAYMENT ASSISTANCE FOR HOMEBUYERS AND HOMELESS PREVENTION SERVICES. THE PARTNERSHIP WITH DHCD HAS RESULTED IN $2.8 MILLION DOLLARS THAT HAVE ALLOWED OUR AGENCY TO SERVE FAMILIES IN THE 5TH PLANNING DISTRICT DURNING FISCAL YEAR 2010-2011. DURING THE PAST FISCAL YEAR, TAP HAS PROVIDED WEATHERIZATION SERVICES TO 253 FAMILIES IN THE FIFTH PLANNING DISTRICT, 105 OF THOSE FAMILIES RESIDE IN THE CITY OF ROANOKE. EACH HOME WEATHERIZED SAVES A FAMILY AN AVERAGE OF $45-$75 PER MONTH IN UTIILTY BILLS. THIS ALSO PROVIDES A CARBON REDUCTION BETWEEN 1 AND 2 ~ TONS ANNUALLY DEPENDING ON THE SIZE OF THE HOME. IN ADDITION WE HAVE PARTNERED WITH THEM TO PROVIDE HOMELESS PREVENTION SERVICES OVER A 20 YEAR PERIOD. THROUGH THE USE OF AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) FUNDS IN THE AMOUNT OF $716,657 OVER TWO YEARS, WE HAVE ASSISTED 695 INDIVDUALS REMAIN IN HOUSING OR ESTABLISH NEW RESIDENCES. THROUGH THEIR SUPPORT FOR HOMEOWNERS HIP, DURING THE PAST FISCAL YEAR, TAP HAS ASSISTED 17 NEW HOMEOWNERS, 12 OF WHICH PURCHASED HOMES IN THE CITY OF ROANOKE WITH DOWNPAYMENT ASSSISTANCE. CURRENTLY, WE ARE WORKING WITH DHCD TO PROVIDE REHABILATATION TO 19 HOMES IN THE PINEHURST HEIGHTS COMMUNITY IN BATH COUNTY. FUNDING IN THE AMOUNT OF $996,838 WILL ALLOW US TO RENOVATE 11 ONWER-COCCUPIED HOMES, RENOVATE 4 INVESTOR OW3NED HOMES, SUST AINALL Y RECONSTRUCT 4 OWNER-OCCUPIED HOMES AND PROVIDE NEEDED SEWER AND STORM WATER IMPROVEMENTS. ON JANUARY 10,2012, TED EDLICH PRESIDENT/CEO OF TAP, RICK SHEETS, DIRECTOR OF ENERGY CONSERVATION AND HOUSING REHABILITATION WILL BE TRAVELING TO MEET WITH BILLSHEL TON, DIRECTOR OF DHCD AND SENIOR STAFF TO THANK THEM FOR THEIR MANY YEARS OF PARTNERSHIP AND TO SHARE WITH THEM THE IMPACT THAT THESE RESOURCES HAVE MADE IN THE LIVES OF FAMILIES THROUGHOUT OUR SERVICE AREA. WE ARE PRIVELDGE TO TAKE WITH US A RESOLUTION FROM THE CITY OF ROANOKE THAT HONORS THAT PARTNERSHIP AND THE SERVICE PROVIDED TO ITS CITIZENS. o~( IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012. No. 39286-010312. A RESOLUTION. accepting the Western Virginia Workforce Development Board Workforce Investment Act grant in the amount of$1,606,629 for Program Year 2011, and authorizing the City Manager to execute the requisite documents necessary to accept the funding. BE IT RESOLVED by the Council of the City of Roanoke as follows: 1. The Western Virginia Workforce Development Board Workforce Investment Act grant in the amount of$1,606,629 for Program Year 2011, with no local match from the City, to be used during the period ofJu1y 1, 2011, through June 30,2013, for the purpose of administering the Workforce Investment Act (WIA) Programs for certain WIA client populations, as more particularly set out in the City Manager's report dated January 3,2012, to City Council, is hereby ACCEPTED. 2. The City Manager is authorized to execute and file, on behalf of the City, any documents required to accept such grant, in a form approved by the City Attorney. 3. The City Manager is further directed to furnish such additional information as may be required in connection with the acceptance ofthe foregoing grant. ATTEST: I?tL rn.~OvV City Clerk. - . i '_ ~~ IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012; No. 39287-010312. AN ORDINANCE to appropriate funding from the Commonwealth of Virginia for the FY12 Workforce Investment Act Grant, amending and reordaining certain sections of the 2011-2012 Grant Fund Appropriations, and dispensing with the second reading by title of this ordinance. BE IT ORDAINED by the Council of the City of Roanoke that the following sections of the 2011-2012 Grant Fund Appropriations be, and the same are hereby, amended and reordained to read and provide as follows: Appropriations Administrative - Regular Employee Wages Administrative - Temporary Employee Wages Administrative - City Retirement Administrative - FICA Administrative - Medical Insurance Administrative - Dental Insurance Administrative - Life Insurance Administrative - Disability Insurance Administrative - Professional Services Administrative - Dues and Memberships Administrative - Training and Development Administrative - Local Mileage Administrative - Food Administrative - Business M.eals and Travel Administrative - Equipment Rental Administrative - Other Rental Administrative - Marketing Administrative - Supplies Administrative - Insurance Administrative - Contract Services Administrative - Leases Administrative - Equipment Administrative - Miscellaneous Administrative - Telephone Adult - Regular Employee Wages Adult - Temporary Employee Wages Adult - City Retirement Adult - FICA 35-633-2380-1002 35-633-2380-1004 35-633-2380-1105 35-633-2380-1120 35-633-2380-1125 35-633-2380-1126 35-633-2380-1130 35-633-2380-1131 35-633-2380-2010 35-633-2380-2042 35-633-2380-2044 35-633-2380-2046 35-633-2380-2060 35-633-2380-2144 35-633-2380-3070 35-633-2380-3075 35-633-2380-8053 35-633-2380-8055 35-633-2380-8056 35-633-2380-8057 35-633-2380-8058 35-633-2380-8059 35-633-2380-8060 35-633-2380-8090 35-633-2381-1002 35-633-2381-1004 35-633-2381-1105 35-633-2381-1120 $ 54,402 24,012 9,816 5,998 4,168 257 152 182 15,000 2,200 1,650 1,000 1,238 5,187 1,238 577 4,124 4,125 2,500 8,071 10,203 1,650 413 2,500 4,464 639 805 391 Adult - Medical Insurance Adult - Dental Insurance Adult - Life Insurance Adult - Disability Insurance Adult - Training and Development Adult - Local Mileage Adult - Food Adult - Business Meals and Travel Adult - Equipment Rental Adult - Other Rental Adult - Marketing Adult - Supplies Adult - Contract Services Adult - Leases Adult - Equipment Adult - Miscellaneous Adult - Telephone Dislocated Worker - Regular Employee Wages Dislocated Worker - Temporary Employee Wages Dislocated Worker - City Retirement Dislocated Worker - FICA Dislocated Worker - Medical Insurance Dislocated Worker - Dental Insurance Dislocated Worker - Life Insurance Dislocated Worker - Disability Insurance Dislocated Worker - Training and Development Dislocated Worker - Local Mileage Dislocated Worker - Food Dislocated Worker - Business Meals and Travel Dislocated Worker - Equipment Rental Dislocated Worker - Other Rental Dislocated Worker - Marketing Dislocated Worker - Supplies Dislocated Worker - Contract Services Dislocated Worker - Leases Dislocated Worker - Equipment Dislocated Worker - Miscellaneous Dislocated Worker - Telephone Youth in School - Regular Employee Wages Youth in School- Temporary Employee Wages Youth in School- City Retirement Youth in School - FICA Youth in School- Medical Insurance Youth in School- Dental Insurance Youth in School- Life Insurance Youth in School - Disability Insurance Youth in School- Training & Development 35-633-2381-1125 35-633-2381-1126 35-633-2381-1130 35-633-2381-1131 35-633-2381-2044 35-633-2381-2046 35-633-2381-2060 35-633-2381-2144 35-633-2381-3070 35-633-2381-3075 35-633-2381-8053 35-633-2381-8055 35-633-2381-8057 35-633-2381-8058 35-633-2381-8059 35-633-2381-8060 35-633-2381-8090 35-633-2382-1002 35-633-2382-1004 35-633-2382-1105 35-633-2382-1120 35-633-2382-1125 35-633-2382-1126 35-633-2382-1130 35-633-2382"' 1131 35-633-2382-2044 35-633-2382-2046 35-633-2382-2060 35-633-2382-2144 35-633-2382-3070 35-633-2382-3075 35-633-2382-8053 35-633-2382-8055 35-633-2382-8057 35-633-2382-8058 35-633-2382-8059 35-633-2382-8060 35-633-2382-8090 35-633-2383-1002 35-633-2383-1004 35-633-2383-1105 35-633-2383-1120 35-633-2383-1125 35-633-2383-1126 35-633-2383-1130 35-633-2383-1131 35-633-2383-2044 $ 315 20 13 15 78 91 58 200 58 27 194 194 417,952 480 78 19 118 9,867 1,597 1,780 877 680 42 28 33 180 100 135 575 135 63 450 450 553,970 1,113 180 45 273 3,532 639 637 320 252 16 10 12 65 Youth in School- Local Mileage Youth in School- Food Youth in School- Business Meals and Travel Youth in School - Equipment Rental Youth in School - Other Rental Youth in School- Marketing Youth in School - Supplies Youth in School - Contractual Services Youth in School - Leases Youth in School - Equipment Youth in School- Miscellaneous Youth in School- Telephone Youth out of School- Regular Employee Wages Youth out of School- Temporary Employee Wages Youth out of School- City Retirement Youth out of School- FICA Youth out of School- Medical Insurance Youth out of School- Dental Insurance Youth out of School - Life Insurance Youth out of School - Disability Insurance Youth out of School- Training & Development Youth out of School- Local Mileage Youth out of School- Food Youth out of School- Business Meals and Travel Youth out of School - Equipment Rental Youth out of School - Other Rental Youth out of School- Marketing Youth out of School - Supplies Youth out of School - Contractual Services Youth out of School - Leases Youth out of School- Equipment Youth out of School - Miscellaneous Youth out of School- Telephone Revenues Workforce Investment Act Grant FY12 35-633~2383-2046 35-633-2383-2060 35-633-2383-2144 35-633-2383-3070 35-633-2383-3075 35-633-2383-8053 35-633-2383-8055 35-633-2383-8057 35-633-2383-8058 35-633-2383-8059 35-633-2383-8060 35-633-2383-8090 35-633-2384-1002 35-633-2384-1004 35-633-2384-1105 35-633-2384-1120 35-633-2384-1125 35-633-2384-1126 35-633-2384-1130 35-633-2384-1131 35-633-2384-2044 35-633-2384-2046 35-633-2384-2060 35-633-2384-2144 35-633-2384-3070 35-633-2384-3075 35-633-2384-8053 35-633-2384-8055 35-633-2384-8057 35-633-2384-8058 35-633-2384-8059 35-633-2384-8060 35-633-2384-8090 35-633-2380-2380 $ 50 49 194 49 23 163 163 306,273 402 65 16 99 1 ,483 319 267 138 113 7 4 5 28 30 21 74 21 10 69 69 131,249 171 28 7 42 1,606,629 Pursuant to the provisions of Section 12 of the City Charter, the second reading of this ordinance by title is hereby dispensed with. ATTEST: ~ rn:.?1Ml City Clerk. ... CITY COUNCIL AGENDA REPORT To: Meeting: Su bject: Honorable Mayor and Members of City Council January 3, 2012 Funding for Western Virginia Workforce Development Board Workforce Investment Act (WIA) Programs Backg rou nd: The City of Roanoke is the grant recipient of Workforce Investment Act (WIA) funding, thus, City Council must appropriate the funding for all grants and other monies received in order for the Western Virginia Workforce Development Board to administer WIA programs. The Western Virginia Workforce Development Board administers the federally funded Workforce Investment Act (WIA) for Area 3, which encompasses the counties of Alleghany, Botetourt, Craig, Franklin, and Roanoke, and the cities of Covington, Roanoke, and Salem. WIA funding is for four primary client populations: . Dislocated workers who have been laid off from employment through no fault of their own. Services provided these individuals include intensive job search assistance and employment counseling, additional training to upgrade skills or obtain initial certification or degree, on the job training and supportive services. · Economically disadvantaged individuals as determined by household income guidelines defined by the U.S. Department of Labor. Services provided these individuals include intensive job search assistance and employment counseling, additional training to upgrade skills or obtain initial certification or degree, on the job training, and supportive services. · Youth who are economically disadvantaged, or who have other barriers to becoming successfully employed adults. Services provided these individuals include career counseling and exploration, incentives to remain in school, work readiness classes, summer work program, mentoring, tutoring and post secondary education/training. · Businesses in need of employment and job training services. The Western Virginia Workforce Development Board has received a Notice of Obligation (NOO), from the Virginia Community College System, allocating $1,606,629 (to programs as follows: Adult $473,566, Youth $496,871, Dislocated Worker $636,192) for Program Year 2011 Uuly 1, 2011 - June 30, 2013). Ten percent of funds are to be allocated to the administrative function of the board. Considerations: . Program Operations - Existing activities will continue and planned programs will be implemented. . Funding - Funds are available from the Grantor agency and other sources as indicated, at no additional cost to the City. Recommended Action: Authorize the City Manager to execute the necessary documents to accept the Western Virginia Workforce Development Board Workforce Investment Act grant for Program Year 2011, subject to approval .as to form by the City Attorney. Adopt the attached budget ordinance to establish a revenue estimate, and appropriate funding in the amount of $1,606,629, in accounts to be established. Attached to this letter is a listing of the accounts and amounts for the above Program Year 2011 appropriations. Christopher P. Morrill City Manager Distribution: Council Appointed Officers R. Brian Townsend, Assistant City Manager for Community Development Jane R. Conlin, Director of Human/Social Services 2 Western Virginia Workforce Development Board 2011-2013 Budget Allocation Unit Name Adm ininstrative Fund/Department/ Unit 35-633-2380 Total Unit Name Fund/Department/ Unit 35-633-2381 Adutt Total Object Account Code Name 1002 Regular Employee Salaries 1004 Temporary Employee Wages 1120 Fica 1105 City Retirement 1125 Medical Insurance 1130 Life Insurance 1131 Disability Insurance 1126 Dental Insurance 2010 Fees For Professional Service 8053 Marketing 8055 Supplies 8090 Telephone 8058 Leases 8059 Equipment 2144 Business Meals & Travel 2044 Training & Development 2046 Local Mileage 2060 Food 8056 Insurance 8057 Contract Services 8060 Miscellaneous 3070 Equipment RentaVLease 3075 Other Rental 2042 Dues & Memberships Object Account Code Name 1002 Regular Employee Salaries 1004 Temporary Employee Wages 1120 Fica 1105 City Retirement 1125 Medical Insurance 1130 Life Insurance 1131 Disability Insurance 1126 Dental Insurance 8053 Marketing 8055 Supplies 8090 Telephone 8058 Leases 8059 Equipment 2144 Business Meals & Travel 2044 Training & Development 2046 Local Mileage 2060 Food 8057 Contract Services 8060 Miscellaneous 3070 Equipment RentaVLease 3075 Other Rental $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Allocation 54,402 24,012 5,998 9,816 4,168 152 182 257 15,000 4,124 4,125 2,500 10,203 1,650 5,187 1,650 1,000 1,238 2,500 8,071 413 1,238 577 2,200 160,663 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Allocation 4,464 639 391 805 315 13 15 20 194 194 118 480 78 200 78 91 58 417,952 19 58 27 426,209 Unit Name Dislocated Worker Total Fund/Department/ Unit 35-633-2382 Object Account Code Name 1002 Regular Employee Salaries 1004 Temporary Employee Wages 1120 Fica 1105 City Retirement 1125 Medical Insurance 1130 Life Insurance 1131 Disability Insurance 1126 Dental Insurance 8053 Marketing 8055 Supplies 8090 Telephone 8058 Leases 8059 Equipment 2144 Business Meals & Travel 2044 Training & Development 2046 Local Mileage 2060 Food 8057 Contract Services 8060 Miscellaneous 3070 Equipment RentaVLease 3075 Other Rental $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Allocation 9,867 1,597 877 1,780 680 28 33 42 450 450 273 1,113 180 575 180 100 135 553,970 45 135 63 572,573 Unit Name Younger Youth Total Unit Name Older Youth Total Total Units Fund/Department/ Unit 35-633-2383 Fund/Department! Unit 35-633-2384 Object Account Code Name 1002 Regular Employee Salaries 1004 Temporary Employee Wages 1120 Fica 1105 City Retirement 1125 Medical Insurance 1130 Life Insurance 1131 Disability Insurance 1126 Dental Insurance 8053 Marketing 8055 Supplies 8090 Telephone 8058 Leases 8059 Equipment 2144 Business Meals & Travel 2044 Training & Development 2046 Local Mileage 2060 Food 8057 Contract Services 8060 Miscellaneous 3070 Equipment Rental/Lease 3075 Other Rental Object Account Code Name 1002 Regular Employee Salaries 1004 Temporary Employee Wages 1120 Fica 1105 City Retirement 1125 Medical Insurance 1130 Life Insurance 1131 Disability Insurance 1126 Dental Insurance 8053 Marketing 8055 Supplies 8090 Telephone 8058 Leases 8059 Equipment 2144 Business Meals & Travel 2044 Training & Development 2046 Local Mileage 2060 Food 8057 Contract Services 8060 Miscellaneous 3070 Equipment Rental/Lease 307~ Other Rental I $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ Allocation 3,532 639 320 637 252 10 12 16 163 163 99 402 65 194 65 50 49 306,273 16 49 23 313,029 Allocation 1 ,483 319 138 267 113 4 5 7 69 69 42 171 28 74 28 30 21 131,249 7 21 10 134,155 $ 1,606,629 ~~ IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012. No. 39288-010312. AN ORDINANCE to appropriate additional local match funding for the Lead Hazard Control Grant, amending and reordaining certain sections of the 2011-2012 Grant Fund Appropriations, and dispensing with the second reading by title of this ordinance. BE IT ORDAINED by the Council of the City of Roanoke that the following sections of the 2011-2012 Grant Fund Appropriations be, and the same are hereby, amended and reordained to read and provide as follows: Appropriations LHC Single Family Units . LHC Rental Units Revenues Lead Hazard Control Grant FY09 - Local 35-615-8151-8256 35-615-8151-8257 $ 10,000 20,000 35-615-8151-8152 30,000 Pursuant to the provisions of Section 12 of the City Charter, the second reading of this ordinance by title is hereby dispensed with. ATTEST: ~c~'rrr~ / CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Match to HUD Office of Healthy Homes and Lead Hazard Control's FY2008 ARRA Lead-based Paint Hazard Control Grant Background: In October, 2003, HUD awarded the City of Roanoke (City) a 36-month, $1.5 million dollar grant to prevent lead poisoning in children under the age of 6 by testing them for lead poisoning; educating the community on the hazards associated with lead-based paint; and identifying, assessing, and performing lead hazard control activities in eligible privately-owned rental and owner- occupied housing units within targeted areas of the City. During the grant period, a total of $486,405 was provided in the form of in-kind, local and federal matching funds. Partnerships were immediately formed among various City departments, the Roanoke City Health Department (RCHD), and nonprofit organizations to create the Lead-Safe Roanoke program. Two hundred forty- nine (249) property owners requested information to participate in the initial program. Financial assistance in the form of interim lead-hazard control activities was provided to 104 out of 146 eligible owner-occupied and/or rental properties, providing lead safe housing for families with children under the age of 6 years. The program ended successfully in December, 2008. On February 25, 2009, the Department of Housing and Urban Development awarded $1,406,633 (as part of the funds provided by the American Recovery and Reinvestment Act of 2009) to continue building upon the accomplishments of the initial Lead-Safe Roanoke program. This program is scheduled to conclude in April, 2012 and required that the City of Roanoke provide a minimum local match of 10% in the form of cash and in-kind services. Financial assistance in the form of interim lead-hazard control activities has been provided to 74 eligible owner-occupied and/or rental properties, providing lead safe housing for families with children under the age of 6 years. The current program's goal is 75. Overall, 120 applications have been received to participate in the LSR II Program. Considerations: The required City match of $181 ,589 for this 36-month program was to be met from various sources. City funds in the amount of $100,000 were to be provided, of which $90,832 or 90.832% has been expended to date. These funds are presently being provided from the Local Match Funding for Grant account (35-300-9700-541 5). Sources of the in-kind services match include: in- kind City staff time match valued at $64,049 of which $45,507 or 71% has been contributed to date; in-kind storage match valued at $5,040 to be provided by W.E.L., Inc. to allow for the storage of Lead-Safe Roanoke /I-related cleaning supplies used in cleaning kits provided to program participants, of which $4,200 or 83% has been expended to date; and in-kind match valued at $12,500 to be provided by the Roanoke City Health Department to send a team comprised of a public health nurse and environmental health specialist to the home to perform an initial assessment of the premises. None of the Health Department in-kind match has been expended to date as the Department was unable to participate in the program shortly aher the grant was awarded, leaving the City with an immediate $12,500 shortfall in required match effort. In addition, a match shortfall of $17,500 of in-kind City staff time is anticipated as staff has not been required to provide assistance with the administration of the program as originally estimated when the application was submitted in June, 2008. In order to successfully complete the program, these shortfalls in in-kind services have to be replaced with another source of financial local match, which is recommended to be an additional appropriation of funds from the City's Local Match Funding for Grant account. Recommended Action: Adopt the accompanying budget ordinance to increase the revenue estimate and appropriate funding in the amount of $30,000 to the Lead Safe Roanoke program in the Grant Fund in accounts as established by the Director of Finance. The increase in the revenue estimate will be fulfilled by the transfer of $30,000 from the Local Match Funding for Grants account. Christopher P. Morrill City Manager Distribution: Council Appointed Officers Brian Townsend, Assistant City Manager for Community Development Tom Carr, Director, Planning Building and Development 2 ~~ IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012. No. 39289-010312. AN ORDINANCE to appropriate funding from the Parking Fund Retained Earnings for maintenance projects at various Park Roanoke facilities, amending and reordaining certain sections of the 2011-2012 Parking Fund Appropriations, and dispensing with the second reading by title of this ordinance. BE IT ORDAINED by the Council of the City of Roanoke that the following sections of the 2011-2012 Parking Fund Appropriations be, and the same are hereby, amended and reordained to read and provide as follows: Fund Balance Retained Earnings - Available Appropriations Maintenance-Buildings - Market Garage Maintenance-Buildings -'- Elmwood Park Garage Maintenance-Buildings - Campbell Garage Maintenance-Buildings - Center in the Sq Garage Vehicular Equipment - Center in the Sq Garage Maintenance-Buildings - Church Av~nue Garage Maintenance-Buildings - Tower Garage Maintenance-Buildings - Gainsboro Garage Maintenance-Buildings - Tower Garage 07-3348 07 -540-8200-2050 07 -540-8205-2050 07 -540-8213-2050 07 -540-8215-2050 07 -510-8215-9010 07 -540-8220-2050 07 -540-8225-2050 07 -540-8235-2050 07 -540-827 4-2050 $ (617,000) 13,330 14,000 10,4 75 13,590 17,500 108,243 20,000 108,948 310,914 Pursuant to the provisions of Section 12 of the City Charter, the second reading of this ordinance by title is hereby dispensed with. ATTEST: Q:-r- , 0 _ - -.-.' ~~ hi. rrc City c';rk. .. ~ '. CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Appropriation of Retained Earnings for Parking Fund Projects Background: The Parking Fund operates and maintains the City's off-street parking facilities consisting of seven garages and five surface lots and also administers on-street parking enforcement primarily in the downtown area. As part of the FY12 budget development process, management identified certain capital maintenance projects and repairs which should be undertaken during FY2012. The projects identified for this fiscal year are detailed in Attachment A to this report. Considerations: In order to provide funding for these various projects, an appropriation from the Parking Fund's Retained Earnings should be made in the amount of $617,000. This amount is available in the Fund's Working Capital (a component of Retained Earnings) for this purpose. The projects to be funded range from lighting improvements, elevator repairs, life safety system upgrades, scrubbing equipment and roof repairs. Recommended Action: Adopt the accompanying budget ordinance to appropriate funds in the amount of $61 7,000 from Parking Fund Retained Earnings to accounts as established by the Director of Finance and identified in Attachment A to this report. ~~-M;r~ill------ City Manager Distribution: Council Appointed Officers Debbie Moses, Parking Administrator Attachment A CM11-00037 -- Project Type Description Amount - Capital Swee'per- all $17,500 Equipment locations Capital Equipment! Fire Panel 43,730 Life Safety replacement- Church Ave Garage Capital Gainsboro 42,618 Maintenance/Repairs Garage elevators reconditioning and repair Gainsboro 54,000 'Garage-twin elevator towers- roof repairs Life /Safety Fire Campbell 49,213 System Compliance Gainsboro and Testing Market Center in the Square Elmwood Church Avenue Tower Electrical Lighting, Campbell 99,025 Repairs, Elmwood Replacements Market Center in the Square Church Avenue Gainsboro Tower Sprinkler System Tower Garage 310,914 Replacement TOTAL $617,000 CM11-00037 Attachment A '-- CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 2012-2013 Real Estate Assessment Projections 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 2012- 2013. Change of Assessment notices are scheduled to be mailed to property owners january 3, 2012. The taxable real estate tax base decreased approximately 1.19% due to this year's annual reassessment. The general reassessment change in value was a net decrease of 1.60% but the new construction estimates added 0.41 %. Comparatively, Roanoke County assessments decreased approximately 0.93% this year; however, in the City of Salem, values increased by 0.25%. New construction in Roanoke is expected to total $28.4 million, which represents a 0.41 % increase to the tax base for fiscal year 2012 - 2013. Taxable residential new construction totals $8.2 million and taxable commercial new construction totals $20.2 million. Last year's projections for new construction were $10.5 million for residential and $17.3 million for commercial, for a total of $27.8 million. The 2012-2013 fiscal year marks the first time in Roanoke's history that a majority decrease in residential assessments has occurred. Residential assessments decreased 2.7% in the aggregate. Commercial property increased slightly (.7%), with a few exceptions to include reductions in industrial land. The reassessment activity is driven by the same factors affecting the rest of the country: the slow economy, unemployment, foreclosures, the low volume of valid market sales data (including residential properties), office, retail space, and continued weakness in new construction. Assessment appeals to Real Estate Valuation will be conducted from january 3 through january 31, 2012. Real Estate staff would be most happy to respond to inquiries you may receive from our citizens regarding the reassessment. We expect the Board of Equalization to begin hearings in March of 2012. The proposed FY 2012 - 2013 values will be adjusted for appeals, tax freezes, tax abatements and other miscellaneous items. Please contact me or Susan Lower (853-1812) with any questions you may have. Respectfully submitted, .~ Ann H. Shawver Director of Finance Mayor and Members of City Council January 3,2012 Page 2 Distribution: Honorable Sherman A. Holland, Commissioner of the Revenue Honorable Evelyn W. Powers, Treasurer Christopher P. Morrill, City Manager Timothy R. Spencer, Acting City Attorney Stephanie M. Moon, City Clerk Amelia C. Merchant, Director of Management and Budget Susan S. Lower, Director of Real Estate Valuation .,. .Y Roanoke City Council 201i2 -,2013 (3relfJeral R;eJCJ/sseJssme1nt January 3, 2012 i;. ~::$k. "l"''w- "- '" <. \-t'lf~~~ .' . J.!,~~ . !I~.~J 'O, :~~',. r", C",,"I>fOUr.l. , ~ -'" . .1 {t' r'1"iev" ,,<e' 7.b.1. ,J, ..._..:....\f ~t~;"~;r ~ State Law II The Code of Virginia requires that all real property be assessed for taxation at 1000/0 of market value. Our City Code requires that all property be assessed on an annual- basis (every year). We notify property owners each January of any changes in the assessed values which will become effective July 1. ill Only property owners that received a change in assessment were mailed a notice. This year's notices were mailed on January 3rd. 2 '~~ (;^~f Real Estate Assessment Projections ~:;1~,-i;%"t[d~5t:.0\u.c::"~~Jf[]i:~'"-"'~wi=;c-~if;i:r;:z:=~~;J1?zrJ":1=?-.;.:;;;.....2 0 1.3 o Reassessments will decrease existing properties -1.60% FY 2011 ... 2012 =O.230~ Fiscal year 2011 - 2012 based on Finance letter dated February 25,2011 3 Sales Ratio . ilif,~_:L~;'x . .~~.~, . : ; ~=i~:L~z::"i~~.: ,~~2~,;-'77~n;~~-:~~Z~3~:~r"~::1~:i(~.~~ ~,~":1~.,. ~ E] The ratio of an appraised value or assessed value to the sale price of a property. For Example: [] Assessed Value [) Sale Price = $180,000 . = $200,000 []I Sales Ratio = $180,000 = 90o~ $200,000 Source: International Association of Assessing Officers Property Appraisal and Assessing Handbook 4 >v,QQ,~~SJtlfl$~J:!flliQ, Study f~,__Jt";,;~"~""""""~~__-^-"""-"~..,~;:1_,~",",,,",,,,,-,--;..1;;.:.~'..............~{.~,,....;.q;,,..,,......,.;.;__M.,"'-..:.c:-'.....;l.,"'"'.;/-,.<._..'",.;;;.-_'".~,;c.",~ _""""~'~-i-;,,..:",<-'_..~-__" _.._~ .,,,...'....',;.c'; , tf':: ~yc .'",:, :: i~ ;';. 2'~5 :-"""i i;~j,'J {, ,~iS1I~ "',~ ,,, . ",";;"", ~,~,'~;~ ,;'l~ ':,i;lt.~, ; , ", 'fi' , ,;/ '<,;:. ' .....:;~ >X;-i,}' r,.,' ~;:~! '" u ;:""'. e; ~;; t;;::".">', '. :;.~ 4', r\. , [W ~t:; ..~ '." it.';'" .":: i<:,..:r"i,,::,.:' Roanoke 45,912 92% Roanoke County 45,222 92% Charlottesville 14,794 103% Fairfax City 8,653 100% Hampton 50,378 100% Lynchburg 31,599 88% (Biennial) Newport News 53,287 99% N orfo lk 73,475 95% Portsmouth 35,030 93% Richmond 73,012 98% Salem 10,443 89% Virginia Beach 151,539 100% Source: 2009 Sales Ratio Study dated July 2011 Department of Taxation Parcel Count from 2011 VAAO Salary Survey and includes taxable, exempt, and public service. 5 105 100 95 90 85 80 75 Sales Ratio Bar Graph 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 I ~ Preliminary Ratio fIj Posted Ratio I Department of Taxation for Roanoke City 6 r-:,;:~: -)-: r/l'; r ,'" t, "!>'<~, ,'~4J.:l' t" '-':"~;~~:~:~~:~'.;: '~I~~~I~~~ERTIES ~"~~', :,."' . "~~.-;" .;j.:~~ ":~;",~~~,~.-~~^ " ~<" ',} .' , ,; !f~,~tf,~-: -"-:0';;)< \'" "." ,,~':'~~:: ; .1~"-~~;:"...:.. '"":',,,~, ,1;;'~..''L:'1::~;)'';~'l;~&:':::~' _._~"_k.L~~.~~~"-"-,.h,.:.:::;~~~_~""-.""_..~;.:~____"_ .. ..._ '.,~_ ~_ __ _-"'. 7 ~gl~eli9-f!~~:gt Hf~~using i ' . "," r ;';{ ...,' ': :,> ,~,:},.,~,..';j'h";:, ""k{~;~Jf; .;-, .; :;Jf{ , ":~r f ", -';' ~,"(~}'."' <' -';- ," ;'\, ~ . '. .... . ..: ,', -'." :'~';2(f11;u ' ''j,,\'. ;2'''':''O'-t:;O'' ' , ~(~",;~ ,C,' .~,;\,: " .~e;Ji~t.;~~f!J~~k Number of Sales 381 252 $133,300 $184,189 538 319 $133,000 $153,505 -29% Number of Foreclosures -27% Median Sales Price No change +20% Average Sales Price Represents activity from January 1 to October 1 of each year Other than foreclosures, data includes only valid sales Source: Proval database 8 /2011 Sales and ForeClosuresl N A 2011 Sales and Foreclosures . Foreclooures_2011 o Sales_2011 Source: Proval residential database 9 2012 Residential Reassessment Changes ~~ .....,~ ROANOI<E Real Estate Source: Proval residential database N A Created: '13 DEC 201'1 10 r~T:~ ~~~" f"" ',"'" I.~ -'-"'~-' - ", ,', . L' ',j;j,;,', -~'-fki~ ~;,._ -->kqJ~;"'~~.~:I~i~f ':b~[3~~c ~~"~ 'I:Vi:II;~V"1 C~>~\ZI ~~~ '-r~;:>rx\J;,J P:, I:: ;.;;A j,,'t~ ' ;:,~,'~';i:'';;c",:::,''., 'd: '"<,," > '" ,.;,' ';,;",:p ';"p: '''", "j ~"? ""'':''i>'~'"4'i: ,,;,)'/!; J'O'~ "~~'~' ,. '"," "'.',;;,. "."'i'",., ~.<;)'\,.(.' :,);' , '< .,' , ~~:c~,L_:i;~~.-.ti', :')\:-~:~ ~~. ~~_:~;:,~~~,.f';~~~>; ','''.' ~~,~,:-";,,,:~:,"'-~_~l,~~,>-"~ji;;~~;> ,':,:' "~~'~~~::"...~_,,"_:,.::r:~_;:_::: ,.._ _ ,.~ RTIES 11 ~-?<cQ1JJ;QmlJJ~(cJal~ales Summary L~~_~,~_~.J.~:..L:..~::t;t,,,,,--,_""":'~'..::..,....:..........':"b:..~...:,--~.':-..,-L-.:::"':'~.>-:;:,,":""~"~_ :;.,........R... _:___:i~_'..~~ ,.".. _,;.":,,.~.. "" .f, ,~ .,.YI;AR yti;::):' .;;,:,;> :~t,' ,~~( -,',:; i!"::;~''"' ,\',~<.. ~,l ' . . ' .. 'Ok Q;hij'n, 0., e/ .. :.. </ .... ,/f. '. ,. :'. ,; ,:~ <;: f....;';.... "".'.:; '....'~o' '0....9...'..';.- ,r;on":~ ,', ," .. -,- -, .. o' '~-i ,~: ':~~;t;:" ","",~:>"~, ': - .,' ~: <.'\ ,'i' ~";',.. 't, . "\" '; ~ . Volume of Sales 26 28 -7.10/0 29 -3.40k Using valid sales from Jan 1 to Oct 31 Source: Proval database 12 mercial 2012 co~ Reductions Industrial Lan ~~ ~ w.:lii~ ROANOI<f- Real Estate N A DEC 2011 Created: 16 I commercial database Source: Prova 13 2012-2013 Reassessment Summary "'."''',,' o Commercial Real Estate o Industrial land values along portions of Cleveland Ave, Shenandoah Ave, Tazewell Ave, and Roanoke Center for Industry and Technology were reduced o A minimal number of improvement values were increased or decreased as a result of field reviews/equalization based on discovery or uniformity and sector analysis G Residential Real Estate o Various reductions in most neighborhoods citywide, except: Grandin Court, Raleigh Court, Wasena, South Roanoke, Windsor Hills, Old Southwest, and Jefferson Hills o No residential increase except field inspections where appraisers obtained new information and updated our database o Reductions in condo units: The Glen, Glen Ivy, Starview, Southeby, and Windsor Place [] New Construction Projects o Kohls, American Tire Warehouse, Health Department relocation to Williamson Rd., Longhorn Steakhouse at Valley View, Popeye's Chicken on Melrose, Trane/ Newbern Warehouse, Dollar General, United Heath Care Renovations, and CVS on Plantation o New Rehabs - River House, Lofts at West Station, Lofts at Sixteen West and Fitness Center, Community High School, and Chemsolve renovations 14 " 'What does all this mean? o Majority of the City's residential neighborhoods declined this year especially in areas where foreclosures had a measurable impact on the valid sales. [j Portions of commercial industrial land decreased as a result of local trends. o Multi-Family properties remained stable. o 225 new apartment units were added to the Central Business District this year [] New construction activity remains stable from last year. @] Overall, aggregate sales ratios remain in line with State standards. 15 ~c ~. How Can I Appeal My Assessment? ./ A property owner can file an appeal directly with the Office of Real Estate Valuation. Appeals are due in our office by February 1st. ./ If a property owner does not agree with our appeal decision, they can file an appeal with the Board of Equalization. The Board is a three member citizen panel that is appointed by the Circuit Court each March 1 st. ./ If a property owner does not agree with the Board of Equalization's decision, they can then file suit in Circuit Court. 16 ~L!'t~Q~~2tions ? jr Susan S. Lower, SRA Director of Real Estate Valuation Suite 250 Noel C. Taylor Building 215 W. Church Ave. S.W. Roanoke, VA 24011 (540) 853-2771 rea lestate@roanokeva. 9.QY 17 APPENDIX ~ Timeline of Assessment Process ~ History of Projected Assessments G] History of the Appeals to REV and BOE g 2010 and 2011 Field Reviews ~ Tax Relief Programs \~ 18 Timeline of Assessment Process ;:(', ";~TdSf!2:2Z~is,.~'^', ~,;!;it :_';:' ~;~;i&;.L~~:~~2:1;L:-:":~11:~,~'.~=]c~';~E:;F=~'=:=:;1~~t~~~_:J~,~:L,,=::-_'?,",~,:;,-':.;."';.:~'_"',~:, ' ,.~ ,'- : . .. . Ejj January: Notices mailed and hearings begin for citizens to appeal [] February: Hearings end, mail decisions 8 March: Board of Equalization (BGE) begins EJ March: Begin re-assessment process and appraisers field reviewing property data, sales and building permits o April 5th: Second payment of tax bill due (previous assessment) o June 30!h: BGE complete [] July 1st: Begin new fiscal year (] October 5th: First payment of tax bill due (new January assessed value) D October to December: Appraiser team finalizing re- assessment Gl December: Post and certify the new assessment values [Jl December to January 1st: Proofing final values 19 " History of Roanoke's Assessment ~ c::Z',,=~ ,1JJ-=~[flp=~~(([?:ecrea se ) I" CALE~DA~,YEA~ /. ,',; ;:";~'~,,,.. .~:~AfI;' .,J~o,OF~,~~~SESSME~'r ".,,:,:~o J~9R,E..l\SE:F,~()M ,:. 1,,:"~'::,fqJ:~tP~R;C~N;i !:c:;~:\ 1.< ,:;,; )/, ,,' ,;:< ".J" ,,!r.I,CRE:ASE:(DE9.RE:A~,E, J. ';, ',<: '"N,EV\i.,:" ..,\:; I"~JNG~.EA~E(P.ECREASE:)>< I;'. ;>,';'~')';;;',:j'"",,,,,,, ,'< "".',, ;;,:"CONSTRUC'FION, ",:h ,,;", ",.,.,:,',i'I' I,'" ,c <,):;, f.H> , , ,;,'" '.~' ""')''1::., """",,' ',;:i.;; "i',;,';~.:" <';/' ,iJ:;';i'1~~; : 31 "::i\,';,i(,; ),~':,~:.~, ?': J;?" ,/:,(',;,,;', ::,'~'/,~;::;\: 2012 2013 -1.62 0.41 -1.22 2011 2012 -0.17 0.40 0.23 2010 2011 18 1 18 1.36 2009 2010 .68 1.08 1.76 2008 2009 3.04 1,50 4.54 2007 2008 5.23 1.07 6.30 2006 2007 7.88 0.82 8.70 2005 2006 7.32 1.03 8.35 2004 2005 5.98 1.23 7,21 2003 2004 5.85 1.86 7.71 2002 2003 3.22 2.06 5.28 2001 2002 3.48 1.88 5.36 2000 2001 2.81 1.63 4.44 .:. ARQJ1-aj$~~"~~~-~-, ~;,,:,,<".q";;--'''' .,'-': t", ;",27 - -~ " '::ff.~Q"_:~~;~-,~.:2':;:;;,~.44"-;~;\~~'t>::;c::,.";-'.\...~~,,,.y~L~~.,,:_,~>.,,,~-:.._... ":;;t,;, ::_.",,' :' '{'i\ >?~;",' ':'}!,"A~5J. ".~;::' ,':>" ,I ?"., . '"t'!"';; .::iR:'" ';!+ , "":1.'; , C:/' . ,t:,' , 't" ,'. ,;;:"ii'l. ;:};:..~. .;:: \' ;!'~:!!:",;{~,.,'. '~)( !~~ ~T-?f~"~!s~Plle~> ~~~!'J~~.' .~a~",!~;~,a","~7';",.~' '~~,~I.~,n.:.;,4"~';t'!f:~ :-::, ',,: ,:;:;>~ ,'::; ;"-;,-, ,<'~;"i~'",_:' >- ~-'" -', <; :'>~ y"5',;,},,:,r.;, ;~/!> ;10';;;"- ..,::~-: ~-'''. <t..: ~ '~,J.,,>_1~ :::','f .:'.','_ "":,: '''',. ';~Y :.'i;', ':>,"r>;;. - - ~~ ',7,,: ".J>;:;' Year 2011 2010 2009 2008 Parcel Count 74 72 87 230 .Ap1RElal~.~.~....'~~~,~d~()'~q,u~Ji3~!i.~h?~' .> ',::,i., '.;' :,"7'~': " " "..,;.., . ";,'" :',,' ,~>:~ ' "';", ,""'t. ~':~/"':' '$':" ',,~ ~\~,'i .~" ,;>< Year 2011 2010 2009 2008 Parcel Count 63 34 57 43 21 Field Review 2010 & 2011 ~~ ~~ .. ";Y~'-:;~~ ROANOKE REAL ESTATE " I: ~:;~ I 22 ,., '. f ~l~l:'f:!>,""Il)~'f:t/~lJy",.rlj,X"B elief Prog ra ms? :...:.,.""_..:J..,.:.._~J......)j-,_~,.Jt:"'_";;'~,~l__,"~...~."","-.-c-..;-,..",,...~~~~.,,__~..~:..__'-".o<.;;_,...,.-,-~,~__,.....",-__.,..;",~_..._,_,!,.....".,_.._'__ ".J..._ .~...:. .-...,.; ~"'-'" , ~ Elderly Tax Freeze [J Disability Tax Relief Program [j Rehabilitated Tax Abatement C] Land' Use Program o Solar Energy Abatement ~ Energy Efficient - Reduced Tax Rate ~ Veterans Tax Relief Program 23 & !i<' '4, ~) IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA The 3rd day of January, 2012. No. 39290-010312. A RESOLUTION amending the Reserve and Debt Management Policies for the City to conform to the Governmental Accounting Standards Board Statement No. 54. WHEREAS, on November 1, 2010, Council, by the adoption of resolution 39000- 110110 approved and adopted Reserve and Debt Management Policies for the City; and WHEREAS, Council desires to amend the Debt Management Policies of the City to conform with recent changes made by the Governmental Accounting Standards Board. THEREFORE, BE IT RESOLVED by the Council of the City of Roanoke that the Reserve and Debt Management Policies adopted by Council on November 1, 2010, are amended to reflect the recent changes made by the Governmental Accounting Standards Board, as attached to the Director of Finance's letter to Council of January 3,2012. ATTEST: ~Yrl.~ City Clerk CITY COUNCIL AGENDA REPORT To: Meeting: Subject: Honorable Mayor and Members of City Council January 3, 2012 Revisions to Financial Policies to Align with GASB Statement 54 - Fund Balance Reporting Background: The Governmental Accounting Standards Board (GASB) issued Statement No. 54 to standardize fund balance reporting. New categories were developed based on the level of restrictions placed upon fund balances. In the process to standardize the reporting, new fund balance classifications were devised and prior terminology retired to avoid confusion. As a result of the GASB changes, two specific areas in the City's financial policies are in need of revision to incorporate the new fund balance terminology. The Reserve and Debt Management Policies adopted on November 1, 2010, included the description of Undesignated General Fund Reserve. The Undesignated General Fund Reserve will be renamed to the Unassigned General Fund Balance Reserve to avoid any confusion with the prior fund balance reporting terminology. The new name aligns the reserve title with the GASB Statement No. 54 terminology. Staff recommends updating the policy to specifically define the fund balance category the City will use for financial reporting in the governmental funds. The Unassigned General Fund Reserve will be reported in the Unassigned category. The Economic and Community Development Reserve will be> reported in the Committed category. The Economic Downturn Reserve will be reported in the Assigned category. Please note the Economic Downturn Reserve has not been established as of this date due to the funding priorities of other higher priority reserves. And lastly, the Risk Management Reserve remains as the fund balance in the Risk Management Fund, an Internal Service Fund of the City, and does not require a financial category notation. The revisions above do not change the financial management policies of the City but simply conform the current policy to include language consistent with the GASB Statement No. 54. . The recommended Reserve and Debt Management Policies document is attached. Recommended Action: City Council adopt the accompanying resolution to amend the Reserve and Debt Management Policies, dated January 3, 2012, attached to this report. Mayor and Members of City Council January 3, 2012 Page 2 ANN~~~ Director of Finance Distribution: Council Appointed Officers 2 City of Roanoke, Virginia Reserve and Debt Management Policies ~~ ROANOKE Revised January 3. 2012 ..._-{ Deleted: November 1, 2010 Table of Contents Goals and Objectives........... ..... ........... .................... ........... ..... 2 Reserve Policies.................. ........................ ........................... 3 Debt Management Policies...... .................................................. 7 Glossary.. .. .. . . .. . . . . .. .. . . . . . . .. .. .. .. . .. . . .... . .. .. . . . . .. .. . . .. . . . ... .. .. . . . . . . .. . . . .13 ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE Goals and Objectives . These policies are designed to help protect the City's financial resources necessary to meet short-term and long-term operating and capital needs by: . Promoting sound financial management; . Protecting and maintaining the City's credit ratings; . Ensuring the legal and prudent use of the City's debt issuance authority; and . Guiding the City and its managers in policy and debt issuance decisions. While adherence to this policy is expected in applicable circumstances, the City understands that changes in the capital markets, City programs, or other unforeseen circumstances may from time to time produce situations that are not covered by this policy and will require modifications or exceptions to achieve the policy goals. In these cases, the City's management may act, provided specific authorization from the Director of Finance or City Council is obtained. Failure to comply in any manner with this policy shall not result in any liability on the part of the City to any party. These policies will be reviewed at least every two years by the Director of Finance. ~~ The City of Roanoke Reserve and Debt Mana~ement Policies ROANOKE 2 Reserve Policies Unassianed General Fund Reserve ....-{ Deleted: Undesianated . Reserve Floor-Roanoke will target an unreserved, ':,unassigned G~!':!~r?lLf\J.I].~____..-.-'-{ Deleted: Undesignated Reserve" equal to 10% of General Fund Expenditures. This level of reserves is intended to provide the City with sufficient working capital and margin of financial safety to address unforeseen, one-time expenditure emergencies or significant unforeseen declines in revenues in a specific fiscal year, for which there is no other current budgetary resource available, or other .&ategories QU~I]_~__~~!?lr!9_~_m__""-"{ Deleted: designations available to satisfy the funding needed. The Unassianed General Fund Reserve will be reported in the Unassianed cateaorv on the City's Governmental Funds Balance Sheet in the General Fund. . Reserve Drawdown-Drawdown of the JJnassianed ~_~_I]_~!(~LE!.m~LB-_E?~~ry.~___________..-,-'{ Deleted: Undesignated shall occur only by authorization of City Council. Funds may only be used for the purposes described above, which cannot be covered from contingencies or other sources. The Jdnassigned Q.~I]_~!?_I_ELJ_~~_B-_~_~~~~__rl)_?Y_r!Q!J?_~__LJ~~~LfQr_~?_I~!!~[I]_gm.'-----{ Deleted: Undesignated the annual budget due to recurring declines in revenue sources or recurring expenditure increases. . Reserve Replenishment-In the event the Unassigned Q.~I]_~_~?_IXLJ!!~LB-_~_~~rx~m_'-'-"-{ Deleted: Undesignated is used, it will be restored to its minimum level within three fiscal years. The Director of Finance will subm it a plan in writing to City Council that will restore the JJ. nassig ned G~ r!~ r?l! _~~_I]_~. _~~~_~!_y~ _!Q)_t~_!n !r.1}_rl) _LJ!n _! ~Y_~!_~J!b!I]__t~ !~_~_!!~9_~! _ ~~?_~~_'_ _ __ ..- _.- { Deleted: Undesignated Risk Manaaement Reserve The City will maintain a Risk Management Reserve to cover some of the risk exposure the City has due to its self-insurance program. The City is currently self-insured for Health Workers' compensation, General Liability, and Automobile claims. The Risk Manaaement Reserve will remain in the Risk Mana<;)ement Fund. an internal service fund of the City. as fund balance. . Reserve Floor-The minimum funding level for the Risk Management Reserve is: o 25% of the three year average of self-insured claims costs, o plus 10% of the three year average of fully insured premiums, o plus a $1 million catastrophic reserve. . Reserve Drawdown-Use of the Risk Management Reserve will be used to fund unanticipated risk management expenses. . Reserve Replenishment-In the event the Risk Management Reserve declines below its target level, it will be restored to its minimum within three fiscal years. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 3 The Director of Finance will submit a plan in writing to the City Council that will restore the Risk Management Reserve to its minimum level within three fiscal years. I . ......{ Deleted: .------Page Break------.] t________________________________________________________________________________________________________~_____________________________~ Economic Downturn Reserve ~Reserve Floor- In addition to the 10%Unassigned ~~~~r9-L~~.I]_~U~~~E?!.y~!n______~....-.. Roanoke will target an "Economic Downturn Reserve" to smooth its financial ....... operations in the event of an economic downturn. The Economic Downturn Reserve will be maintained in an amount up to 5% of the General Fund Expenditure budget for the current year. The Econom ic Downturn Reserve will be reported in the Assiqned cateqorv on the City's Governmental Funds Balance Sheet in the General Fund. . 't_____________________________________________________________________________________________________________________________--- o Reserve Drawdown- Drawdown of the Economic Downturn Reserve shall occur only by authorization of City Council. Drawdowns will be limited to less than one-half of the fund balance in any fiscal year. Drawdowns must be made in combination with spending cuts or other measures. The Econom ic Downturn Reserve may only be used in the event that revenues decline by more than 1.5% of the current year estimate. . Reserve Replenishment-In the event the Economic Downturn Reserve is used, it will be restored to its minimum level within three fiscal years. The Director of Finance will subm it a plan in writing to City Council that will restore the Economic Downturn Reserve.to its minimum level within three fiscal years. Economic and Community Development Reserve The following Economic and Community Development and Reserve Policy ("E&CD Reserve") is intended to demonstrate a commitment to financial planning for economic and community development projects which may provide future growth opportunities and expansion of the tax base in Roanoke. The E&CD Reserve will be maintained using the following guidelines: Fonnatted: Bullets and Numbering Deleted: Undesignated Deleted: The Economic Downturn Reserve will be held as a designated portion of the City's General Fund Balance . Reserve Floor-The E&CD Reserve will be maintained at or above a target level of $1.0 million. The E&CD Reserve will be . reported in the Committed cateqorv ____...-..- Deleted: a designation within on the City's Governmental Funds Balance Sheet in ~hE?J~~R~~~U~!.C?j~~!~f_':l_I}~~n.__-<:.. Deleted: . Reserve Drawdown-Use of the E&CD Reserve shall occur only by appropriation of City Council for economic or community development projects. Examples of qualifying uses include, but are not limited to, the purchase of property for economic development, economic development incentives, greenway development, and development of infrastructure to support other ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 4 Deleted: City's economic and/or community development projects. The E&CD Reserve may not be used for operating or recurring expenditures. . Reserve Growth and Replenishment-The E&CD Reserve will be maintained at a level at or above its target by allocating interest earnings of the Capital Projects Fund and proceeds from the sale of surplus general government real property. In the event the E&CD Reserve declines below the target level of $1.0 million, it will be restored to its minimum within three fiscal years. E&CD Reserve replenishment maybe accomplished by allowing E&CD Reserve growth without appropriation of the E&CD Reserve or by transferring additional funds to the E&CD Reserve. Reserve Fundina Plan With the exception of the Economic and Community Development Reserve, the reserve policies as outlined herein are higher reserve levels than the City currently maintains. In order to meet the various reserve levels, the City will add to its reserves using the funding sources described below and will fill each reserve according to the funding priorities, also described below. This funding method will continue until each reserve is fully funded. Funding Sources . The City will add at least $250,000 to $500,000 (based on funding availability) to the existing reserves, according to the funding priority described below. The City Manager and Director of Finance shall recommend a reserve funding level of at least $250,000 to $500,000 along with each annual budget submission. Additional funds may be directed toward the reserves based on year end surpluses. . Once General Fund estimated revenues for an upcoming budget year return to a +.....u{ Fonnatted: Left level equal to the City's FY2009 revenues, as adjusted for changes to the Consumer Price Index1 ("CPI") and any permanent tax rate increases relative to the FY2009 tax rate, the City will add an amount equal to.1~%..c?Uh~.r~Y.~.IJ.lJ~umm..-----1 Deleted: 0 growth to the reserves. For example, if revenue growth (as adjusted for changes in CPI and permanent tax increases) is 2%, then the City will add 0.2% of revenues to its reserves. Funding of the reserves in any given year will be limited to the greater of $500,000 or ,1~O(~_.c?r!~~.?J.~~X~Il.t,J.~..9~_()>>'!~.Ji.IJ..t.~~.~y.~.Il.L.m'---..-{ Deleted: . revenues return to their peak level as adjusted) and may be adjusted based on actual revenue growth during the fiscal year. By following this funding methodology, the City will increase its reserves during years of strong financial growth, with the ability to draw on the reserves during challenging years, in accordance with the parameters set forth in this policy. 1 For purposes of this calculation, the City will use the yearly average of the Consumer Price Index - Urban for the South region. ~s The City of Roanoke Reserve and Debt Management Policies ROANOKE 5 Funding Priorities 1. First, the City will fund the Unassigned G~!"!~r~Lf..t,J.Il.~..~~~.~~.\I~:__Ih~.g!!y"pJ~!"!~____..--'-'- Deleted: Undesignated to meet the 10% minimum Unassigned Q.~.Il.~F-?J.f~!"!9.~.~~~~~..~.?J~!"!Q~J?.Y___...._____.__.."- Deleted: Undesignated FY2016. 2. Second, after the JJnassigned G~!"!~r~LEt,J.IJ.~..~~~~0{~.l~Jl!!lyJl!D9~9,.!/:1.~..Qlty.>>,i!L_-.--'-{ Deleted: Undesignated fund the Risk Management Reserve. The City plans to meet the minimum Risk Management Reserve balance by FY2016. 3. Third, after the Unassianed_~~D~~~!.f:~Q~uR~~~.r:\I~.~!"!9.B!~~uM~D~9~1l:l.~Il.L..u.m___"/ Deleted: designat Reserves are fully funded, the City will fund the Economic Downturn Reserve. --..... Deleted: ed ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 6 Debt Management Policy Introduction One of the keys to sound financial management is the development of a debt policy. This need is recognized by bond rating agencies, and development of a debt policy is a recommended practice by the Government Finance Officers Association. A debt policy establishes the parameters for issuing debt and managing the debt portfolio. It provides guidance to the administration regarding purposes for which debt may be issued,types and amounts of permissible debt and method of sale that may be used. The following debt policy is intended to demonstrate a commitment to long-term financial planning. It will be used in conjunction with the Capital Improvement Programs for both the City and School Board. Adherence to this policy will help assure maintenance of the City's double-A credit ratings. Guidelines for Debt Issuance . The City will prepare and update annually a five-year Capital improvement Program (CIP) to be approved by City Council. The CIP will be developed with an analysis of the City's infrastructure and other capital needs, and the financial impacfof the debt service required to meet the recommended financing plan. The City will strive to fund at least 10% of the CIP projects' aggregate cost on a cash basis. . As part of the annual Capital Improvement Program, the Schools shall furnish the City a schedule of funding needs for any school projects for which the issuance of long-term debt is planned. . Each project proposed for financing through debt issuance will have an analysis performed for review of tax impact and future operating costs associated with the project and related debt issuance costs. . All proceeds from debt issuance for the City of Roanoke and the City of Roanoke School Board shall be appropriated by City Council. . Proceeds from the issuance of debt shall be monitored by the investment custodian with regard to arbitrage. Compliance with all applicable federal tax requirements shall be made. The City will coordinate with its investment managers with regard to expected project funds payout so as to maximize investment earnings in light of federal arbitrage requirements. . Long-term debt will be issued to purchase or construct capital improvements or equipment with a minimum expected life of five years. The City will not use long- term borrowing to finance annual operating needs. The term of any bond issue ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 7 will not exceed the useful life of the capital project /facility or equipment for which the borrowing is intended. . The City will attempt to avoid short-term debt to provide cash flow for annual operations. Debt issued for operating purposes will be limited to cases where there is reasonable certainty that a known source of revenue will be received in the current fiscal year sufficient to repay the debt or where there is a clear financial emergency. . The City will comply with al.l applicable U.S. Internal Revenue Service and U.S. Treasury arbitrage requirements for bonded indebtedness in order to preserve the tax-exempt status of such bonds. . . Bond issues should be planned to minimize the frequency of issuance, thereby ensuring the lowest possible costs of issuance. When determining the size of a bond issue, consideration should be given to the need for construction, debt service and capitalized interest funds. Construction fund draw schedules shall be prepared, and projection of conservative earning on unspent bond funds should be made in conjunction with planning ofthe City's Capital Improvement Program. . The decision to use bond proceeds to pay interest during construction for revenue-producing projects shall be made on a case by case basis and shall be based on an evaluation of the opportunity cost of funds and the availability of other sources of funds to pay interest costs. . General obligation bonds will be amortized on a level principal basis to the extent practical, and revenue bonds will be amortized on a level debt service basis to the extent practical considering the forecasted available pledged revenues. . The City shall not endorse the obligation of any entity other than the City of Roanoke or Roanoke School Board. However, the City may enter into contracts with other regional or local public entities with respect to public purpose projects, which provide for certain payments when project or entity revenues prove insufficient to cover debt service on obligation issued to finance such project(s). The City will enter into these type agreements only when there is long-term public and financial interest in the regional or local project. The obligation could be structured as Moral Obligation Bonds, or with an underlying support agreement or other contractual arrangement. These obligations do not affect the legal debt limit of the City and any payments are subject to annual appropriation. However, if such payments were made, the obligatio,ns would be considered tax- supported debt. . The City's preferred method of sale of bonds is via competitive sale to underwriters. If deemed advantageous, the City may sell bonds via a negotiated sale, private placement, or other method. Coordination will be made with the ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 8 City's financial advisor in arriving at a recommendation to issue bonds through a method other than competitive sale. Underwriter Selection . Senior Manager Selection-The City shall select a senior manager for any proposed negotiated sale. The selection criteria shall include, but not be limited to, the following: o Ability and experience in managing transactions similar to that contemplated by the City; o Prior knowledge and experience with the City; o Ability and willingness to risk capital and demonstration of such risk and capital availability; . o Quality and experience of personnel assigned to the City's engagement; o Financing plan; and o Underwriting fees. . Co-Manager Selection-Co-managers may be selected on the same basis as the senior manager. In addition to their qualifications, co-managers appointed to specific transactions will be a function of transaction size and the necessity to ensure maximum distribution of the City's bonds. . Underwriter's Counsel-In any negotiated sale of City debt in which legal counsel is required to represent the underwriter, the appointment will be made by the Senior Manager with final approval from the City. . Underwriter's Discount-The City will evaluate the proposed underwriter's discount against comparable issues in the market. If there are multiple underwriters in the transaction, the City will determine the allocation of underwriting liability and management fees, if any. The allocation of fees will be determined prior to the sale date; a cap on management fees, expenses and underwriter's counsel fee will be established and communicated to all parties by the City. The senior manager shall submit an itemized list of expenses charged to members of the underwriting group. Any additional expenses must be substantiated. . Evaluation of Underwriter Performance-In conjunction with its financial advisor, the City will evaluate each bond sale after completion to assess the following: costs of issuance including underwriters' compensation, pricing of the bonds in terms of the overall interest cost and on a maturity-by-maturity basis, and the distribution of bonds and sales credits. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 9 . Designation Policies-To encourage the pre-marketing efforts of each member of the underwriting team, orders for the City's bonds will be net designated, unless otherwise expressly stated. The City shall require the senior manager to: o Fairly allocate bonds to other managers and the selling group; o Comply with Municipal Securities Rulemaking Board (MSRB) regulations governing the priority of orders and allocations; and o Within 10 working days after the sale date, submit to the City a detail of orders, allocations and other relevant information pertaining to the City's sale. Limitations on level of Debt to be Issued and Outstandina Constitutional and Statutory Limitations: . Article VII, Section 10 of the Constitution of Virginia, the Public Finance Act and the City Charter established the City's Legal Debt Margin at 10% if the assessed. value of real estate within the City shown by the last preceding assessment for taxes. . The Public Finance Act and the City Charter also establish other limits as to the amounts and types of debt the City may issue. Self-Imposed Debt Targets: . Net tax-supported debt as a percentage of the total taxable assessed value in the City (including real, personal property, and public service corporations) will not exceed 4%. For all of the City's self-imposed debt targets, the City may exclude all or a portion of any bonds or leases that are self-supporting. · Net tax-supported general obligation debt service shall not exceed 10% of General Fund expenditures. . Net tax-supported debt will be structured in a manner such that not less than 60% of the aggregate outstanding tax-supported debt will be retired within ten years. Types of Debt Issuance . The City may issue general obligation debt for capital or other properly approved projects . The School Board may use the Virginia Public School Authority (VPSA), Qualified Zone Academy Bonds (QZAB), Qualified School Construction Bonds (QSCBs), or State Literary Fund loans to finance school capital projects. Such debt issued on behalf of the School Board constitutes general obligation debt of ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 10 the City. The City Manager and the Director of Finance shall approve any application to the Commonwealth of Virginia for such debt. City Council shall approve the issuance of the bonds as required by the Public Finance Act. The School Board shall approve such financings before requesting City Council approval. . The City may issue revenue bonds to fund proprietary activities such as water and water pollution control utilities, or for other capital projects that generate adequate revenues from user fees to support operations and debt service requirements. The bonds will include written legal covenants which require that revenue sources are adequate to fund annual operating expenses and annual debt service requirements. . Capital leases may be used to purchase buildings, equipment, furniture and fixtures. The term of any capital lease shall not exceed the useful life of the asset leased. Revenue bonds may be issued by the City or other entity that are secured by a City capital lease. . Short-term borrowing may be utilized for interim financing or for other purposes as described below. The City will determine and utilize the least costly method for short-term borrowing subject to the following policies: o Bond Anticipation Notes (BANs) may be issued for capital related cash purposes to reduce the debt service during the construction period of a project or to provide interim financing for a project. The BANs shall not mature more than 5 years from the date of issuance. o Lines of Credit shall be considered as an alternative to other short-term borrowing options. o Other Short-Term Debt may be used when such instruments provide an interest rate advantage or as interim financing. . Lease financing and master lease obligations, including lease revenue bonds, may be considered as alternative financing structures. Refundina of Debt The City will refund debt when it is in the best financial interest of the City to do so. . Debt Service Savings-When a refunding is undertaken to generate interest rate cost savings, the minimum aggregate present value savings will be 3% of the refunded bond principal amount. The present value savings will be net of all costs related to the financing. If present value savings is less than 3%, the City may consider the refunding efficiency as measured by option value. If the refunding efficiency of a refunding candidate exceeds 70% (on a maturity-by- maturity basis) and present value savings is less that 3%, the City may opt to increase the universe of refunded bonds. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 11 . Restructuring-Refundings for restructuring purposes will be limited to restructuring to alleviate debt service during difficult budgetary years, achieve cost savings, mitigate irregular debt service payments, release reserve funds or remove unduly restrictive bond covenants. . Term of Refunding Issues-The City will refund bonds within the term of the originally issued debt. However, the City may consider maturity extension, when necessary to achieve a desired outcome, provided that such extension is legally permissible. The City also may consider shortening the term of the originally issued debt to realize greater savings. The remaining useful life of the financed facility and the concept of inter-generational equity should guide this decision. . Escrow Structuring-The City shall utilize the least costly securities available in structuring refunding escrows. A certificate will be provided by ~ third party ag~nt stating that the securities were procured through an arms-length, competitive bid process (in the case of open market securities), and that the price paid for the securities was reasonable within Federal guidelines. Under no circumstances shall an underwriter, agent or financial advisor sell escrow securities to the City from its own account. . Arbitrage-The City shall take all necessary steps to optimize escrows and to avoid negative arbitrage in its refundings. Any resulting positive arbitrage will be rebated as necessary according to Federal guidelines. Investor Relations. Disclosure and Communication . The debt ratios outlined above will be computed annually and reported in the Comprehensive Annual Financial Report, along with a computation of net tax- supported debt per capita. . The City will maintain communication with bond rating agencies to keep them abreast of its financial condition by providing them the City's Comprehensive Annual Financial Report, Annual budget, and Capital Improvement Program. . The City will comply with all of its undertakings in accordance with Securities and Exchange Commission Rule 15c2-21. Debt Service Fund Balance · The fund balance of the Debt Service Fund shall be reserved for the future payment of !:lnnual principal and interest payments, which includes general obligation qonds of the City, including school debt. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 12 Glossary Advance Refunding. A refinancing transaction in which new (refunding) bonds are issued to repay (refund) outstanding bonds prior to the first call date. The proceeds of the refunding bonds are deposited in an escrow account, invested in government securities, and used to pay debt service (interest, principal and premium, if any) on the refunded bonds through the applicable call date. For accounting purposes, refunding obligations are not considered a part of an issuer's debt. Arbitrage. The difference between the interest paid on the tax-exempt securities and the interest earned by investing the security proceeds in higher-yielding taxable securities. IRS regulations govern arbitrage on the proceeds from issuance of municipal securities. Bond Anticipation Notes (BANs). Notes which are paid from the proceeds of the issuance of long-term bonds. Typically issued for capital projects. Call Provisions. The terms of the bond giving the issuer the right to redeem all or a portion of a bond prior to its stated date of maturity at a specific price, usually at or above par. Capitalized Interest. A portion of the proceeds of a bond issue which is set aside to pay interest on the same bond issue for a specific period of time. Interest is commonly capitalized for the construction period of the project. Capital Lease. A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital leases are common in certain types of financing transactions involving the use of revenue bonds as opposed to general obligation bonds. Competitive Sale. A sale/auction of securities by an issuer in which underwriters or syndicates of underwriters submit sealed bids to purchase the securities. Contrast to a negotiated sale. Continuing Disclosure. The principle that accurate and complete information material to the transaction which potential investors would be likely to consider material in making investment decisions with respect to the securities be made available on an ongoing basis. Debt. Any obligations of the City for the payment of money issued pursuant to the Public Finance Act of Virginia. Debt Service Reserve Fund. The fund in which moneys are placed which may be used to pay debt service if pledged revenues are insufficient to satisfy the debt service requirements. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 13 Designation Policies. OuUine how an investor's order is filled when a maturity is oversubscribed when there is an underwriting syndicate. The senior managing underwriter and issuer decide how the bonds will be allocated among the syndicate. There are three primary classifications of orders which form the designation policy: Group Net orders; Net Designated orders and Member orders. Escrow. A fund established to hold moneys pledged and to be used to pay debt service on an outstanding issue. Expenses. Compensates senior managers for out-of-pocket expenses including: - underwriter's counsel, DTC charges, travel, syndicate expenses, dealer fees, overtime expenses, communication expenses, computer time and postage. General Obligations. Bonds issued by the City secured by the City's pledge of its full faith and credit and unlimited taxing power. Intergenerational Equity. Equity or fairness principal that those that benefit from a capital improvement should pay for it. Legal Debt Margin. The amount of federal obligation bonds and certain other interest bearing obligations (other than revenue bonds) that the City may have outstanding expressed as a percentage of the assessed value of real estate in the City as shown on the last preceding assessment for taxes. Negotiated Sale. A method of sale in which the issuer chooses one underwriter to negotiate terms pursuant to which such underwriter will purchase and market the bonds. Option Value. Option valuation is a methodology for evaluating the efficiency of a refunding. Option valuation calculates the maximum theoretical value of refunding a bond, then expresses the current refunding savings as a percentage of the maximum theoretical savings. Pay-As-You-Go. An issuer elects to finance a project with existing cash flow as opposed to issuing debt obligations. Present Value. The current value of a future cash flow. Private Placement. The original placement of an issue with one or more investors as opposed to being publicly offered or sold. Rebate. A requirement imposed by Tax Reform Act of 1986 whereby the issuer of tax- exempt bonds must pay the IRS an amount equal to its profit earned from investment of tax-exempt bond proceeds at rates exceeding the tax-exempt borrowing rate. The tax- exempt borrowing rate (or "bond yield") is calculated pursuant to the IRS code together with all income earned on the accumulated profit pending payment. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 14 Refunding. A transaction in which the City refinances an outstanding issue by issuing new (refunding) bonds .and using the proceeds to immediately retire the old (refunded) bonds. Revenue Bonds. Bonds issued by the City secured by a specific revenue pledge of rates, rents or fees. Tax -Supported Debt. Debt that is expected to be repaid from the general fund tax revenues of the City. This includes general obligation bonds, appropriation-supported bonds, capital leases and in certain circumstances moral obligation bonds. For the purpose of this Debt Policy, net tax"supported debt includes general obligation debt for the City and School Board, certain bonded capital leases, and any moral obligation bonds for which the City has deposited funds to a debt service reserve fund as requested to replenish such reserve fund. Underwriter. A dealer that purchases new issues of municipal securities from the Issuer and resells them to investors. Underwriter's Discount. The difference between the price at which bonds are bought by the Underwriter from the Issuer and the price at which they are reoffered to investors. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 15 City of Roanoke, Virginia Reserve and Debt Management Policies ~;;. --"'. ~ ROANOKE Revised January 3, 2012 Table of Contents Goals and Objectives............................................................... 2 Reserve Policies..................................................................... 3 Debt Management Policies.............. . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . . . . . . . ... 7 Glossary............................................................................. ...13 ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 1 Goals and Objectives These policies are designed to help protect the City's financial resources necessary to meet short-term and long-term operating and capital needs by: . Promoting sound financial management; . Protecting and maintaining the City's credit ratings; . Ensuring the legal and prudent use of the City's debt issuance authority; and . Guiding the City and its managers in policy and debt issuance decisions. While adherence to this policy is expected in applicable circumstances, the City understands that changes in the capital markets, City programs, or other unforeseen circumstances may from time to time produce situations that are not covered by this policy and will require modifications or exceptions to achieve the policy goals. In these cases, the City's management may act,. provided specific authorization from the Director of Finance or City Council is obtained. Failure to comply in any manner with this policy shall not result in any liability on the part of the City to any party. These policies will be reviewed at least every two years by the Director of Finance. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 2 Reserve Policies Unassianed General Fund Reserve . Reserve Floor-Roanok"e will target an unreserved, "Unassigned General Fund Reserve" equal to 10% of General Fund Expenditures. This level of reserves is intended to provide the City with sufficient working capital and margin of financial safety to address unforeseen, one-time expenditure emergencies or significant unforeseen declines in revenues in a specific fiscal year, for which there is no other current budgetary resource available, or other categories of fund balance available to satisfy the funding needed. The Unassigned General Fund Reserve will be reported in the Unassigned category on the City's Governmental Funds Balance Sheet in the General Fund. . Reserve Drawdown-Drawdown of the Unassigned General Fund Reserve shall occur only by authorization of City Council. Funds may only be used for the purposes described above, which cannot be covered from contingencies or other sources. The Unassigned General Fund Reserve may not be used for balancing the annual budget due to recurring declines in revenue sources or recurring expenditure increases. . Reserve Replenishment-In the event the Unassigned General Fund Reserve is used, it will be restored to its minimum level within three fiscal years. The Director of Finance will submit a plan in writing to City Council that will restore the Unassigned General Fund Reserve to its minimum level within three fiscal years. Risk Manaaement Reserve The City will maintain a Risk Management Reserve to cover some of the risk exposure the City has due to its self-insurance program. The City is currently self-insured for Health Workers' compensation, General Liability, and Automobile claims. The Risk Management Reserve will remain in the Risk Management Fund, an internal service fund of the City, as fund balance. I, . Reserve Floor-The minimum funding level for the Risk Management Reserve is: o 25% of the three year average of self-insured claims costs, o plus 10% of the three year average of fully insured premiums, o plus a $1 million catastrophic reserve. . Reserve Drawdown-Use of the Risk Management Reserve will be used to fund unanticipated risk management expenses. . Reserve Replenishment-In the event the Risk Management Reserve declines below its target level, it will be restored to its minimum within three fiscal years. ~1i1 The City of Roanoke Reserve and Debt Management Policies ROANOKE 3 "fihe Director of Finance will submit a plan in writing to the City Council that will restore the Risk Management Reserve to its minimum level within three fiscal years. Economic Downturn Reserve . Reserve Floor- In addition to the 10% Unassigned General Fund Reserve, Roanoke will target an "Economic Downturn Reserve" to smooth its financial operations in the event of an economic downturn. The Economic Downturn Reserve will be maintained in an amount up to 5% of the General Fund Expenditure budget for the current year. The Economic Downturn Reserve will be reported in the Assigned category on the City's Governmental Funds Balance Sheet in the General Fund. . o Reserve Drawdown- Drawdown of the Economic Downturn Reserve shall occur only by authorization of City Council. Drawdowns will be limited to less than one-half of the fund balance in any fiscal year. Drawdowns must be made in combination with spending cuts or other measures. The Economic Downturn Reserve may only be used in the event that revenues decline by more than 1.5% of the current year estimate. . Reserve Replenishment-In the event the Economic Downturn Reserve is used, it will be restored to its minimum level within three fiscal years. The Director of Finance will submit a plan in writing to City Council that will restore the Economic Downturn Reserve t6 its minimum level within three fiscal years. Economic and Community Development Reserve The following Economic and Community Development and Reserve Policy ("E&CD Reserve") is intended to demonstrate a commitment to financial planning for economic and community development projects which may provide future growth opportunities and expansion of the tax base in RQanoke. The E&CD Reserve will be maintained using the following guidelines: · Reserve Floor-The E&CD Reserve will be maintained at or above a target level of $1.0 million. The E&CD Reserve will be reported in'the Committed category on the City's Governmental Funds Balance Sheet in the Capital Projects Fund. · Reserve Drawdown-Use of the E&CD Reserve shall occur only by appropriation of City Council for economic or community development projects. Examples of qualifying uses include, but are not limited to, the purchase of property for economic development, economic development incentives, greenway development, and development of infrastructure to support other ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 4 economic and/or community development projects. The E&CD Reserve may not be used for operating or recurring expenditures. . Reserve Growth and Replenishment-The E&CD Reserve will be maintained at a level at or above its target by allocating interest earnings of the Capital Projects Fund and proceeds from the sale of surplus general government real property. In the event the E&CD Reserve declines below the target level of $1.0 million, it will be restored to its minimum within three fiscal years. E&CD Reserve replenishment may be accomplished by allowing E&CD Reserve growth without appropriation of the E&CD Reserve or by transferring additional funds to the E&CD Reserve. Reserve Fundina Plan With the exception of the Economic and Community Development Reserve, the reserve policies as outlined herein are higher reserve levels than the City currently maintains. In order to meet the various reserve levels, the City will add to its reserves using the funding sources described below and will fill each reserve according to the funding priorities, also described below. This funding method will continue until each reserve is fully funded. Funding Sources . The City will add at least $250,000 to $500,000 (based on funding availability) to the existing reserves, according to the funding priority described below. The City Manager and Director of Finance shall recommend a reserve funding level of at least $250,000 to $500,000 along with each annual budget submission. Additional funds may be directed toward the reserves based on year end surpluses. . Once General Fund estimated revenues for an upcoming budget year return to a level equal to the City's FY2009 revenues, as adjusted for changes to the Consumer Price Index1 ("CPI") and any permanent tax rate increases relative to the FY2009 tax rate, the City will add an amount equal to 10% of the revenue growth to the ,reserves. For example, if revenue growth (as adjusted for changes in CPI and permanent tax increases) is 2%, then the City will add 0.2% of revenues to its reserves. Funding of the reserves in any given year will be limited to the greater of $500,000 or 10% of local revenue growth (in the event revenues return to their peak level as adjusted) and may be adjusted based on actual revenue growth during the fiscal year. By following this funding methodology, the City will increase its reserves during years of strong financial growth, with the ability to draw on the reserves during challenging years, in accordance with the parameters set forth in this policy. 1 For purposes of this calculation, the City will use the yearly average of the Consumer Price Index - Urban for the South region. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 5 Funding Priorities 1. First, the City will fund the Unassigned General Fund Reserve. The City plans to meet the 10% minimum Unassigned General Fund Reserve balance by FY2016. 2. Second, after the Unassigned General Fund Reserve is fully funded, the City will fund the Risk Management Reserve. The City plans to meet the minimum Risk Management Reserve balance by FY2016. 3. Third, after the Unassigned General Fund Reserve and Risk Management Reserves are fully funded, the City will fund the Economic Downturn Reserve. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 6 Debt Management Policy Introduction One of the keys to sound financial management is the development of a debt policy. This need is recognized by bond rating agencies, and development of a debt policy is a recommended practice by the Government Finance Officers Association. A debt policy establishes the parameters for issuing debt and managing the debt portfolio. It provides guidance to the administration regarding purposes for which debt may be issued, types and amounts of permissible debt and method of sale that may be used. The following debt policy is intended to demonstrate a commitment to long-term financial planning. It will be used in conjunction with the Capital Improvement Programs for both the City and School Board. Adherence to this policy will help assure maintenance of the City's double-A credit ratings. Guidelines for Debt Issuance . The City will prepare and update annually a five-year Capital improvement Program (CIP) to be approved by City Council. The CIP will be developed with an analysis of the City's infrastructure and other capital needs, and the financial impact of the debt service required to meet the recommended financing plan. The City will strive to fund at least 10% of the CI P projects' aggregate cost on a cash basis. . As part of the annual Capital Improvement Program, the Schools shall furnish the City a schedule of funding needs for any school projects for which the issuance of long-term debt is planned. . Each project proposed for financing through debt issuance will have an analysis performed for review of tax impact and future operating costs associated with the project and related debt issuance costs. . All proceeds from debt issuance for the City of Roanoke and the City of Roanoke School Board shall be appropriated by City Council. . Proceeds from the issuance of debt shall be monitored by the investment custodian with regard to arbitrage. Compliance with all applicable federal tax requirements shall be made. The City will coordinate with its investment managers with regard to expected project funds payout so as to maximize investment earnings in light of federal arbitrage requirements. . Long-term debt will be issued to purchase or construct capital improvements or equipment with a minimum expected life of five years. The City will not use long- term borr.owing to finance annual operating needs. The term of any bond issue ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 7 will not exceed the useful life. of the capital project /facility or equipment for which the borrowing is intended. . The City will attempt to avoid short-term debt to provide cash flow for annual operations. Debt issued for operating purposes will be limited to cases where there is reasonable certainty that a known source of revenue will be received in the current fiscal year sufficient to repay the debt or where there is a clear financial emergency. . The City will comply with all applicable U.S. Internal Revenue Service and U.S. Treasury arbitrage requirements for bonded indebtedness in order to preserve the tax-exempt status of such bonds. . . Bond issues should be planned to minimize the frequency of issuance, thereby ensuring the lowest possible costs of issuance. When determining the size of a bond issue, consideration should be given to the need for construction, debt service and capitalized interest funds. Construction fund draw schedules shall be prepared, and projection of conservative earning on unspent bond funds should be made in conjunction with planning of the City's Capital Improvement Program. . The decision to use bond proceeds to pay interest during construction for revenue-producing projects shall be made on a case by case basis and shall be based on an evaluation of the opportunity cost of funds and the availability of other sources of funds to pay interest costs. . General obligation bonds will be amortized on a level principal basis to the extent practical, and revenue bonds will be amortized on a level debt service basis to the extent practical considering the forecasted available pledged revenues. . The City shall not endorse the obligation of any entity other than the City of Roanoke or Roanoke School Board. However, the City may enter into contracts with other regional or local public entities with respect to public purpose projects, which provide for certain payments when project or entity rever:lUes prove insufficient to cover debt service on obligation issued to finance such project(s). The City will enter into these type agreements only when there is long-term public and financial interest in the regional or local project. The obligation could be structured as Moral Obligation Bonds, or with an underlying support agreement or other contractual arrangement. These obligations do not affect the legal debt limit of the City and any payments are subject to annual appropriation. However, if such payments were made, the obligations would be considered tax- supported debt. · The City's preferred method of sale of bonds is via competitive sale to underwriters. If deemed advantageous, the City may sell bonds via a negotiated sale, private placement, or other method. Coordination will be made with the ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 8 City's financial advisor in arriving at a recommendation to issue bonds through a method other than competitive sale. Underwriter Selection . Senior Manager Selection-The City shall select a senior manager for any proposed negotiated sale. The selection criteria shall include, but not be limited to, the following: o Ability and experience in managing transactions similar to that contemplated by the City; o Prior knowledge and experience with the City; o Ability and willingness to risk capital and demonstration of such risk and capital availability; o Quality and experience of personnel assigned to the' City's engagement; o Financing plan; and o Underwriting fees. . Co-Manager Selection-Co-managers may be selected on the same basis as the senior manager. In addition to their qualifications, co-managers appointed to specific transactions will be a function of transaction size and the necessity to ensure maximum distribution of the City's bonds. . Underwriter's Counsel-In any negotiated sale of City debt in which legal counsel is required to represent the underwriter, the appointment will be made by the Senior Manager with final approval from the City. . Underwriter's Discount-The City will evaluate the proposed underwriter's discount against comparable issues in the market. If there are multiple underwriters in the transaction, the City will determine the allocation of underwriting liability and management fees, if any. The allocation of fees will be determined prior to the sale date; a cap on management fees, expenses and underwriter's counsel fee will be established and communicated to all parties by the City. The senior manager shall submit an itemized list of expenses charged to members of the underwriting group. Any additional expenses must be substantiated. . Evaluation of Underwriter Performance-In conjunction with its financial advisor, the City will evaluate each bond sale after completion to assess the following: costs of issuance including underwriters' compensation, pricing of the bonds in terms of the overall interest cost and on a maturity-by-maturity basis, and the distribution of bonds and sales credits. ~. The City of Roanoke Reserve and Debt Management Policies ROANOKE 9 . Designation Policies-To encourage the pre-marketing efforts of each member of the underwriting team, orders for the City's bonds will be net designated, unless otherwise expressly stated. The City shall require the senior manager to: o Fairly allocate bonds to other managers and the selling group; o Comply with Municipal Securities Rulemaking Board (MSRB) regulations governing the priority of orders and allocations; and o Within 10 working days after the sale date, submit to the City a detail of orders, allocations and other relevant information pertaining to the City's sale. Limitations on level of Debt to be Issued and Outstandina Constitutional and Statutory Limitations: . Article VII, Section 10 of the Constitution of Virginia, the Public Finance Act and the City Charter established the City's Legal Debt Margin at 10% if the assessed value of real estate within the City shown by the last preceding assessment for taxes. . The Public Finance Act and the City Charter also establish other limits as to the amounts and types of debt the City may issue. Self-Imposed Debt Targets: . Net tax-supported debt as a percentage of the total taxable assessed value in the City (including real, personal property, and public service corporations) will not exceed 4%. For all of the City's self-imposed debt targets, the City may exclude all or a portion of any bonds or leases that are self-supporting. · Net tax-supported general obligation debt service shall not exceed 10% of General Fund expenditures. · Net tax-supported debt will be structured in a manner such that not less than 60% of the aggregate outstanding tax-supported debt will be retired within ten years. Tvpes of Debt Issuance . The City may issue general obligation debt for capital or other properly approved projects . The School Board may use the Virginia Public School Authority (VPSA), Qualified Zone Academy Bonds (QZAB), Qualified School Construction Bonds (QSCBs), or State Literary Fund loans to finance school capital projects. Such debt issued on behalf of the School Board constitutes general obligation debt of ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 10 the City. The City Manager and the Director of Finance shall approve any application to the Commonwealth of Virginia for such debt. City Council shall approve the issuance of the bonds as required by the Public Finance Act. The School Board shall approve such financings before requesting City Council approval. . The City may issue revenue bonds to fund proprietary activities such as water and water pollution control utilities, or for other capital projects that generate adequate revenues from user fees to support operations and debt service requirements. The bonds will include written legal covenants which require that revenue sources are adequate to fund annual operating expenses and annual debt service requirements. . Capital leases may be used to purchase buildings, equipment, furniture and fixtures. The term of any capital lease shall not exceed the useful life of the asset leased. Revenue bonds may be issued by the City or other entity that are secured by a City capital lease. . Short-term borrowing may be utilized for interim financing or for other purposes as described below. The City will determine and utilize the least costly method for short-term borrowing subject to the following policies: o Bond Anticipation Notes (BANs) may be issued for capital related cash purposes to reduce the debt service during the construction period of a project or to provide interim financing for a project. The BANs shall not mature more than 5 years from the date of issuance. o Lines of Credit shall be considered as an alternative to other short-term borrowing options. o Other Short-Term Debt may be used when such instruments provide an interest rate advantage or as interim financing. . Lease financing and master lease obligations, including lease revenue bonds, may be considered as alternative financing structures. Refundina of Debt The City will refund debt when it is in the best financial interest of the City to do so. . Debt Service Savings-When a refunding is undertaken to generate interest rate cost savings, the minimum aggregate present value savings will be 3% of . the refunded bond principal amount. The present value savings will be net of all costs related to the financing. If present value savings is less than 3%, the City may consider the refunding efficiency as measured by option value. If the refunding efficiency of a refunding candidate exceeds 70% (on a maturity-by- maturity basis) and present value savings is less that 3%, the City may opt to increase the universe of refunded bonds. ~- ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 11 . Restructuring-Refundings for restructuring purposes will be limited to restructuring to alleviate debt service during difficult budgetary years, achieve cost savings, mitigate irregular debt service payments, release reserve funds or remove unduly restrictive bond covenants. . Term of Refunding Issues-The City will refund bonds within the term of the originally issued debt. However,'the City may consider maturity extension, when necessary to achieve a desired outcome, provided that such extension is legally permissible. The City also may consider shortening the term of the originally issued debt to realize greater savings. The remaining useful life of the financed facility and the concept of inter-generational equity should guide this decision. . Escrow Structuring-The City shall utilize the least costly securities available in structuring refunding escrows. A certificate will be provided by a third party agent stating that the securities were procured through an arms-length, competitive bid process (in the case of open market securities), and that the price paid for the securities was reasonable within Federal guidelines. Under no circumstances shall an underwriter, agent or financial advisor sell escrow securities to the City from its own account. . Arbitrage-The City shall take all necessary steps to optimize escrows and to avoid negative arbitrage in its refundings. Any resulting positive arbitrage will be rebated as necessary according to Federal guidelines. . Investor Relations, Disclosure and Communication . The debt ratios outlined above will be computed annually and reported in the Comprehensive Annual Financial Report, along with a computation of net tax- supported debt per capita. . The City will maintain communication with bond rating agencies to keep them abreast of its financial condition by providing them the City's Comprehensive Annual Financial Report, Annual budget, and Capital Improvement Program. · The City will comply with all of its undertakings in accordance with Securities and Exchange Commission Rule 15c2-21. Debt Service Fund Balance · The fund balance of the Debt Service Fund shall be reserved for the future payment of annual principal and interest payments, which includes general obligation bonds of the City, including school debt. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 12 Glossary Advance Refunding. A refinancing transaction in which new (refunding) bonds are issued to repay (refund) outstanding bonds prior to the first call date. The proceeds of the refunding bonds are deposited in an escrow account, invested in government securities, and used to pay debt service (interest, principal and premium, if any) on the refunded bonds through the applicable call date. For accounting purposes, refunding obligations are not considered a part of an issuer's debt. Arbitrage. The difference between the interest paid on the tax-exempt securities and the interest earned by investing the security proceeds in higher-yielding taxable securities. IRS regulations govern arbitrage on the proceeds from issuance of municipal securities. Bond Anticipation Notes (BANs). Notes which are paid from the proceeds of the issuance of long-term bonds. Typically issued for capital projects. . Call Provisions. The terms of the bond giving the issuer the right to redeem all or a portion of a bond prior to its stated date of maturity at a specific price, usually at or above par. Capitalized Interest. A portion of the proceeds of a bond issue which is set aside to pay interest on the same bond issue for a specific period of time. Interest is commonly capitalized for the construction period of the project. Capital Lease. A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital leases are common in certain types offinancing transactions involving the use of revenue bonds as opposed to general obligation bonds. Competitive Sale. A sale/auction of securities by an issuer in which underwriters or syndicates of underwriters submit sealed bids to purchase the securities. Contrast to a negotiated sale. Continuing Disclosure. The principle that accurate and complete information material to the transaction which potential investors would be likely to consider material in making investment decisions with respect to the securities be made available on an ongoing basjs. Debt. Any obligations of the City for the payment of money issued pursuant to the Public Finance Act of Virginia. Debt Service Reserve Fund. The fund in which moneys are placed which may be used to pay debt service if pledged revenues are insufficient to satisfy the debt service requirements. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 13 Designation Policies. Outline how an investor's order is filled when a maturity is oversubscribed when there is an underwriting syndicate. The senior managing underwriter and issuer decide how the bonds will be allocated among the syndicate. There are three primary classifications of orders which form the designation policy: Group Net orders; Net Designated orders and Member orders. Escrow. A fund established to hold moneys pledged and to be used to pay debt service on an outstanding issue. Expenses. Compensates senior managers for out-of-pocket expenses including: underwriter's counsel, DTC charges, travel, syndicate expenses, dealer fees, overtime expenses, communication expenses, computer time and postage. General O~ligations. Bonds issued by the City secured by the City's pledge of its full faith and credit and unlimited taxing power. Intergenerational Equity. Equity or fairness principal that those that benefit from a capital improvement should pay for it. Legal Debt Margin. The amount of federal obligation bonds and certain other interest bearing obligations (other than revenue bonds) that the City may have outstanding expressed as a percentage of the assessed value of real estate in the City as shown on the last preceding assessment for taxes. Negotiated Sale. A method of sale in which the issuer chooses one underwriter to negotiate terms pursuant to which such underwriter will purchase and market the bonds. Option Value. Option valuation is a methodology for evaluating the efficiency of a refunding. Option valuation calculates the maximum theoretical value of refunding a bond, then expresses the current refunding savings as a percentage of the maximum theoretical savings. Pay-As-You-Go. An issuer elects to finance a project with existing cash flow as opposed to issuing debt obligations. Present Value. The current value of a future cash flow. Private Placement. The original placement of an issue with one or more investors as opposed to being publicly offered or sold. Rebate. A requirement imposed by Tax Reform Act of 1986 whereby the issuer of tax- exempt bonds must pay the IRS an amount equal to its profit earned from investment of tax-exempt bond proceeds at rates exceeding the tax-exempt borrowing rate. The tax- exempt borrowing rate (or "bond yield") is calculated pursuant to the IRS code together with all income earned on the accumulated profit pending payment. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 14 Refunding. A transaction in which the City refinances an outstanding issue by issuing new (refunding) bonds and using the proceeds to immediately retire th~ old (refunded) bonds. Revenue Bonds. Bonds issued by the City secured by a specific revenue pledge of rates, rents or fees. Tax -Supported Debt. Debt that is expected to be repaid from the general fund tax revenues of the City. This includes general obligation bonds, appropriation-supported bonds, capital leases and in certain circumstances moral obligation bonds. For the purpose of this Debt Policy, net tax-supported debt includes general obligation debt for the City and School Board, certain bonded capital leases, and any moral obligation bonds for which the City has deposited funds to a debt service reserve fund as requested to replenish such reserve fund. Underwriter. A dealer that purchases new issues of municipal securities from the Issuer and resells them to investors. Underwriter's Discount. The difference between the price at which bonds are bought by the Underwriter from the Issuer and the price at which they are reoffered to investors. ~~ The City of Roanoke Reserve and Debt Management Policies ROANOKE 15 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, 2012 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 five months ended November 30. . The current year revenue budget for FY12 represents a 2.1 % increase from the adopted budget of FY11. Primary areas with year-over-year budget increases included General Property Taxes (Personal Property), Local Taxes (Sales and Meals Taxes) and Intergovernmental Services (Foster Care). General Fund revenues through November FY12 increased 0.3% or $273,000 from last year as presented in the accompanying financial statement. This overall growth is mainly due to increased local tax revenues and charges for services. The current year over year lag in growth of 0.3% compared to the FY12 projected growth of 2.1 % is related to the growth in significant taxes such as Personal Property, BPOL and Bank Stock which will be collected in March through,May and, to a lesser extent, the timing of receipt of reimbursements. Considering these factors, it is anticipated that the FY12 projected growth will be achieved. Significant year over year variances will be explained in further detail in this report. The current expenditures for FY12 represent a 6.0% increase from the prior year as of November. The current year expenditures are running ahead of FY11 primarily related to increases in Public Safety, Public Works, Health and Welfare and Debt Service. Increases in Police and Fire personnel and overtime, street paving costs and the timing of an encumbrance for the health department in the current year were the main drivers of these increases. Also contributing to the increase were higher debt service payments as some 2010 series and refunding bonds initial payments began in the current year. The expenditure budget for FY12 was 2.4% higher than FY11. The gap between the 6.0% year-over year increase compared to the budgeted increase is related primarily to timing of expenditures, with the exception of Police and Fire personnel costs, which will have a diminishing effect as the year progresses. The City continues to manage to budget and is expected to make the necessary expenditure reductions to recover these exceptional Honorable Mayor and Members of Council January 3, 2012 Page 2 personnel costs and remain within budget for the year. These, along with other variances, are described in further detail in the expenditure section of the narrative. Revenues: Commentaries on significant revenue variances are discussed as follows: General Property Taxes decreased by 0.1 % or $42,000. Delinquent tax collections were higher in FY11 due to several unusually large collections. Overall, Real Estate Tax revenues for FY12 are projected to remain stable. Local Tax revenues increased by 2.6% or $479,000 compared to the same period in FY11. Sales tax revenues year to date increased by 2.5%, strong growth despite the impact of the Walmart relocation to Roanoke County. The Transient Occupancy and the Food and Beverage taxes performed well with growth of 5.6% and 6.4%, respectively, as a result of improved travel into the City and citizens and visitors continuing to dine out. Cigarette taxes, which increased by 13.9% or $133,000, and to a lesser extent, recordation taxes, up by 26%, also contributed to the increase. Partially offsetting the increase was a 10.4% reduction of $197,000 in the Telecommunications Tax caused by a reduction of household land lines. Fines and Forfeitures revenues decreased by 21.5% as compared to FY11 as shown in the accompanying financial statement. Effective FY12, Parking Ticket revenues, including the collection fee, were moved to the Parking Fund. Adjusting for this change, revenues in this category increased 0.6% or $2,700. Revenue from the Use of Money and Property declined by 60.5% compared to the same period in FY11 , due to the loss in rental income from the Commonwealth Building which is now privately owned. Adjusted for this $115,000 change, revenues decreased 12.2% as a result of lower interest earnings. Charges for Services increased 16.7% or $391,000 related to an increase in emergency medical service (EMS) billings, which were delayed in FY11. This will continue to impact FY12 revenues throughout the year. Also contributing to this variance is an increase in the number of federal prisoners housed in the City Jail. This trend is expected to continue throughout FY12. Miscellaneous Revenues declined 48.6% or $178,000 as a result of a decrease in tax sale proceeds and in' payment in lieu of tax by non-profit organizations granted exemption from the real estate tax. The process and timeline from sale to the receipt of proceeds varies significantly based on the final approvals by the court of the sales terms. Tax sales are typically held twice a year, and the first sale in FY12 was held on November 7. Honorable Mayor and Members of Council January 3, 2012 Page 3 Expenditures: The fiscal year 2012 General Fund expenditure .budget totals $260.1 million and includes funding of approximately $1.4 million to cover contracts and purchase orders made during fiscal year 2011 but not paid by the end of that year. The current expenditure budget is 2.4% higher than FY11. General Fund expenditures and encumbrances through November were $114.7 million. Compared to the prior year, expenditures increased 6.0% or approximately $6.5 million. Significant categorical variances are discussed as follows: Public Works increased 12.6% or $1.3 million primarily related to an increase in Street Paving costs. Paving expenditures increased $ 595,000 compared FY11 due to an _ increase in the number street miles to be paved in FY12. Also contributing to the variance were increases in Building Maintenance and Streets and Traffic. Building Maintenance increased for expenditures related to the Municipal Building and expenditures related to a new flooring system in the pedestrian walkway downtown. Streets and Traffic increased due to higher expenditures for concrete, sidewalks and curb maintenance. Transfers to Debt Service Fund decreased by 13.4% or $1.6 million compared to FY11. This variance was due to a change in the handling of school debt under the new school funding policy which resulted in a $3.1 million decrease. The school debt transfer decrease was offset byan increase in the school funding transfer. The total reduction in the debt service transfer was partially offset by payments of $1.5 million which began FY12 for 201 OC, 20100 and 201 OE series bonds which were issued in August 2010. Transfers to School Fund increased by 12.4% or $3.5 million. Effective with FY12, the School funding formula changed. The funding under the formula is higher, but the City no longer pays any debt service on behalf of Roanoke Schools. The School Board pays debt service using funds provided through the formula. This change in handling of debt service payments did not, in-and-of-itself, increase overall funding available to schools. However, Roanoke Schools will receive more net funding from the City in FY12 as a result of local tax growth. This was an increase of approximately 2%. Nondepartmental expenditures decreased 13.3% or $186,000. This decrease was primarily related to a transfer to the Capital Projects Fund in FY11 for $425,000 for the Aviation Drive and Towne Square Project. Additional funding for this project was required to address storm drain issues as well as land acquisition. Additionally, there was a reduction in transfers to the Grant Fund which can fluctuate from year to year based on grant activity requiring a local match. Partially offsetting these decreases was an increase in transfers to the Greater Roanoke Transit Company (GRTC) and Miscellaneous expense. The GRTC transfer increased 40.6% when compared to FY11. City Council approved a higher GRTC subsidy in FY12, resulting from higher fuel and medical insurance costs, in order to continue peak hours of service. One-half of the Honorable Mayor and Members of Council January 3, 2012 Page 4 FY12 budgeted subsidy has been provided as of this reporting period. Miscellaneous expenses increased related to Xerox service contract charges and the timing of an allocation of these costs to other departments. Civic Facilities Fund In November, the Civic Center held 20 events with 19,190 attendees. This was 2 events more, but 2,893 attendees less than in November 2010. November 2011 results were one event and 1,328 attendees less than budgeted. Event highlights for November included sold-out performances by the Roanoke Symphony and Mannheim Steamroller, two Broadway shows, and the "Stocked Market" Christmas Bazaar. For FY12 year-to- date, there have been 91 events with 54,901 attendees. This was a decrease of 5.2% or 5 less events, and a decrease of 36.5% or 31,548 less attendees for the same period in FY11. The programming at the Civic Center covers a wide variety of entertainment events which causes comparisons between years to vary significantly. The FY12 year- to-date Operating Loss for the Civic Center was $1,001,000, a decline of 10.8% or $97,000, from FY11. Revenues declined by $886,000, and expenses declined by $789,000. The year-to-date Change in Net Assets for FY12 was a decrease of $1,196,000, compared to an FY11 decrease of $1,165,000, a decline of 2.7%or $31,000. The Civic Center Fund financial performance was consistent year to year despite the different mix of programming events and lower attendance in the current year. December programming is filled with national acts and is projected to do well. The winter season programming line-up is viewed as strong and should keep the Civic Center on track financially for the year. Parking Fund The City's Parking Fund operates seven garages and five surface lots with a total FY12 budget of just under $3.2 million. 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 a General Fund subsidy and generates sufficient working capital to fund facility improvements and repairs. The November FY12 year-to-date operating revenues increased 21.5% or $248,000 compared to FY11. Parking facility revenues increased about 6.2% or $71,000, with the remaining revenue increase due to the inclusion of $177,000 in on-street parking ticket fines and fees. In previous fiscal years, these revenues were reported in'the General Fund. A revitalized Market Garage accounted for $59,000 of the $71,000 facility revenue increase, while the net of the other twelve facilities accounted for the remaining $12,000 revenue increase. Market Garage has a strong demand for short Honorable Mayor and Members of Council January 3, 2012 Page 5 term parking and a waiting list for long term spaces. Gainsboro Garage and Higher Education Center Lot continue to benefit from the temporary relocation of Poff Building offices and residential parking demand. The Tower Garage revenue decline continues, but should not worsen, as it was the fall of 2010 when Meridium moved to their Williamson Road location. Center in the Square ~arage continues to experience declines from the ongoing building renovation. On the expense side, spending levels for FY12 are up 185.7%, or $358,000, compared to FY11. This is due to $56,000 of on-street parking administrative expense which was reported in the General Fund in prior years. Also, in FY11 , Lancor was four months in arrears receiving payment for their management fees. In FY12, they are current. These two items account for approximately $348,000 of the additional FY12 operating expense. The remaining $10,000 is the result of increased Risk Management assessments and fluctuations in utilities and maintenance projects from FY11 to FY12. The Parking Fund's net assets declined 32% primarily related to the timing of the payments of the Lancor management fees which were not paid up to date until December in FY 11. Adjusting for these fees of approximately $73,000 per month, the 'Fund's net assets actually increased approximately.$183,000 due to the inclusion of on-street parking. . City of Roanoke Pension Plan The Pension Trust Fund experienced a total investment loss of 4.8% for the fiscal year- to-date through November 2011, due to losses in the international equity, domestic equity, and convertible bond categories of investments. Investment performance for this period fell below the Policy Portfolio benchmark performance of (3.1 %), due to underperformance in the convertible bond and domestic equity investment allocations. For the five month period ending November 30, 2011, Plan Net Assets decreased $23.8 million. This was a result of $4.7 million in employer contributions offset by $16.4 million in net investment loss and $12.1 million in benefit payments and Plan administrative expenses. Benefits paid to Participants increased 2.2% due to higher retirement allowances earned by more recent retirees, while Administrative expenses declined due to the timing of expenditures. Closing In closing, the City continues to view the economywith caution largely a result of the volatility of the stock market and global concerns in financial markets. Unemployment continues at a heightened rate with inflation in check although the City showed a decline of 0.3% in unemployment for the month of October. The Federal Reserve continues its policy to hold interest rates at all-time lows and predicts this to continue Honorable Mayor and Members of Council January 3, 2012 Page 6 through 2012. Concerns of a double-dip recession persist, and uncertainty seems to be the prevailing theme of financial markets. Locally, City taxes remain on a path of fairly strong growth thus far in FY12. Sales tax shows continued growth, and the City continues to benefit from consumer spending on dining through the meals tax. However, the real estate market remains depressed with deteriorating assessed values. The current month financial results indicate revenues were performing well with slight growth compared with last year at this point. Expenditures, while up year to date, are expected to remain within budget. Please contact me with any questions you have on these financial statements. Sincerely, &!J SRows~ Ann H. Shawver Director of Finance Attachments c: Christopher P. Morrill, City Manager Timothy R. Spencer, Acting City Attorney Drew Harmon, Municipal Auditor Stephanie M. Moon, City Clerk Sherman M. Stovall, Assistant City Manager R. Brian Townsend, Assistant City Manager Amelia C. Merchant, Director of Management and Budget Deborah J. Moses, Parking Facilities Manager Robyn L. Schon, 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, 2011 STATEMENT OF REVENUE (UNAUDITED) Current Revenue Revenue Budget Revenue Source Budget Variance General Property Taxes $ 103,575,000 $ (62,195,894) Other Local Taxes 74,365,000 (55,785,805) Permits, Fees and Licenses 1,057,000 (702,779) Fines and Forfeitures 1,171,000 (676,327) Revenue from Use of Money and Property 172,000 (89,602) Intergovernmental 67,722,000 (50,332,620) Charges for Services 7,345,000 (4,619,671) Internal Services 2,731,000 (2,034,985) Transfers From Other Funds Miscellaneous Revenue 559,000 (370,219) Total $ 258,697,000 $ (176,807,902) Actual July 1 - November 30 2011 - 2012 $ 41,379,106 18,579,195 354,221 494,673 82,398 17,389,380 2,725,329 696,015 - 188781 $ 81,889,098 Actual July 1 - November 30 2010 - 2011 $ 41,420,682 18,100,109 371,056 630,233 208,389 17,449,323 2,334,859 724,084 10,565 366,954 $ 81,616,254 STATEMENT OF EXPENDITURES AND ENCUMBRANCES (UNAUDITED) Current Expenditure Unencumbered Expenditures Budget Balance General Government $ 12,903,807 $ 7,207,711 Judicial Administration 7,914,970 4,806,522 Public Safety 58,255,625 30,620,964 Public Works 25,016,130 13,054,115 Health and Welfare 40,821,350 25,009,454 Parks, Recreation and Cultural 9,311,452 4,922,127 Community Development 5,912,679 3,362,901 Transfer to Debt Service Fund 14,191,207 3,880,971 Transfer to School Fund 76,770,914 44,762,175 Nondepartmental 8,977,942 7,762,311 Total $ 260,076,076 $ 145,389,251 Actual July 1 - November 30 2011 - 2012 $ 5,696,096 3,108,448 27,634,661 11,962,015 15,811,896 4,389,325 2,549,778 10,310,236 32,008,739 1215,631 $ 114,686,825 1 Actual July 1 - November 30 2010 - 2011 $ 5,634,100 2,893,934 25,925,062 10,626,588 14,393,728 4,370,914 2,536,120 11,899,748 28,485,609 1,402,070 $ 108,167,873 Percent of Budget Received 40.0% 25.0% 33.5% 42.2% 47.9% 25.7% 37.1% 25.5% 0.0% 33.8% 31.7% Percent of Budget Obligated 44.1% 39.3% 474% 47.8% 38.7% 47.1% 43.1% 72.7% 41.7% 13.5% 44.1% FY12 vs FY11 Variance (0.1%) 26% . (4.5%) (21.5%) (60.5%) (0.3%) 16.7% (3.9%) (100.0%) (48.6%) 0.3% FY12 vs FY11 Variance 1.1% 74% 6.6% ,12.6% 9.9% 0.4% 0.5% (134%) 124% (13.3%) 6.0% CITY OF ROANOKE, VIRGINIA CIVIC FACILITIES FUND COMPARATIVE STATEMENT OF REVENUES AND EXPENSES FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2011 (UNAUDITED) FY 2012 FY 2011 Operating Revenues Rentals $ 971,717 $ 1,198,987 Event Expenses 406,183 944,018 Advertising 81,087 66,391 Admissions Tax 108,930 188,798 Facility Surcharge/Ticket Rebate 120,697 161,327 Commissions 16,849 Ancillary 28,372 39,441 Miscellaneous 58,512 45,597 Total Operating Revenues 1,775,498 2,661,408 Operatinq Expenses Personal Services 509,713 502,292 Operating Expenses 1,728,388 2,543,285 Management Fees 147,500 138,685 Depreciation 391,025 381,065 Total Operating Expenses 2,776,626 3,565,327 Operating Loss (1,001,128) (903,919) Nonoperating Revenues/(Expenses) Investment Income 23,518 22,873 Interest Expense (243,785) (242,049) Net Nonoperating Expenses (220,267) (219,176) Loss Before Transfers and Contributions, (1,221,395) (1,123,095) Transfers and Contributions Transfer from Capital Projects Fund 25,000 Transfer to Debt Service Fund (42,025) Net Transfers and Contributions 25,000 (42,025) Change in Net Assets $ (1,196,395) $ (1,165,120) 2 (1) On Street Parking activities transferred from the General Fund to the Parking Fund effective July 1, 2011. Activities include revenue collection and enforcement expenses. (2) In FY12, Lancor management fees are current but were four months in arrears in FY11. 3 ~.. CITY OF ROANOKE, VIRGINIA CITY TREASURER'S OFFICE GENERAL STATEMENT OF ACCOUNTABILITY FOR THE MONTH ENDED NOVEMBER 30, 2011 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, 2011. BALANCE AT BALANCE AT OCT 31,2011 RECEIPTS DISBURSEMENTS NOV 30, 2011 CONSOLIDATED FUNDS $63,884,420.92 $15,327,056.25 $25,919,547.85 $53,291,929.32 BALANCE AT NOV 30,2010 $61,820,494.28 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 ENDING NOVEMBER 30,2011. THAT SAID FOREGOING: CASH CASH IN HAND CASH IN WELLS FARGO BANK CASH IN HOMETOWN BANK CASH IN VALLEY BANK INVESTMENTS: 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 . $11,466.84 1,289,760.27 100.00 2,717.68 7,746,278.60 4,280,372.55 29,054,855.60 6,000,000.00 92,807.82 4,813,569.96 $53,291,929.32 DECEMBER 16, 2011 ^~ 4 CITY OF ROANOKE PENSION PLAN STATEMENT OF CHANGES IN PLAN NET ASSETS FOR THE FIVE MONTHS ENDED NOVEMBER 30, 2011 (UNAUDITED) FY 2012 FY 2011 Additions: Employer Contributions $ 4,707,072 $ 3,459,989 Investment Income Net Appreciation/(Depreciation) in Fair Value of Investments (17,744,536) 33,972,011 Interest and Dividend Income 1,546,806 1,333,629 Total Investment Gain/(Loss) (16,197,730) 35,305,640 Less Investment Expense 180,551 161,320 Net Investment Gain/(Loss) (16,378,281) 35,144,320 Total Additions/(Deductions) $ (11,671,209) $ 38,604,309 Deductions Benefits Paid to Participants Administrative Expenses Total Deductions Net lncrease/(Decrease) $ 12,122,188 $ 11,866,922 5,554 13,915 12,127,742 11,880,837 (23,798,951 ) 26,723,472 Net Assets Held in Trust for Pension Benefits: Fund Balance July 1 Fund Balance November 30 330,416,109 $ 306,617,158 280,476,609 $ 307,200,081 5 Assets, Cash Investments, at Fair Value Accounts Receivable Due from Other Funds Total Assets Liabilities and Net Assets Liabilities: Due to Other Funds Accounts Payable Total Liabilities CITY OF ROANOKE PENSION PLAN STATEMENT OF PLAN NET ASSETS NOVEMBER 30, 2011 (UNAUDITED) Net Assets Held in Trust For Pension Benefits FY 2012 $ 1,842,622 307,203,757 477 $ 309,046,856 $ 2,429,588 110 2,429,698 $ 306,617,158 FY 2011 $ - (1) 311,223,601 28,238 954 $ 311,252,793 $ 4,052,349 (1) 363 4,052,712 $ 307,200,081 (1) A negative cash balance of $1 ,678,360 in FY 2011 is reported as Due to Other Funds. Cash balances fluctuate based on the timing of transfers from Investments and is not reflective of a change in cash availability. 6 . . 7.b.3. '" City of Roanoke Financial Report Five Months Ended November 30, 2011 FY12 General Fund Overview · FY12 adopted budget 2.1 % over FY11 adopted. · Revenues YTD increased 0.30/0 in FY12 compared to FY11 primarily in areas of local taxes and charges for services. The current year performance lag compared to budget relates to significant taxes such as Personal Property, BPOl, and Bank Stock which will be collected March through May and the timing of reimbursements. Considering these factors, General Fund revenues are on track to achieve budget. · Other local taxes increased 2.60/0 led by the Food & Beverage tax and Sales tax. · Expenditures YTD increased 60/0 compared to FY11 in the areas of Public Safety (Police and Fire personnel costs), Public Works (street paving costs) and Health and Welfare (health services contract). The majority of these increases are related to timing with the exception of Police and Fire personnel costs. With use of contingencies to cover exceptional costs and careful management of expenses, expenditures are expected to remain within budget for the year. 2 7 6 fA 5 g 4 .- == 3 :E 2 1 o Sales Tax Growth Strongest in Several Years FY12 Revenue Estimate $18.5 M 4 Months Ended 10/31 I- Prior YTD Actual 0 YTD Budget ~YTD Actual I Revenue is 2.50/0 higher than last year despite Walmart's relocation to the Cou,nty. Nationally, the retail trend is up and growth is expected to continue as the holiday shopping season progresses. 3 Meals Tax Leads Local Tax Growth' lI) r::: .2 4 ::!: FY12 Revenue Estimate $16.5 M 6 5 3 2 4 months Ended 10/31 Revenue increased 6.40/0 year over year and is 30/0 higher than FY 12 budget. General economic improvement and increased delinquent collections related to payment arrangements continue to contribute to the variance. . Prior YTD o YTD Bu dget III YTD Actual 4 Lodging Tax Exceeding Budget and Prior Year Transient Occupancy Tax Revenue Estimate $2.9 M 2 ~ 1.5 o -- - -- :E 1 0.5 . Prior YTD o YTD Budget . YTD Actual 5 months Ended 11/30 Lodging tax revenue increased 5.6% compared to FY11 and improved 2.50/0 compared to budget as a result of improved travel activity. 5 Cigarette Tax Significantly Improve Cigarette Tax Revenue Estimate $2.393 M 1.25 tn 1 c o .- - - .- :E 0.75 0.5 . Prior YTD D YTD Budget . YTD Actual 5 Mo Ended 11/30 Cigarette tax revenue has increased 13.90/0 since FY11 and is 90/0 over budget. Revenue trend continues to increase. 6 Funding From -the Commonwealth 26010 of Budget Budgeted revenues up $1.3 M or 2010 from FY11 Revenue FY12 Nov YTD SOci?1 .l" Services . - . . . Other Categorical . $ 1,288,000 $ 1,059,000 ,I $ 229,000 II 21.7% I 16.2% I~I - .. - .-,. -. *1 !; 2,709,000 2,671,000 . 38,000 1.4% 31.4% · ~ . 8,502,00011 . 9,111,000 II( 609,000) II (6~7%)I._... _26'~o/~I_~J 4,891,000 4,609,000' 282,000 6.1%. 25,6% 11__; , \ " _~ I - ' - i 11 '\ FY11 Nov YTD I $ Change FY12 0/0 Change FY120/0 Collected t Non- . categ~ri?al Shared · Non-Categorical increase related to Recordation and Rental Car taxes expected to continue outpacing current year revenue budget · Social Services decrease related to reduction in Foster Care reimbursements 7 Other Local Revenues All Other Revenues Comprise 5010 Budget Charges 'for ,services 2,335,000 '. . ,~~~i17'~~~0Y]l;S4,~~o) .1[.......i.33,~r:JI.. .,.1 630,000 ,i ( 135,000) . (21,5%) . 42.2%.___ .' 47,9% [___.j 37,1% ""t'- o . _ _ 72.!fiGlOO ( 28;.000)(:i9~)T." ~. 25,$%Jr_1 ,. . 'L!J 378,000' (189,000) (50,0%). 33,8% . ..-. $ Change , FY12 0/0 Change FY12 0/0 Collected Revenue FY12 Nov YTD FY11 Nov YTD [ 0.... .. . .~.. .. . .82;0001 2,7,?5,OOO 208,000 ( 1 26,000) (60.5%)' .' 390,000. 16.70/0 . /~96;?091 189~000 Miscellaneous . . Internal Services expected to be on target for FY12 due to Employee Health Services annual billing Miscellaneous decline related to decreased tax sales proceeds and payments in 8 lieu of tax by non-profit organizations granted exemption from real estate tax . Personnel (Salary/Benefit) Lapse Performing Ahead of Target $40 $30 tn c: ~ $20 - -- ~ $10 $0 Target Actua I Fiscal Year savings currently projected at $900,000 9 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Public Safety Overtime and Fire/EMS Part-Time Above Target . Target Actual Expenses $90,300 above target Fire/EMS Power Unit expenses included which will be covered through salary lapse 10 $1,000 $750 tn -g $500 co tn ::s $250 o .J: I- $0 Workers' Compensation Expenses Above Target Target Actual Expenses $265,200 above target 11 Comprehensive Services Act Expenses Below Target $3.5 $3.0 t/) $2.5 5$2.0 =$1.5 =$1.0 :E $0.5 $0.0 FY 2011 Actual FY 2012 Actual Target November year-ta-date expenses are $72,300 belaw target. Year-to-date target = $3,028,540 12 Residential Juvenile Detention Expenses Below Target $600 $500 In $400 -g $300 ~ $200 In $100 5 $0 .t: ~ Target Actual Expenses $217,850 below target 13 $1,000 tn $750 -g $500 m $250 g $0 .J: ~ Solid Waste Tipping Fees Below Target. Target Actual Expenses $73,300 below target 14 (/) $1,000 -g $750 m $500 ~ $250 o $0 .t: I- Motor Fuel Expenses Below Target Target Actual Expenses $40,300 below target 15 Civic Facilities Fund Comparative Statement of Revenues and Expenses For the Five Months Ending November 30, 2011 (Unaudited) FY 2012 FY 2011 Variance Total Operating Revenues $ 1,775,498 $ 2,661,408 (33.0%) Total Operating Expenses 2,776,626 3,565,327 (22.0%) Operating Loss (1,001,128) (903,919) (11.0%) Net Nonoperating Expenses (220,267) (219,176) (1.0%) Loss Before Transfers and Contributions (1,221,395) (1,123,095) (9.0%) Net Transfers and Contributions 25,000 (42,025) 160.0% Change in Net Assets $ (1,196,395) $ (1,165,120) (3.0%) . 91 events FY12 YTO which is a decrease of 5 events over one year ago November 2011 had 1 event and 1,328 attendees less than budgeted November events included the Roanoke Symphony,-Mannheim Steamroller, two Broadway shows and the Stocked Market Christmas Bazaar Lower operating expenses, but even lower operating revenues contributed to an operating loss deterioration of 10.8010 or $97,000 16 . . . Parking Fund Comparative Statement of Revenues and Expenses For the Five Months Ending November 30, 2011 (Unaudited) FY 2012 FY 2011 Variance Total Operating Revenues $ 1,400,842 $ 1,153,179 21% Total Operating Expenses 892,425 537,172 66% Operating Income 508,417 616,007 (17% ) Net Nonoperating Expenses (275,691) (274,406) 0% Change in Net Assets $ 232,726 $ 341,601 (32%) . Operating Revenues increased $177 K due to transfer of parking enforcement to Parking Fund in FY12 Parking Fund operating expenses increased $355 K and includes parking enforcement costs previously charged to the General Fund In FY12, Lancor management fees are current but were four months in arrears in FY11 Adjusting for these items, expenses increased slightly year to year . . . 17 Pension Plan Trust Roanoke Performance Period Pension Plan Policy Fiscal YTO (4.8%) (3.1 %) One Year 5.6% 6.5% Three Years 13.2% 11.5% Five Years 2.4% 1.7% 400 350 300 250 200 150 100 Market Value Assets (Millions) . Low (2/28/09) . 6/30/08 D 6/30/09 11/ 6/30/10 .6/30/11 D 10/31/11 .11/30/11 IjI High (10/31/07) Asset Allocation 11/30/11 ~~-~~ -~ ...~~ ~..~ . us Equities ~ Cash Equiv ij] Real Estate o Balanced iii Convertibles . International Equities II] US Fixed Income o International Emerging Equities Pension Plan assumed rate of return is 7.75% 18 Unemployment Trends 10.00/0 9.00/0 8.00/0 7.00/0 6.0% 5.0% 4.0% 3.0% - Roanoke VA us . Apr 11 . May 11 . Jun 11 . Jul 11 . Aug 11 .Sep 11 D Oct 11 Roanoke unemployment is below the national average but higher than the VA average. Roanoke MSA rate has . declined to 6.20/0 as of October. 19 City Performance Stable Through November · Revenue growth of 0.30/0 is below target due to the timing of collection of significant taxes with projected growth and timing of reimbursements · Local taxes with strength include sales, food, lodging, cigarette and recordation taxes · Expenditures are expected to remain within budget for the year but are currently outpacing budget YTD due to timing and increased public safety personnel costs. · Uncertainty in global financial markets, continued unemployment strains and federal budget challenges continue. .." .." 20 ~ IN THE COUNCIL OF THE CITY OF ROANOKE, VIRGINIA, The 3rd day of January, 2012. NO. 39291-010312. A RESOLUTION amending Resolution No. 39150-070511 adopted July 5, 2011, which established a meeting schedule for City Council for the Fiscal Year commencing July 1, 2011, and terminating June 30, 2012. WHEREAS, Council wishes to begin televising and recording the 9:00 a.m. session of the regular meeting on the first Monday in each month and is not able to televise and record the meeting in the EOC conference room; WHEREAS, Council wishes to conduct its 9:00 a.m. sessions in the Council Chambers, Room 450, ofthe Municipal Building; and WHEREAS, the remainder of Resolution No. 39150-070511 shall remain in full force and effect. THEREFORE, BE IT RESOLVED by the Council of the City of Roanoke as follows: 1. The 9:00 a.m. session of the regular meeting on the first Monday in each month shall be held in Council Chambers, Room 450, of the Municipal Building, unless otherwise provided by resolution of CounciL City Council may prescribe a meeting place other than that established by this resolution by adoption of a resolution establishing a meeting place. City Council shall cause a copy of such resolution to be posted adjacent to the door of the Council Chambers and inserted in a newspaper having general circulation in the City at least seven days prior to the date ofthe meeting at such amended place. K:\MEAStlRES\YEARLY MEAStlRES\AMENDED COUNCXL MEETXNG SCHEDULE 2011-2012 '1'0 CHANGE LOCATION.DOC 2. . This Resolution shall have no application to special meetings of City Council called pursuant to S 10 of the City Charter. ATTEST: K: \MEASURES\ YEARLY MEASURES\AMENDED COUNcrL MEETING SCHEDULE 2011-2012 TO CHANGE LOCATrON. OOC · }n. ~ City Clerk Miscellaneous - City Council - 12/20/2011 THOMAS J. GERDY (3){ .845 .1111 < FAX 434.845.0078 ~..~..~, 1~, General Contractor 1022 Commerce Street Suite 2A Lynchburg, VA 24504 License # 2701 021255A December 16,2011 REceIVED lEe 2 0 2011 MAYOR'S OFFICE Mayor David Bowers, City Manager Morrill, and City Council 215 Church Ave SW Room 452 Roanoke, VA 24011-1594 Dear Mayor Bowers, City Manager Morrill, and members of council, As elected officials of the city of Roanoke, I understand that a great deal of your contact with the public involves challenges, complaints, and problems. You can all relax because I don't have any challenges, complaints, or problems that I need you to handle. This is a letter of thanks and congratulations. I am the general contractor from Lynchburg who handled the "blitz style" renovations of Shakers Restraurant at Valley View Mall. Gutting and renovating Shakers in 9 days was quite a challenge. For it to work everyone involved has to be on board and flexible. I always tell subcontractors and vendors that have never worked on a project like this that you have to be so flexible that you can touch your left elbow with your left hand. From the very early stages of planning this project, I was extremely impressed by the entire planning and building inspection department. Every step along the way I found people who were not only extremely competent, but also wonderfully pleasant to deal with. I need to specifically mention and thank a few of the people that I had direct contact with. Valerie Staten, Steven Swain, and Don Richardson were always very helpful and pleasent. Jeff Shawver made the plan review and approval process painless. Out in the field, AI Crespo understood the complex nature of the project and made every effort to work with us and grinned while he did so. . The bottom line is that I was very impressed from start to finish by the way everyone in planning and inspections handled their jobs. I have always preached that inspections, planning, and the trades people are in this thing together. These city employees fully understand that concept. I again thank all involved for helping us succede at a fairly challenging task. Please pass my thanks on to those involved and my congratulations Jor creating a business friendly and cooperative work environment. Respectt~o)J ThO~~erdY Report from Moody's Analytics referenced by Council Member Rosen on 1/3/2012. RELATIVE EMPLOYMENT PERFORMANCE (1996=100) . . EMPLOYMENT GROWTH RANK ." . . . . - .' , RELATIV.E.....~OSTS ..... . :; I '. I . . ..... I ;,' I Best=l. Worst=392 U.S.;100"/, VITALI -, Eai U.S.;l()(Jo" 'Best=l Worst---384 LIFE CYCLE PHASE Mature 2004 2005 2006 2007 2008 2009 2010 INDICATORS 2011 2012 2013 2014 2015 125 120 115 110 105 100 95 Data Buffet" MSA code: MROA ..... U.S. 96979899000102030405060708091011F12F13F14F15F ..... ROA 13.7 14.2 14.4 14.6 14.7 14.4 14.7 Gross metro product (C$B) 15.0 15.6 16.1 16.5 16.9 -1.7 3.7 1.7 1.4 0.3 -1.6 1.8 % change 1.9 3.7 3.5 2.8 2.2 156.9 159.2 162.4 163.3 162.2 155.6 154.3 Total employment (000) 154.8 157.4 160.5 164.7 167.7 -0.5 1.5 2.0 0.5 -0.6 -4.1 -0.9 % change 0.3 1.7 1.9 2.7 1.8 3.8 3.5 3.1 3.1 4.0 7.3 7.4 Unemployment rate 6.4 5.7 5.4 4.6 4.2 5.6 3.9 6.0 7.1 3.8 -0.8 0.7 Personal income growth 2.8 4.2 5.8 6.6 5.1 293.7 296.2 299.6 302.7 305.5 307.7 308.8 Population (000) 310.0 311.5 313.0 314.6 316.2 1,577 1,410 1,189 981 774 447 404 Single-family permits 527 817 1,107 1,330 1,263 181 194 39 25 84 2 32 Multifamily permits 65 128 136 132 116 141.7 148.0 153.2 151.6 149.3 143.1 140.1 Existing-home price ($ths) 139.1 139.1 142.4 152.8 160.7 1,862 1,933 2,063 2,000 1,162 871 953 Mortgage originations ($mil) 727 872 1,060 1,288 1,570 1.6 2.6 3.5 2.6 2.4 1.8 0.8 Net migration (000) 0.9 1.2 1.3 1.3 1.3 2,204 2,650 888 1,036 1,272 1,574 1,350 Personal bankruptcies 1,247 1,217 1,334 1,433 1,239 STRENGTHS & WEAKNESSES STRENGTHS . Diverse employment base. . Excellent transportation infrastructure. . Low business and living costs. WEAKNESSES . Aging population, as young, educated residents leave the area. . Exposure to secularly declining durable goods manufacturing. . Few growth drivers. CURRENT EMPLOYMENT TRENDS JUNE 2011 % change yr ago, 3-mo MA Total Construction -3.4 Manufacturing Trade Trans/Utilities Information Financial Activities Prof & Business Svcs. Edu & Health Svcs. Leisure & Hospitality -2.8 Other Services Government UPSIDE . A stronger than anticipated rebound in the housing market spurs demand for locally produced furniture. . Metro area expands as a healthcare hub. DOWNSIDE . House price declines continue longer than expected. . ROA's auto parts suppliers do not benefit as expected from rebounding sales. Recent Performance. Roanoke's recovery re- mains fragile. Labor market data are mixed, with the unemployment rate dropping and household employment rising, but establishment employ- ment remains below its year-ago level. The unem- ployment rate is above the state average, but sig- nificantly below the u.s. rare. Consumer finances are healthy, as house price declines have been far smaller than average and credit quality is much bet- ter than average. Nevertheless, the weak national performance is weighing on the local economy. City performance. Recent improvement in the Roanoke City economy will help the metro area's short-term prospects. The municipality added a significant number of jobs only twice in the past 12 years. But activity is starting to improve-three new construction projects are now under way. The Market building and Center in the Square are un- dergoing major renovations and Roanoke Gas is replacing piping downtown. Increased business formation adds to the posi- tive outlook. City records show that 21 businesses opened rhere in the first quarter, compared with 12 in rhe first quarter oflast year and 15 in 2009. City finances are also recovering. No layoffs are planned for rhe just-started fiscal year, in sharp contrast with staff reductions that totaled 10% over the last thee years. While city revenues are up more than 2%, workers will go a fourth year without pay increases, although a onetime bonus is possible. Manufacturing. Manufacturing gains will help push ROA's short-rerm recovery. The metro area has an above-average exposure to manufacturing, which was a negative for the economy through much of the last decade. However, manufacturing hit its low in April 2009 and has since added about 1,100 jobs, representing 7% growth. By contrast, manufacturing employment nationally did not stop falling until the end of 2009, and job growth ANALYSIS since the ttough has been only about 2%. Demand for products manufactured in ROA is rising as the national and international economies expand. One example is the lone steel mill in the metro area, the Roanoke Bar Division of Steel Dynamics. The re- cently modernized plant operated at 90% capacity in rhe first quarter, up from 75% a year earlier and 60% in the first three months of 2009. A major customer base for the plant is commercial construc- tion, in which the recovery has been weak so far. Household credit. Better household balance sheets will also help push the recovery. Credit conditions in ROA are on average better than in the state or nation. Deleveraging has moved at the same pace as the state, although total credit bal- ances seem to be closer to leveling off in recent months. This is plausible, as default rates remain below the state and national averages. ROA had a very small housing cycle, which meant its credit cycle was muted, leaving fewer consumers with credit problems. This better situation has until re- cently been offset by the lack of job growth. The sluggish labor market reduced income and spend- ing growth. As a result, retail employment is grow- ing near the national pace, rather than exceeding it as the state is doing, or lagging, as the weak job growth would suggest. The Roanoke economy is recovering. However, even after recovery is complete, the metro area will remain a modest underperformer. Slow pop- ulation growth constrains the outlook. Help will come from ROA's modest success in diversifying away &om manufacturing. The metro area will capitalize on its growing role as a medical and retail hub for southern Virginia, with its medi- cal services industry benefiting &om changing demographics. Scott Hoyt July 2011 MOODY'S ANAL YTICS I Precis U.S. Metro I South / July 2011 f,,', , < "E1vfeD!e;vMEKft&:fINoll.isTRy:!i ~r,', :;,l':"I;'!1iT~-" " MIGRATION FLOWS ,q ..., ,;:} _ . ......,_f =~"";t;~ =;&,,.. ""~:t '" ~" ,,_ {""= ~:t>. '" ~ , it,.,,;' , * *',,~ ~ '" ~ , '" coO , _" ~_ '" TOP EMPLOYERS Carilion Health System Wells Fargo & Company General Electric Company Lewis-Gale Medical Center lIT-Electro-Optical Products Division James A. Haley Veterans Hospital Allstate Insurance Company Norfolk Southern Corporation Manpower, Inc. Goodwill Industries Wa~Mart Stores, Inc. Roanoke Memorial Community Hospital Courtland Health Care Center Yokohama Tire Corporation MW Manufacturing Medical Facilities of America, Inc. The Branch Group Advance Auto Parts Blue Cross and Blue Shield Association Rowe Manufacturing Inc. INDUSTRIAL DIVERSITY Most Diverse (U.S,) 1,00 9,724 1,835 1,500 1,498 1,467 1,460 1,400 1,396 1,225 1,200 > 1000 > 1000 > 1000 1,000 987 950 936 900 900 900 0.80 0.76 0.60 0.40 0.20 0.00 Least Diverse EMPLOYMENT VOLATILITY Due to U,S. fluctuations Relative to U.S. 100% ~ 80% Sources: Roanoke County Economic Development, 2010. Roanoke Regional Chamber of Commerce & Virginia Industry Directory, 2009 60% 'iJ(!@ 'iJ(iXi) 40% PUBLIC Federal 4,076 20% State 3,236 Local 14,303 0% o Not due to U.S. 0 Due to U.S. o ROA o U.s. 2010 COMPARATIVE EMPLOYMENT AND INCOME Sector % of Total Employment Aver~ge Annual Earnings ROA VA U,S. ROA VA U.S. Mining 0.1% 0.2% 0.5% nd $77 347 $91 ,842 Construction 5.1% 5.0% 4.3% nd $48478 $50,268 Manufacturing 10.5% 6.4% 8.9% $67 763 $64 568 $72,640 Durable 68.1% 57.5% 61.3% nd $65814 $73,745 Nondurable 319% 42.5% 38.7% nd $62 893 $70876 Transportation/Uti Iities 5.6% 3.1% 3.6% nd $57 958 $60 284 Wholesale Trade 4.9% 3.0% 4.2% nd $75,050 $72,785 Retail Trade 11.7% 11.0% 11.1% $25,736 $28.481 $29,664 Information 1.3% 2.1% 2.1% $56.522 $90,933 $89,270 Financial Activities 5.0% 4.9% 5.9% $35,020 $45,207 $44,809 Prof. and Bus. Services 13.1% 17.9% 12.8% $45,511 $74,779 $59,659 Educ. and Health Services 15.5% 12.6% 15.1% nd $48,173 $49,003 Leisure and Hosp. Services 8.6% 9.3% 10.0% $16,666 $19,963 $22.683 Other Services 4.5% 5.1% 4.1% $28,318 $38,473 $32,385 Government 14.0% 19.4% 17.3% $59,885 $78,060 $65,178 Sources: Percent of total employment - Moody's Analytics & BLS, 2010; Average annual earnings - BEA, 2008 INTO ROANOKE, VA NUMBER OF MIGRANTS 1,068 6361 204 2031 157 801 79 651 54 461 9,717 Lxnchburg, VA rBlacksburg, VA Virginia Beach, VA rRichmOnd, VA Washington, DC rGreenSboro, NC Danville, VA ICharlotte, NC Tam[Ja, FL I Winston , NC Tota/ln-migration FROM ROANOKE, VA Lynchburg, VA [Blacksburg, VA Richmond, VA ICharlotte, NC Greensboro, NC ~g.!!!NC Virginia Beach, VA [iSinville, VA Washington, DC [M}'rtle Beach, SC Total Out-migration Net Migration 1,023 5251 248 1331 121 941 92 691 68 411 8,906 811 Net Migration, ROA 3,000 2,500 - 2,000 -I 1,500 - 1':~l o ~ I 10 07 08 09 Domestic Foreign Total 2007 2,233 332 2,565 2010 583 183 766 2008 2,091 341 2,432 2009 1,590 211 1,801 Sources: IRS (top), 2008; Census Bureau, 2010 200 NArCS INDUSTRY EMPLOYEES (000) GVS L State & Local Government 17.5 180 6221 General Medical and Surgical Hospitals 7.1 7221 Full-Service Restaurants 5.0 160 7222 Limited-Service Eating Places 4.6 5511 Management ot Companies and Enterprises 4.6 140 GVF Federal Govemment 4.1 5613 Employment Services 3.7 120 6211 Offices of Physicians 3.1 100 5241 Insurance Carriers 2.9 ~ ~ 4451 Grocery Stores 2.9 80 6231 Nursing Care Facilities 2.8 96 99 02 05 08 11 5415 Computer Systems Design and Related SIVCS. 2,5 2382 Building Equipment Contractors 2.5 =ROA = U.S. FR Farms 2.3 Source:FHFA,1996Q1=100,NSA 4521 Department Stores 1,8 High-tech employment As % of total employment Sources: BLS, Moody'sAnalytics, 2010 MOODY'SANALYTICS I PrecisU.S.Metro / South / July2011 6.1 3.9 o ROA . VA o U.S. Source: Bureau of Economic Analysis, 2008 ROANOKE Labor Market Signals Mixed in Roanoke 1.0 0.5 0.0 -0.5 -1.0 -1.5 08 Source: BLS Employment change 3-mo MA, ths (L) 09 10 11 Credit Quality Good in Roanoke Delinquency rate, % of balances, 3-mo MA, May 2011 Lynchburg Roanoke Virginia Rest of Virginia Richmond Virginia Beach Washington metro div. U.S. Sources: Equifax, Moody's Analytics 3.5 4.0 4.5 5.0 5.5 6.0 Costs Are Low in Roanoke... U.S.=100, 2009 Oanville Lynchburg Blacksburg Roanoke Harrisonburg Winchester Virginia Beach Charlottesville Richmond Washington metro div. Source: Moody's Analytics . Cost of living o Cost of doing business 70 90 110 6.5 130 Manufacturing Is a Support % change yr ago 10 8 6 4 2 o -2 -4 -6 -8 -10 -12 10 9 8 7 6 5 4 3 2 1 o 08 09 Sources: BLS, Moody's Analytics 5 o -5 -10 -15 -20 10 11 More Deleveraging Than in Rest of Virginia Household liabilities, % change yr ago, Jun 2011 U.S. -3 -2 -1 o Roanoke Richmond Rest of Virginia Virginia Washington metro div. Virginia Beach Lynchburg Sources: Equifax, Moody's Analytics .. .And Diversity Is High Diversity, U.S.=1.0, 2010 Harrisonburg Virginia Beach Blacksburg Washington metro div. Oanville Charlottesville Winchester Lynchburg Richmond Roanoke Virginia Source: Moody's Analytics 0.2 0.4 0.6 0.8 MOODY'SANALYTlCS / Precis U.S. Metro / South / July2011 About Moody's Analyties Economic & Consumer Credit Analytics Moody's Analytics helps capital markets and credit risk management professionals worldwide respond to an evolving marketplace with confidence. Through its team of economists, Moody's Analytics is a leading independent provider of data, analysis, modeling and forecasts on national and regional economies, financial markets, and credit risk. Moody's Analytics tracks and analyzes trends in consumer credit and spending, output and income, mortgage activity, popu- lation, central bank behavior, and prices. Our customized models, concise and timely reports, and one of the largest assembled financial, economic and demographic databases support firms and policymakers in strategic planning, product and sales fore- casting, credit risk and sensitivity management, and investment research. Our customers include multinational corporations, governments at all levels, central banks and financial regulators, retailers, mutual funds, financial institutions, utilities, residen- tial and commercial real estate firms, insurance companies, and professional investors. Our web and print periodicals and special publications cover every U.S. state and metropolitan area; countries throughout Eu- rope, Asia and the Americas; and the world's major cities, plus the U.S. housing market and other industries. From our offices in the U.S., the United Kingdom, and Australia, we provide up-to-the-minute reporting and analysis on the world's major economies. Moody's Analytics added Economy.com to its portfolio in 2005. Its economics and consumer credit analytics arm is based in West Chester PA, a suburb of Philadelphia, with offices in London and Sydney. More information is available at www.economy.com. If) 2011, Moody's Analytics, Inc. and/or its licensors and affiliates (together, "Moody's"). All rights reserved ALL INFORMATION CONTAINED HEREIN IS PROTECTED BY COPYRIGHT LAW AND NONE OF SUCH INFORMATION MAY BE COPIED OR OTHERWISE REPRODUCED, REPACKAGED, FURTHER TRANSMITTED, TRANSFERRED, DISSEMINATED, REDISTRIBUTED OR RESOLD, OR STORED FOR SUBSEQUENT USE FOR ANY PURPOSE, IN WHOLE OR IN PART, IN ANY FORM OR MANNER OR BY ANY MEANS WHATSOEVER, BY ANY PERSON WITHOUT MOODY'S PRIOR WRITTEN CONSENT All information contained herein is obtained by Moody's from sources believed by it to be accurate and reliable. Because of the possibility of human and mechanical error as well as other factors, however, all information contained herein is provided "AS IS" without warranty of any kind. Under no circumstances shall Moody's have any liability to any person or entity for (a) any loss or damage in whole or in part caused by, resulting from, or relating to, any error (negligent or otherwise) or other circumstance or contingency within or outside the control of Moody's or any of its directors, officers, employees or agents in connection with the procurement, collection, compilation, analysis, interpretation, communication, publication or delivery of any such information, or (b) any direct, indirect, special, consequential, compensatory or incidental damages whatsoever (including without limitation, lost profits), even if Moody's is advised in advance of the possibility of such damages, resulting from the use of or inability to use, any such information The financial reporting, analysis, projections, observations, and other information contained herein are, and must be construed solely as, statements of opinion and not statements of fact or recommendations to purchase, sell, or hold any securities. NO WARRANTY, EXPRESS OR IMPLIED, ASTOTHE ACCURACY, TIMELINESS, COMPLETENESS, MERCHANTABILITY OR FITNESS FOR ANY PARTICULAR PURPOSE OF ANY SUCH OPINION OR INFORMATION IS GIVEN OR MADE BY MOODY'S IN ANY FORM OR MANNER WHATSOEVER. Each opinion must be weighed solely as one factor in any investment decision made by or on behalf of any user of the information contained herein, and each such user must accordingly make its own study and evaluation prior to investing.