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HomeMy WebLinkAbout9/14/2020 - City Council - Agenda -RegularCi ty Council Meeting A G E N D A Monday, September 14, 2020, 6:30 PM Community Room, Salem Civic Center, 1001 Roanoke Boulevard, Salem, Virginia 24153 1.C all to Order 2.Pledge of Allegiance 3.Bid Openings, Awards, Recognitions A.Geographic I nformation System Awards Presentation of the 2019 Governors Technology Award and the 2019 P T I Technology Solutions Award to Rebekah Craft, C harles Grant, and Patrick Morton for their work on the NextGen 911 PSA P Data Aggregation and Sharing project. 4.C onsent Agenda A.Work Session Hold a work session to discuss City Council's upcoming Retreat. B.Citizens' Comments C omments from the public, limited to five minutes, on matters not on the regular meeting agenda. (Name, address, and topic are required.) C .Minutes C onsider acceptance of the minutes from the August 24, 2020, regular meeting. 5.Old Business A.Amendment to the Zoning Ordinance C onsider ordinance on second reading rezoning the property of Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone T homas, applicant, located at 201 Northern Trail (Tax Map # 10-1-1.1) from RSF Residential Single Family District w/conditions to RSF Residential Single Family District w/amended conditions. (Approved on first reading at the August 24, 2020, meeting.) B.Continuity of Gov ernment Ordinance C onsider an ordinance on second reading to continue temporary changes in certain deadlines and to modify public meeting and public hearing practices and procedures to address continuity of operations associated with pandemic disaster. (Adopted on first reading at the August 24, 2020 meeting.) Supplemental Item 6.New Business A.Adoption of P olicy - P ost I ssuance Compliance C onsider request to adopt the Post Issuance Compliance Policy. Audit - Finance C ommittee B.Appropriation of F unds C onsider request to appropriate funding for Downtown Improvements. Audit - Finance Committee C .Appropriation of F unds Hold a public hearing to consider amending the fiscal year 2020-2021 budget to appropriate C A RES Act funding. Audit - Finance Committee - A MEN D ED D.Appropriation of F unds C onsider request to amend the School Grant Fund budget as approved by the School Board on September 8, 2020. Audit - Finance C ommittee 7.Adjournment Audit Finance Committee Meeting, 8:00 a.m., City Manager's Conference Room City Council Meeting MINUTES Monday, August 24, 2020, 6:30 PM Community Room, Salem Civic Center, 1001 Roanoke Boulevard, Salem, Virginia 24153 1.Call to Order A regular meeting of the Council of the City of Salem, Virginia, was called to order at 6:30 p.m., there being present all the members to wit: Renee F. Turk, Mayor, James W. Wallace, III, Vice-Mayor, Council members: Byron Randolph Foley, William D. Jones, and John E. Saunders; with Renee F. Turk, Mayor, presiding; together with James E. Taliaferro, II, City Manager; Rosemarie B. Jordan, Director of Finance; Charles E. VanAllman, Jr., Community Development Director; Mike Stevens, Communications Director; Crystal L. Williams, Assistant to the City Manager; and Stephen M. Yost, City Attorney. 2.Pledge of Allegiance 3.Consent Agenda A.Work Session Hold a work session to receive a presentation regarding Valley Metro Transit System and any other topics deemed necessary. Kevin Price, General Manager, with Valley Metro Transit System appeared before the Council and gave Council a briefing related to the transit system. He discussed the local fixed route, STAR Complimentary Paratransit, Smart Way, Smart Way Express, and the Star Line Trolley. In addition he also discussed future transit service enhancements and current and future transit service challenges. There were no other topics for discussion, and no action was taken on this item during the work session. B.Minutes Consider acceptance of the minutes from the August 10, 2020, regular meeting. Accepted as presented C.Financial Report Consider acceptance of the Statement of Revenues and Expenditures for one month ending July 2020. Item # 4hDate: September 14, 2020 Received 4.New Business A.Special Exception P ermit Hold public hearing to consider the request of Riverland Oaks, LLC , contract purchaser, and Higgs Family Trust, property owner, for the issuance of a Special Exception Permit to allow a two-family dwelling on the property located at 422 South Broad Street (Tax Map # 145-12-7). (Advertised in the August 13 and 20, 2020, issues of the Salem Times Register. Recommend approval; see Page 1 Planning C ommission minutes). STA FF REPO RT Mayor Turk stated notice of such hearing had been published in the August 13 and 20, 2020, issues of the Salem Times-Register, and the Planning Commission had recommended approval of the Special Exception Permit request. Staff noted the following regarding the rezoning request: the subject property consists of a single parcel of 0.277 acres, with a lot width of forty-six (46) feet and a depth of two hundred sixty two (262) feet. It is located on the east side of South Broad Street, to the north of the intersection with Gray Alley. T he property fronts both on South Broad Street and White Oak Street. T he property is currently vacant as the existing home was demolished in J anuary 2005. In March of that same year the Board of Zoning Appeals denied a variance request that would have allowed a reduction in lot width and area so the lot could be subdivided, and two single-family dwellings built. T he petitioner is requesting a permit to allow a front to back two- family dwelling. T he portion of the lot furthest east lies within the 100-year floodplain. Mr. VanAllman noted the property is zoned Residential Single Family zoning, and the petitioner is requesting to build a reverse duplex since the property fronts on two streets. He noted that the property fronts on South Broad Street and on White Oak Street. He stated that this is a common way to develop a duplex, and the proposed use does require the approval of a Special Exception Permit. He noted that it is up to City C ouncil to decide if this is an appropriate use for this location. Further, the Planning Commission has recommended approval of the request. Mayor Turk opened the public hearing and asked if there was anyone to speak regarding this request. Patrick Snead, Manager Member of Riverland Oaks, LLC , appeared before the C ommission explaining the Special Exception Permit request. He noted the members of the company are lifelong residents of the community and focus on giving back to the community. T hey are proposing to build a back to back two-story duplex with one home facing South Broad Street and the other home facing White Oak Street. T here will be ample off street parking provided for each home. He further discussed the proposed project and noted that hopefully C ouncil received a copy of the handouts which were updated prior to the Planning Commission meeting. Mayor Turk asked if there was anyone else who would like to speak on this matter. T here was no response, and the public hearing was closed. J ames Wallace motioned to approve the request of Riverland Oaks, LLC, contract purchaser and Higgs Family Trust, property owner, for the issuance of a Special Exception Permit to allow a two-family dwelling on the property located at 422 South Broad Street (Tax Map #145-12-7). J ohn Saunders seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace B.Amendment to the Zoning Ordinance Hold public hearing and consider ordinance on first reading for rezoning the property of Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone T homas, applicant, located at 201 Northern Trail (Tax Map # 10-1-1.1) from RSF Residential Single Family District w/conditions to RSF Residential Single Family District w/amended conditions. (Advertised in the August 13 and 20, 2020, issues of the Salem Times Register. Recommend approval; see Page 3 Planning Commission minutes). STA FF REPO RT Mayor Turk stated notice of such hearing had been published in the August 13 and 20, 2020, issues of the Salem Times-Register, and the Planning Commission had recommended approval of the Amendment to the Zoning Ordinance request. Staff noted the following regarding the request: the subject property consists of a single parcel of 0.357 acres. T his is Lot 1 of the Rivendell Subdivision. It is located on the north side of of Northern Trail, to the east of the intersection with Polar Lane. T he petitioners wish to have a driveway access from Polar Lane leading to an attached garage. In 2007 the rezoning of the parent parcel was granted with proffered conditions. During the meeting the applicant voluntarily proffered that here would be no access to Polar Lane from several of the lots, including this one. Unfortunately, this condition was erroneously left out of the final ordinance, however, in recognition of the proffer, it was added to the subdivision plat approved by Planning C ommission later that year. T he request relates only to the condition prohibiting access from Polar Lane to lot 1. Mr. VanAllman noted this property was part of a rezoning approximately 13-14 years ago to Residential Single Family zoning from A gricultural zoning in order to build this subdivision. At the time there were some questions about access to Polar Lane, how many driveways, etc. One of the conditions proffered by the developer at that time was that there would be no access to Polar Lane from those lots with frontage on Polar Lane. With the majority of the subdivision being developed and the street being accepted into the C ity's street system, the applicant is asking for an exception for this one lot to have the driveway front onto Polar Lane. Staff received information on site distances, etc. for the request which are acceptable. Further, Planning Commission has recommended approval of the request, and Steve Poff is in the audience to speak on the request. Mayor Turk opened the public hearing and asked if there was anyone to speak regarding this request. Steve Poff with Boone T homas Homes, applicant, representing the property owner appeared before the Council explaining the rezoning request. He noted when his clients, Eddie and Melissa Riner, came to him to talk about building a house on their corner lot, they started looking at building the house with a side entry driveway. When he put the plot together to put the house plan on it, he realized there was no entry from Polar Lane. So in looking at this further, they decided to pursue the rezoning to see if they could place the house with the side entry. He believes that the property is suited for the side entry driveway, and it is the best case scenario for the lot. He further discussed the other lots in the subdivision with frontage on Polar Lane and presented a house plan to C ouncil showing the proposed construction with the side entry driveway. He stated he would be glad to answer any questions C ouncil might have. Mayor Turk asked if there was anyone else who would like to speak on this matter. T here was no response, and the public hearing was closed. Randy Foley motioned to adopt an ordinance on first reading rezoning the property of Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone T homas, applicant, located at 201 Northern Trail (Tax Map # 10-1-1.1) from RSF Residential Single Family District with conditions to RSF Residential Single Family District with amended conditions. J ohn Saunders seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace C .Continuity of Gov ernment Ordinance Consider the readoption of an ordinance to continue temporary changes in certain deadlines and to modify public meeting and public hearing practices and procedures to address continuity of operations associated with pandemic disaster. (T his ordinance was adopted on emergency basis at the March 27, 2020, special meeting.) Mr. Taliaferro noted that this ordinance was initially adopted in response to the C O VID-19 pandemic, and it followed the local emergency designation which C ouncil passed. As Mayor Turk mentioned, this allows various services to continue throughout the pandemic and includes remote meetings of C ity C ouncil, etc., if necessary. T he initial ordinance was for a period of six months and expires in September. Mr. Yost has put together this ordinance which will extend it either to the end of the Declaration of Local Emergency or if Council decides to repeal the ordinance before that time. William J ones motioned to adopt an ordinance to continue temporary changes in certain deadlines and to modify public meeting and public hearing practices and procedures to address continuity of operations associated with pandemic disaster. Randy Foley seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace D.Appropriation of F unds Consider request to appropriate additional highway maintenance funding. Audit - Finance C ommittee Vice Mayor Wallace noted the Audit Finance C ommittee met this morning to discuss this request. T he C ity receives highway maintenance funding each year and any unspent funds may be carried forward to the subsequent fiscal year. An appropriation of $66,742 from carryover funds is needed to cover the purchase of a hydroseeder and a crash attenuator trailer. T hese pieces of equipment will only be used on eligible state road projects. T he C ommittee reviewed the request and recommends appropriating $66,742 in highway maintenance funding to cover the purchase of the hydroseeder and crash attenuator trailer to be used on eligible state road projects. J ames Wallace motioned to approve appropriating $66,742 in additional highway maintenance funding. Randy Foley seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace E.LaP rade Land Disturbance P lan Consider setting bond for erosion and sediment control and landscaping for the LaPrade Land Disturbance Plan located at 1357 Southside Drive. Audit - Finance Committee Vice Mayor Wallace noted the Audit Finance C ommittee also discussed this request. T he C ommittee reviewed the estimate for erosion and sediment control for the LaPrade Land Disturbance Plan located at 1357 Southside Drive. T he C ommittee concurs with the C ity Engineer ’s office recommendation that bond be set in the amount of $4,417 and a time frame for completion set at twelve (12) months. J ames Wallace motioned to approve the bond for erosion and sediment control and landscaping for the LaPrade Land Disturbance Plan located at 1357 Southside Drive in the amount of $4,417 and a time frame for completion set at twelve (12) months. Randy Foley seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace 5.C losed Session A.Closed Session Hold a Closed Session in accordance with the provisions of Section 2.2- 3711A(1) of the 1950 C ode of Virginia, as amended, to discuss a personnel matter pertaining to the appointment of an Assistant City Manager. Vice Mayor Wallace motioned to move to closed session at 7:05 p.m. in accordance with the provisions of Section 2.2-3711A(1) of the 1950 C ode of Virginia, as amended, to discuss a personnel matter pertaining to the appointment of an Assistant C ity Manager. Randy Foley seconded the motion. Ayes: Saunders, J ones, Foley, Wallace, Turk J ames Wallace motioned to reconvene at 7:30 p.m. and that in accordance with Section 2.2-3712D of the C ode of Virginia, 1950 as amended to date, Council hereby certifies that in C losed Session only items lawfully exempted from open meeting requirements under the Virginia Freedom of Information Act and only such items identified in the motion by which the C losed Session was convened were heard, discussed, or considered by the Council. Randy Foley seconded the motion. Ayes: Foley, J ones, Saunders, Turk, Wallace Vice Mayor Wallace noted that Mr. Light is a great individual and a fine gentleman, and he thinks he is highly capable of doing a great job as Assistant C ity Manager; however, he has a problem with the compensation package that he is being offered and for that reason he cannot support the nomination of him. Randy Foley motioned to appoint Howard Robert Light as the Assistant C ity Manager for the C ity of Salem. William J ones seconded the motion. Ayes: Foley, J ones, Saunders Nays: Turk, Wallace 6.Adjournment T he meeting was adjourned at 7:31 p.m. AN ORDINANCE TO AMEND SECTION 106-110, ARTICLE I, CHAPTER 106, OF THE CODE OF THE CITY OF SALEM, VIRGINIA, RELATING TO ZONING AND DIVIDING THE CITY INTO BUILDING DISTRICTS AND ESTABLISHING DISTRICT BOUNDARY LINES ON THE ZONING MAP OF THE CITY OF SALEM, VIRGINIA. WHEREAS, Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone Thomas, applicant, have heretofore petitioned to have the property located at 201 Northern Trail (Tax Map # 10-1-1.1) being Lot 1, Rivendell as shown on that certain Subdivision Plat recorded in Plat Book 12, pages 31-32, in the Clerk’s Office of the Circuit Court of the City of Salem, Virginia (herein “Property”) rezoned from RSF Residential Single Family District with conditions to RSF Residential Single Family District with amended conditions; and WHEREAS, in said petition, Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone Thomas, applicant, did voluntarily proffer amended zoning conditions from the July 9, 2007, conditional rezoning of an approximate 9.28-acre parcel of which the Property is a part located on Polar Lane to the regulations provided for in RSF Residential Single Family District; and WHEREAS, Council has reviewed the proposed amended conditions and is of the opinion that the requested rezoning without the proposed amended conditions would not be in the best interests of the City and that the amended conditions will more closely comply with the intent of the Land Use Plan heretofore adopted; and WHEREAS, Council has adopted the provisions of Chapter 320 of the 1978 Acts of the General Assembly of Virginia, Sections 15.2-2296 through 15.2-2302, relating to conditional zoning as set forth in Sections 106-522 et seq. of the Code of the City of Salem, Virginia; and WHEREAS, the Planning Commission at its regular meeting held on August 12, 2020, did recommend to Council after holding a public hearing that such conditional rezoning be approved with the amended voluntarily proffered conditions; NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA, that Section 106-110, Article I, Chapter 106, of The Code of the City of Salem, be amended, revised, and reordained to read as follows and the map referred to shall be changed in this respect and no other: Section 1. That the Property, as described herein, of Edward Andrew Riner Revocable Declaration of Trust, Edward Andrew Riner - Trustee, property owner, and Boone Thomas, applicant, be and the same is hereby changed from RSF Residential Single Family District with conditions to RSF Residential Single Family District with amended conditions, and the Subdivision Plat of Rivendell recorded as referenced above shall be amended in this respect and no other, said property being described as follows: Beginning at an iron pin found on the northerly right of way line of Item # 5ADate: September 14, 2020 Northern Trail, said point being 73.97’ from the intersection of Northern Trail and Polar Lane; thence with a curve turning to the left with an arc length of 50.49', with a radius of 325.00', a chord bearing of S41°16'05" W 50.44' to a point; thence with a curve turning to the right with an arc length of 37.79', with a radius of 25.00', a chord bearing of S80°07'36" W 34.30' to a point; thence n 56°33'49" W a distance of 188.30' to an iron pin found; thence W74°28'00"E a distance of 135.32' to an iron pin found; thence S44°16'52"E 134.37' to the point and place of beginning, containing 0.357 acres lying and being in the City of Salem, Virginia; and being Lot 1 as shown on plat of “Rivendell” which plat is recorded in the Clerk’s Office of the Circuit Court of the City of Salem, Virginia in Plat Book 12, Pages 31-32. Section 2. The following conditions voluntarily proffered shall apply in addition to the regulations contained in Chapter 106 of The Code of the City of Salem: 1. All lots shall meet all zoning requirements including the minimum road frontage requirements; 2. Sight distance requirements shall be met for the proposed intersection; 3. Building requirements of no vinyl, only brick and stone foundations, architectural shingles, paved driveways, and stone and landscaped entranceway. 4. There is to be no access to Lots 7, 8, 9, and 11, and 1 through Polar Lane. All ordinances or parts of ordinances in conflict with the provisions of this ordinance be and the same are hereby repealed. This ordinance shall be in full force and effect ten (10) days after its final passage. Upon a call for an aye and a nay vote, the same stood as follows: John E. Saunders – William D. Jones – Byron Randolph Foley – James W. Wallace, III – Renee F. Turk – Passed: Effective: /s/ Mayor ATTEST: James E. Taliaferro, II Clerk of Council City of Salem, Virginia {00265402-1 } AN ORDINANCE TO CONTINUE TEMPORARY CHANGES IN CERTAIN DEADLINES AND TO MODIFY PUBLIC MEETING AND PUBLIC HEARING PRACTICES AND PROCEDURES TO ADDRESS CONTINUITY OF OPERATIONS ASSOCIATED WITH PANDEMIC DISASTER. WHEREAS, on March 12, 2020, Governor Ralph S. Northam issued Executive Order Fifty-One declaring a state of emergency for the Commonwealth of Virginia arising from the novel Coronavirus (COVID-19) pandemic; and WHEREAS, Executive Order Fifty-One acknowledged the existence of a public health emergency which constitutes a disaster as defined by Virginia Code § 44-146.16 arising from the public health threat presented by a communicable disease anticipated to spread; and WHEREAS, Executive Order Fifty-One ordered implementation of the Commonwealth of Virginia Emergency Operations Plan, activation of the Virginia Emergency Operations Center to provide assistance to local governments, and authorization for executive branch agencies to waive “any state requirement or regulation” as appropriate; and WHEREAS, on March 13, 2020, the President of the United States declared a national emergency, beginning March 1, 2020, in response to the spread of COVID-19; and WHEREAS, on March 11, 2020, the World Health Organization declared the COVID-19 outbreak a pandemic; and WHEREAS, on March 23, 2020, the Council of the City of Salem, Virginia confirmed the declaration of local emergency made by the local director of emergency management on March 17, 2020; and WHEREAS, health officials at the Federal, State and Local level have repeatedly advised that gatherings of people can spread the illness and prolong the disaster caused by the COVID-19 pandemic; and WHEREAS, the usual and necessary operations of government, by law, often require large gatherings of people in person, which would contradict the advice of the government and health officials responsible for addressing the continued disaster caused by the COVID-19 pandemic; and WHEREAS, the Council of the City of Salem, Virginia, wishes to follow the guidance of government and health officials while providing for the continuity of City government and critical local services during the State of Emergency and continued disaster caused by the COVID-19 pandemic; and WHEREAS, Section 15.2-1413 of the Code of Virginia authorizes the Council to act to assure continuity of government in the event of a disaster, notwithstanding any contrary provisions of law; and WHEREAS, the Council adopted an emergency Continuity Ordinance on March 27, 2020; and WHEREAS, the Ordinance of March 27, 2020 provided that it would remain in full force and effect for a period not to exceed six (6) months; and Item # 5BDate: September 14, 2020Supplemental Item {00265402-1 } 2 WHEREAS, outbreaks of the virus have occurred in different areas of the United States, and health experts warn of the possibility of a second wave of the pandemic during the fall and winter; and WHEREAS, health officials at the Federal, State and Local level continue to advise that large gatherings of people can spread the illness and prolong the disaster caused by the COVID-19 pandemic; and WHEREAS, the Council wishes to insure the continuity of City government during the remainder of the COVID-19 pandemic; and WHEREAS, the Council determines that the continuity of City government and provision of critical local services require the adoption of this Ordinance. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF SALEM, VIRGINIA: 1. That the Council, School Board, Planning Commission, Board of Zoning Appeals, Economic Development Authority, Board of Equalization, or other City Boards, Commissions or Authorities (collectively, the “Public Bodies”) may, at their election, conduct meetings and act upon proposed agenda items for the duration of the Emergency, either under normal procedures or by electronic means (to include, by way of example, meetings where a quorum of the Public Body is assembled by electronic means but is not physically assembled) in compliance with public notice, access, and other legal requirements governing the provision of notice and the holding of public meetings. Notwithstanding the foregoing, the Public Body may modify or dispense with those requirements to the extent necessary or practicable to address the State of Emergency and Disaster caused by the COVID-19 pandemic. 2. If the Public Body conducts a public hearing during the Emergency, the public hearing may be conducted using a procedure described in the notice provided in advance of the meeting or by any other method specified by the Public Body at the meeting. The method of receiving public comment should be reasonable under the circumstances of the meeting, the items to be considered, and the state of the emergency in the City. Examples of methods could include comments received by e-mail, by telephone, by web conferencing or virtual meeting applications, or in person (so long as recommendations of public health officials are observed). Public comments will be received by the Public Body before a vote on the public hearing matter and will be made a part of the record of the meeting. 3. The City Manager is authorized to (i) modify, limit, or suspend City programs, functions, or services as needed to ensure the effective continuity of government; (ii) restrict City staff and the public from entering or congregating around City-owned buildings, facilities, and real property as necessary to ensure the health, safety, and welfare of the public and staff; and (iii) regulate the use of such buildings, facilities, and real property for the public health, safety, and welfare. The City Manager is further authorized to take actions objectively reasonable and necessary in the public health interest to alter schedules, provide programming, pay bills, engage contractors, hire employees, and adjust administrative processes and procedures to address the disaster, all in keeping with the U.S. Centers for Disease Control and Virginia Department of Health guidance and directives, and consistent with state and local declarations of emergency. 4. That this Ordinance will be in full force and effect on and after its passage as provided by law and will remain in effect until the earlier of its repeal or the end of the Declaration of Local {00265402-1 } 3 Emergency by Resolution of the City Council. Upon repeal or expiration of this Ordinance, the Public Bodies will resume operation in accordance with standard operating practices and procedures. Nothing in this Ordinance shall prohibit Public Entities from holding in-person public meetings provided that public health and safety measures as well as social distancing are taken into consideration. Upon a call for an aye and a nay vote, the same stood as follows: John E. Saunders - William D. Jones - Byron Randolph Foley - James W. Wallace, III - Renee F. Turk - Passed: Effective: ATTEST: _________________________________ James E. Taliaferro, II, Clerk of Council City of Salem, Virginia AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: September 14, 2020 AGENDA ITEM:Request to adopt Post Issuance Compliance Policy SUBMITTED BY:Rosemarie B. Jordan, Director of Finance SUMMARY OF INFORMATION: Formal written financial policies promote good financial management, define boundaries, support good bond ratings and promote long-term and strategic thinking. Adopting financial policies is a recommended best practice by the Government Finance Officers Association (GFOA). The Finance Department has drafted a Post Issuance Compliance Policy. We request that this policy become effective as of the date of its adoption. This policy has been reviewed by the City’s bond attorney, Chris Kulp from Hunton Andrews Kurth LLP. . .FISCAL IMPACT: STAFF RECOMMENDATION: City staff requests Council approve the Post Issuance Compliance policy. Itemuau)A Date:uSeptemberu-v.uhghg Page 1 of 5 POST ISSUANCE COMPLIANCE POLICY CITY OF SALEM, VIRGINIA FINANCE DEPARTMENT Purpose To guide the City in meeting its responsibilities under applicable statutes and regulations for publicly offered and privately placed debt obligations of the City. This policy addresses requirements of the City that arise and will continue following the issuance of such debt obligations. These requirements may arise as a result of federal tax law (with respect to tax-exempt debt obligations) and securities laws (with respect to ongoing disclosure for public offerings) or as a result of contractual commitments made by the City. This policy outlines requirements that may be applicable to each issuance of debt obligations and identifies the party to be responsible for monitoring compliance. Delegation of Authority The Director of Finance, or designee, will be responsible for ensuring that this policy is followed and checklists and records maintained. The Director of Finance, or designee, may delegate responsibility to employees and outside agents for developing records, maintaining records, and checklists. Transcript The City’s bond counsel shall provide the City with two copies of a full transcript related to the issuance of debt obligations (for each issue). The transcript shall be delivered in the following forms: one bound paper copy and one CD ROM. Transcripts shall be delivered to the City within six months following the date of issuance of debt obligations. It is expected that the transcript will include a full record of the proceedings related to the issuance of debt obligations, including proof of filing an 8038-G or 8038-GC, if applicable. Bond transcripts will be retained by the Director of Finance, or designee, in the Finance Office of the City. Federal Tax Law Requirements Federal tax law requirements are only applicable if debt obligations are issued as “tax-exempt”. Investment of Proceeds Bond proceeds received are promptly deposited in a bank or other depository to the credit of the City as prescribed by general law or the provisions of the charter applicable to the City. The proceeds and any interest accrued on the investment shall be accounted for in a separate account of the City accounting system. Bond proceeds are invested, in accordance with Chapter 45 (§ 2.2-4500 et seq.) of Title 2.2 of the Code of Virginia and the City’s Investment Policy. Any security purchased as an investment of the bond proceeds will be a part of the proceeds, and the interest accruing on the investment and any profit realized from it shall be credited to the proceeds. If authorized by resolution of City Council, the City may apply the interest accruing on the investment and any profit realized from it to pay costs as defined in the U.S. Tax Code. Use of Proceeds The Director of Finance, or designee, will identify the projects approved to be financed by each outstanding tax-exempt obligation and verify that tax-exempt proceeds are being allocated to authorized expenditures for the projects approved for such financing. If the City intends to allocate tax-exempt bond proceeds to reimburse itself for project related expenditures that were previously paid, the Director of Finance shall verify that the City formally adopted a reimbursement resolution. If the project(s) to be financed with bond proceeds will be funded with multiple sources of funds, the City will adopt an accounting methodology that Page 2 of 5 maintains each source of funding separately and monitors the actual expenditure of bond proceeds. Records of expenditures (timing of expenditures and object code) of the bond proceeds will be maintained by the Director of Finance, or designee. Following completion of the project(s) financed with the bond proceeds, the Director of Finance, or designee, will review the expenditure records to determine whether the proceeds have been allocated to the project(s) as intended and direct the use of remaining unspent proceeds (in accordance with the limitations set forth in the authorizing proceedings). If no provision is otherwise made for the use of unspent proceeds, the unspent proceeds will be put to the redemption or defeasance of outstanding debt obligations of the issue. Use of Assets Financed with Proceeds In accordance with Section 141 of the Internal Revenue Code, the financed facilities or equipment (projects) are required to be used for governmental purposes during the life of the issue in order to maintain tax- exemption of debt obligations issued on a tax-exempt basis. The Director of Finance, or designee, of the City will monitor and maintain records regarding any private use of the projects financed with tax-exempt proceeds. The IRS Treasury Regulations prohibit private business use (use by private parties including nonprofit organizations and the federal government) of tax-exempt financed facilities and equipment beyond permitted de minimus amounts unless cured by a prescribed remedial action. Private use may arise as a result of: •Sale of the facilities or equipment •Lease of the facilities or equipment (including leases, easements or use arrangements for areas outside the four walls, e.g. hosting of cell phone towers) •Management contracts (in which the City authorizes a third party to operate a facility) •Preference arrangements (in which the City grants a third party preference of the facilities) •Development agreements which provide for guaranteed payments or property values from a developer •Grants or loans made to private entities, including special assessment agreements •Naming rights arrangements If the Director of Finance, or designee, identifies private use of tax-exempt debt financed facilities or equipment, the Director of Finance, or designee, will consult with the City’s bond counsel to determine whether the private use will adversely affect the tax-exempt status of the issue and if so, what remedial action is appropriate. Arbitrage Rebate and Yield Restriction Compliance In accordance with Section 148 of the Internal Revenue Code, the City will monitor earnings on bond proceeds and rebate excess earnings above the allowable level to the U.S. Treasury in a timely manner in order to avoid the loss of tax-exempt status of debt issues. The City will use an Arbitrage Consultant to determine compliance and rebates. Qualified Tax-Exempt Obligations If the City issues “qualified tax-exempt obligations” (also known as “bank-qualified” or “BQ” obligations) in any year, the Director of Finance, or designee, of the City shall monitor all tax-exempt financings (including private placement debt, lease purchase arrangements and other similar financing arrangements and conduit financings on behalf of 501(c)(3) organizations) to assure that the $10,000,000 “small issuer” limit is not exceeded. Page 3 of 5 Records Retention Records related to the issuance and recording of debt obligations will be retained by the City for the life of the debt obligation (and any issue that refunds that debt obligation issuance) and for a period of three years thereafter. Records to be retained include: • The Bond Transcript (including any arbitrage or other tax certificate and the bond counsel opinion) • Board minutes and/or resolutions that authorize the issuance of debt • Newspaper advertisements and public notices related to tax-exempt debt • Arbitrage rebate reports prepared by outside consultants • Work papers that were provided to the rebate consultants • Records that indicate the investments that were allocated to the bond proceeds (e.g. bank statements) and the investment cash flows associated with such investments • Records that indicate the allocation of tax-exempt proceeds to authorized expenditures (e.g. journal entries) • Records related to the use of tax-exempt financed facilities and other tax-exempt financed assets • Copies of all management and service contracts, lease arrangements, and research agreements entered into and related to property financed with tax-exempt proceeds Continuing Disclosure Under the provisions of Securities and Exchange Commission Rule 15c2-12 (the “Rule”), underwriters are required to obtain from the City (if the issuer and/or determined to constitute an obligated person within the meaning of the Rule) an agreement for ongoing disclosure in connection with the public offering of securities. Unless the City is exempt from compliance with the Rule as a result of certain permitted exemptions, the transcript of each public issue will include a “Continuing Disclosure Agreement” to comply with the Rule. The City will work with its bond counsel, underwriter, and financial advisor to determine the appropriate information and detail to be included in a Continuing Disclosure Agreement. The Director of Finance, or designee, of the City will monitor compliance with the Continuing Disclosure Agreement for each issue. Disclosures will be made to the market via the Municipal Securities Rulemaking Board’s (MSRB) electronic municipal market access website (EMMA) and will be linked to the particular CUSIPs of the bonds that are the subject of the continuing disclosure filing. Financial based disclosures may include: • Audited financial statements • Budget information • Changes in fiscal years/timing of disclosures • Interim/additional financial information and operating data • Investment, debt, and other financial policies • Information provided to rating agencies, credit support providers, or other third parties • Consultant reports • Any other applicable financial data Compilation of Currently Effective Continuing Disclosure Agreements The Director of Finance, or designee, shall compile and maintain a set of all currently effective Continuing Disclosure Agreements of the City. Such agreements are included in the transcript of proceedings for the City’s respective debt issuance. Continuing Disclosure Agreements are “Currently Effective” for purposes of this policy for so long as the debt obligation to which they relate are outstanding. As debt obligations are completely repaid or redeemed, the Director of Finance, or designee, shall remove the related Continuing Disclosure Agreements from the set of Currently Effective Continuing Disclosure Agreements. Page 4 of 5 Annual Review and Annual Reporting Requirements On an annual basis, the Director of Finance, or designee, will complete the Post Issuance Compliance Assessment Form to ensure that all necessary financial statements, financial information, and operating data is filed in the manner and by the filing dates set forth in the Currently Effective Continuing Disclosure Agreements. The Director of Finance shall review the set of Currently Effective Continuing Disclosure Agreements annually, prior to each annual filing, keeping in mind that the financial information and operating data required to be reported and timing requirements for filing under a particular Continuing Disclosure Agreement may differ from another Continuing Disclosure Agreement. Annual Review of Prior Filings As part of the annual review process, the Director of Finance, or designee, shall also review prior filings made within the past five years subsequent to the last such review of prior filings. If the Director of Finance, or designee, discovers any late or missing filings, the Director of Finance, or designee (after discussing the circumstances with the City’s dissemination agent, counsel, or other agents as necessary) shall “remedy” such prior filings by ensuring that the missing information is filed on EMMA and ensuring that an event notice is also filed describing such late or missing information and the remedial actions taken. Monitoring of Material Events The Director of Finance, or designee, shall monitor the occurrence of any of the following events and/or other events set forth in the Currently Effective Continuing Disclosure Agreements and shall file on EMMA within 10 business days of the occurrence. The City will consult with bond counsel or financial advisor to determine if the event is considered a material event under the Rule. • Principal and interest payment delinquencies • Non-payment related defaults, if material • Unscheduled draws on debt service reserves reflecting financial difficulties • Unscheduled draws on credit enhancements reflecting financial difficulties • Substitution of credit or liquidity providers, or their failure to perform • Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB), or other material notices or determinations with respect to the tax status of the City’s bonds or notes, or other material events affecting the tax status of the City’s bonds or notes • Modification to the rights of holders of the Issuer’s bonds or notes, if material • Bond Calls, if material, and tender offers • Defeasances of the City’s bonds or notes • Release, substitution or sale of property securing repayment of the City’s bonds or notes, if material • Rating changes (which includes rating upgrades as well as downgrades) • Bankruptcy, insolvency, receivership or similar event of the obligor • The consummation of a merger, consolidation, or acquisition; acquisition involving an obligor or the sale of all or substantially all of the assets of the obligator, other than in the ordinary course of business; the entry into a definitive agreement to undertake such an action; or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material. • Appointment of a successor or additional trustee or the change of name of a trustee, if material Added by SEC Amendments to Rule 15c2-12 effective 2/27/2019: • Incurrence of a financial obligation (hereinafter defined) of the City, if material, or agreement to covenants, events of default, remedies, priority rights, or other similar terms of a financial obligation of the City, any of which affect holders of the particular bonds, if material. Page 5 of 5 • Default, acceleration, modification of terms or similar events under the terms of financial obligations that reflect financial difficulties. The term “financial obligation” means a (i) debt obligation; (ii) derivative instrument entered into in connection with, or pledged as security or a source of payment for, an existing or planned debt obligation; or (iii) guarantee of (i) or (ii). The term “financial obligation” does not include municipal securities as to which a final official statement has been provided to the MSRB consistent with the Rule. The SEC has further explained that “financial obligations” are those obligations that are debt-like, related to debt and debt-related products and not normal business operations. The types of financial obligations include bank loans, private placements, capital lease or financed purchases, swaps, guarantees, and other types of financial obligations that “operate as vehicles to borrow money”. To determine if a new financial obligation is “material”, the City will consult with legal counsel and advisors to determine whether such obligations are important to current bondholders and potential investors. As a guiding principle for determining whether a financial obligation is “material” in this context, the City will determine at the time a particular financial obligation or agreement is incurred whether, given all of the specific facts and circumstances, such financial obligation or agreement should be considered “material” for purposes of the Amendments. In making such a determination, the City will typically consider the following parameters: (i) the source(s) of funding to repay the financial obligation in relation to the source(s) of funding for the securities covered by each of the City’s existing continuing disclosure agreements, (ii) the rights associated with the security underlying the financial obligation or agreement (e.g., whether the financial obligation is secured by a senior or subordinate lien), (iii) the par amount or notional amount of the financial obligation or agreement, and (iv) whether the financial obligation or agreement is part of a series of obligations incurred. For purposes of the Amendments, financial obligations or agreements incurred by the following entities will not typically be considered “financial obligations” of the “City” absent direct support from the City’s general fund or other form of credit support intended to secure the financial obligation or agreement incurred by such entity: (a) the Economic Development Authority, (b) the School Board and (c) any regional authority to which the City is a member jurisdiction. Non-mandatory Event Disclosures Issuers are encouraged by the MSRB to submit non-mandatory event-based disclosures. Examples of such voluntary event-based disclosures include: • Amendment to continuing disclosure agreement • Change in the obligor • Notice to investor pursuant to bond documents • Communication from the IRS • Bid for auction rate or other securities • Capital or other financing plan • Litigation/enforcement action • Change of tender agent, remarketing agent, or other on-going party • Use of derivative or other similar transaction • Any other event-based disclosure Page 6 of 5 Other Notice Requirements In some instances, the proceedings authorizing the issuance of debt obligations will require the City to file information periodically with other parties, such as bond insurers, banks, and rating agencies. The types of information required to be filed may include (1) budgets, (2) annual financial reports, (3) issuance of additional debt obligations, and (4) amendments to financing documents. The Director of Finance, or designee, of the City will maintain a listing of those requirements and monitor compliance by the City. POST ISSUANCE COMPLIANCE ASSESSMENT FORM CITY OF SALEM, VIRGINIA FINANCE DEPARTMENT Fiscal Year Ending: __________________________________________________________ Compliance Officer: __________________________________________________________ Checklist Completion Date: __________________________ Currently Effective Continuing Disclosure Agreements Issuance Total Amount Currently Outstanding CDA Dated Maturity Date Federal Tax Law Requirements Yes No N/A 1. Have there been any “significant modifications” to bond documents resulting in reissuance under Treas. Reg. 1.1001-3? Proof of filing new Form 8038, plus final rebate calculation on pre-modification bonds is required. 2. Have any assets financed by proceeds been used for private use beyond permitted de minimus amounts, including sale, lease, etc as defined in the Post Issuance Compliance Policy? a. If yes, was bond counsel contacted to determine whether the private use will adversely affect the tax-exempt status of the issue and if so, what remedial action is appropriate? 3. Have arbitrage calculations been completed for tax-exempt debt obligations by an Arbitrage Consultant as appropriate? 4. Was the total “qualified tax-exempt” debt issued less that the “small issuer” limit of $10,000.00 for the calendar year listed here: _______? POST ISSUANCE COMPLIANCE ASSESSMENT FORM CITY OF SALEM, VIRGINIA FINANCE DEPARTMENT SEC Rule 15c2-12 Requirements Yes No N/A 1. Submit annual required financial information as defined in each Currently Effective Continuing Disclosure Agreement. Such information may include audited financial statements, budget information, etc. Once completed, check Yes. 2. Review filings for the past 5 years. Were appropriate disclosures made for each Currently Effective Continuing Disclosure Agreement for each respective year? 3. Have any material events occurred that would require disclosure per the Rule and as defined in the Post Issuance Compliance Policy? a. If yes, was disclosure made within 10 business days of the event? Other Disclosure Requirements Yes No N/A 1. Do any bond purchase agreements require notification to underwriters for a specified period of time of any fact or event that might cause the official statement to contain any untrue statement of material fact or omit to state a material fact necessary to make the statements made therein, in light of the circumstances in which they were made, not misleading? a. If yes, were these facts or events disclosed to underwriters, if applicable? 2. Were appropriate disclosures made to other entities such as rating agencies and bond insurer’s as defined in each Currently Effective Continuing Disclosure Agreement? AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: September 14, 2020 AGENDA ITEM: Request to appropriate additional Transportation Alternatives Funding for Downtown Improvements SUBMITTED BY: Rosemarie B. Jordan, Director of Finance SUMMARY OF INFORMATION: Additional Transportation Alternatives federal funding has been awarded to the City for a portion of the Downtown Improvement project. This funding is to be used on streetscape and intersection improvements from the west side of the intersection at Broad Street and East Main Street to the east side of White Oak Alley. The project is scheduled to begin construction in September 2020. Originally $480,000 in Transportation Alternatives federal funding was awarded to the project in FY2018 and appropriated in June 2018. $120,000 in local match and $13,000 in additional local funding were also appropriated at that time. Additional Transportation Alternatives federal funding of $310,734 was added to the project by VDOT in July 2020 to meet the construction needs of the project. The additional funding requires a 20% local match of $77,684. In addition, VDOT estimates an additional $128,979 in local funds is needed based on the total estimated cost of the project. The local match and additional local funding have already been allocated to the project and will be covered by Community Development Block Grant (CDBG) federal funding. FISCAL IMPACT: The Transportation Alternatives funding, along with the required local funds and CDBG funding, will allow the City to complete a portion of the streetscape and intersection improvements in Downtown from Broad Street to White Oak Alley. STAFF RECOMMENDATION: Staff recommends accepting the Transportation Alternatives funding of $310,734 and appropriating $310,734 to the Capital Projects Federal Revenue account 20-012-0200- 48995 and $310,734 to the Downtown Improvement – E Main St/Broad St to White Oak Alley expenditure account 20-080-0205-54803 for the purpose stated above. Itemuau8/ Date6uSeptemberuykBujhjh Budget Entry Date GL Account Account Name Increase/   (Decrease)Description 9/14/2020 20‐012‐0200‐48995 Federal Grants ‐ Capital Projects 310,734     Council 9/14 ‐ Appropriate Addl TA Funding for Downtown Main & Broad 9/14/2020 20‐080‐0205‐54803 Downtown Impr ‐ E Main St/Broad St to White Oak Alley 310,734     Council 9/14 ‐ Appropriate Addl TA Funding for Downtown Main & Broad AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: September 14, 2020 AGENDA ITEM: Hold a public hearing on amending the fiscal year 2020-2021 budget to appropriate CARES Act funding. SUBMITTED BY: Rosemarie B. Jordan, Director of Finance SUMMARY OF INFORMATION: This time has been set aside for a public hearing on amending the fiscal year 2020-2021 to appropriate CARES Act Funding. A public hearing and the proposed budget amendment were advertised in the Salem Times Register on September 3, 2020. The City received CARES Act funding through the Coronavirus Relief Fund in the amount of $2,207,415 in fiscal year 2020. Of this amount, $1,475,838 was not expended as of June 30, 2020 and needs to be re-appropriated to spend in fiscal year 2021. The Fire Department received $41,567 in CARES Act funding in fiscal year 2020. As of June 30, 2020, $13,311 was not expended and needs to be re-appropriated to spend in fiscal year 2021. The City received an additional allocation of $2,207,415 in August 2020, which needs to be appropriated. The CARES Act requires that these funds only be used to cover expenses that: are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19), were not accounted for in the budget most recently approved as of March 27, 2020 and were incurred during the period that begins on March 1, 2020 and ends on December 30, 2020. Any funds not spent by December 30, 2020 must be returned. FISCAL IMPACT: Stimulus funds of $2,207,415 received in fiscal year 2021 and $1,501,149 carried over from the previous year will be used to cover costs related to the pandemic that were not included in the operating budget. Item # 6C Date: September 14, 2020 STAFF RECOMMENDATION: Staff recommends accepting CARES Act funding and appropriating $2,207,415 in federal revenue to account 10-012-0100-48536. Staff also recommends appropriating $1,501,149 of carryover stimulus funds. Appropriate $3,208,564 to CARES Act Local Allocation, 10- 018-3550-55960, $500,000 to the Salem Economic Development Authority, 10-012-8150- 55677, and $13,311 to Fire Federal Grants, 10-032-3210-55858 for the purposes stated above. Budget Entry Date GL Account Account Name Increase/   (Decrease)Description 9/14/2020 10‐012‐0100‐48536 CARES Act Local Allocation 3,683,253 Appropriate CARES Act funds per 9/14 council action 9/14/2020 10‐032‐0100‐48995 CARES Act Provider Relief Fund 13,311       Appropriate CARES Act funds per 9/14 council action 9/14/2020 10‐012‐8150‐55677 Salem Economic Development Authority 500,000     Appropriate CARES Act funds per 9/14 council action 9/14/2020 10‐018‐3550‐55960 CARES Act Local Allocation 3,183,253 Appropriate CARES Act funds per 9/14 council action 9/14/2020 10‐032‐3210‐55858 Fire Federal Grants 13,311       Appropriate CARES Act funds per 9/14 council action AT A REGULAR MEETING OF THE CITY COUNCIL OF THE CITY OF SALEM, VIRGINIA HELD AT CITY HALL MEETING DATE: September 14, 2020 AGENDA ITEM: Request to amend School Grant Fund Budget as approved by the School Board on September 8, 2020 SUBMITTED BY: Rosemarie B. Jordan, Director of Finance SUMMARY OF INFORMATION: The School Grant Fund budget was amended for fiscal year 2020-2021 by the School Board at their meeting on September 8, 2020. The Board amended the Grant Fund to increase revenues and expenditures by $759,725. The attached memo covers the various appropriation changes. FISCAL IMPACT: Appropriation changes totaling $759,725 need to be made to the School Grant Fund. STAFF RECOMMENDATION: Staff recommends that Council approve the School Board’s appropriation change of $759,725 Grant Fund per the attached report. Item # 6D Date: September 14, 2020 Salem City Schools Grant Budget Adjustments Report September 8, 2020 Summary of Issue: At times during the year, additional funding may be received by the school division through donation, grant, increased funding due to ADM (Average Daily Membership) increases, or some other means. This revenue increases the budget requiring Board approval before the funds can be utilized. Grant budgets need to be adjusted at this time because new grants may have been awarded since budget adoption and need to accounted for on the books We received notification from the VDOE on August 10th, that we were awarded $300,000 from the Start-up Grant for an Extended School Year or Year-Round School Program. This grant will be used to implement the program designed by our staff within the planning grant for a summer learning camp for grades K-8. A 20% local match of $60,000 was required to receive this grant, which will be satisfied in the current general fund summer school funding. We received notification on August 18th, that we were awarded $11,803.25 from the Goodwill Industries of the Valleys for the GoodStart Reentry Program. This grant will be used to help adults raise their reading, writing and mathematic educational functioning levels, for GED opportunities, for English Language Learning for non -native English speakers in reading, writing, grammar and technology, as well as basic thinking skills and styles that relate to most industries and occupations. We received notification from the VDOE on May 1st, that we were awarded $447,920.96 from the Coronavirus Aid, Relief, and Economic Security (CARES) Act Elementary and Secondary School Emergency Relief (ESSER) Fund. These funds are intended to address the impact that COVID - 19 has had, and continue to have, in elementary and secondary schools in Virginia. These funds are planned to be used to hire two one-year only nurse positions, two one-year only custodian positions, two one-year only bus drivers and six part-time/partial year substitutes; one at each school. We will also use these funds to reimburse for and to purchase sanitizing supplies and equipment. Our application was approved in August by VDOE on the use of funds. Policy Reference: DA-BR Budget Transfers Fiscal Impact: The budget adjustments will increase the revenue and expenditure budgets in the School Grant Fund (attachment A) in total by the same amount of $759,725. Recommended Action: Move approval of the budget adjustments in the School Grant Fund as presented and recommend that City Council approve the same To set up budget for new revenues received/transferred in FY 21 Account Code Description Revenue Amount Expenditure Amount 32-460-00-00-9-000-61402 Year Round School Start-Up Grant 300,000$ 32-460-61-10-6-161-71120 Compensation-Instructional Salaries -$ 32-460-61-10-6-161-72100 FICA -$ 32-460-61-10-6-161-73037 Contractual Services - Other 15,000$ 32-460-61-10-6-161-76435 Supplies - Instructional 285,000$ 300,000$ 32-470-00-00-9-000-62355 Reentry Employment Opportunity Grant 17.270 11,804$ 32-470-61-10-7-170-71120 Compensation-Instructional Salaries 10,500$ 32-470-61-10-7-170-72100 FICA 804$ 32-470-61-10-7-170-76435 Supplies - Instructional 500$ 11,804$ 32-480-00-00-9-000-62260 CARES Act 84.425D 447,921$ 32-480/122-62-62-9-222-71131 Compensation-School Nurses 96,000.00$ 32-480/122-62-62-9-222-72100 FICA 7,344.00$ 32-480/122-62-62-9-222-72210 VRS Pension 15,956.00$ 32-480/122-62-62-9-222-72220 VRS Hybrid Pension Contribution -$ 32-480/122-62-62-9-222-72300 Group Health and Dental Insurance 17,330.00$ 32-480/122-62-62-9-222-72400 VRS Group Life Insurance 1,286.00$ 32-480/122-62-62-9-222-72510 Hybrid Disability Insurance -$ 32-480/122-62-62-9-222-72750 VRS Retiree Health Care Credit 1,162.00$ 139,078.00$ 32-480/112-64-64-9-420-71190 Compensation-Custodians 25,000.00$ 32-480/112-64-64-9-420-72100 FICA 1,913.00$ 32-480/112-64-64-9-420-72210 VRS Pension 575.00$ 32-480/112-64-64-9-420-72220 VRS Hybrid Pension Contribution -$ 32-480/112-64-64-9-420-72300 Group Health and Dental Insurance 8,667.00$ 32-480/112-64-64-9-420-72400 VRS Group Life Insurance 335.00$ 32-480/112-64-64-9-420-72510 Hybrid Disability Insurance -$ 32-480/112-64-64-9-420-72750 VRS Retiree Health Care Credit 170.00$ 36,660.00$ Salem City Schools Grant Budget Adjustments 9/8/2020 Attachment A 32-480/114-64-64-9-420-71190 Compensation-Custodians 25,000.00$ 32-480/114-64-64-9-420-72100 FICA 1,912.00$ 32-480/114-64-64-9-420-72210 VRS Pension 575.00$ 32-480/114-64-64-9-420-72220 VRS Hybrid Pension Contribution -$ 32-480/114-64-64-9-420-72300 Group Health and Dental Insurance 8,667.00$ 32-480/114-64-64-9-420-72400 VRS Group Life Insurance 335.00$ 32-480/114-64-64-9-420-72510 Hybrid Disability Insurance -$ 32-480/114-64-64-9-420-72750 VRS Retiree Health Care Credit 170.00$ 36,659.00$ 32-480/130-63-63-9-320-71170 Compensation-Bus Drivers 40,000$ 32-480/130-63-63-9-320-72100 FICA 3,060$ 32-480/130-63-63-9-320-72210 VRS Pension 920$ 32-480/130-63-63-9-320-72220 VRS Hybrid Pension Contribution -$ 32-480/130-63-63-9-320-72300 Group Health and Dental Insurance 17,334$ 32-480/130-63-63-9-320-72400 VRS Group Life Insurance 536$ 32-480/130-63-63-9-320-72510 Hybrid Disability Insurance -$ 32-480/130-63-63-9-320-72750 VRS Retiree Health Care Credit 272.00$ 62,122.00$ 32-480/111-61-10-3-110-71520 Compensation-Substitutes 14,300$ 32-480/111-61-10-3-110-72100 FICA 1,094$ 32-480/112-61-10-4-110-71520 Compensation-Substitutes 14,300$ 32-480/112-61-10-4-110-72100 FICA 1,094$ 32-480/113-61-10-2-110-71520 Compensation-Substitutes 14,300$ 32-480/113-61-10-2-110-72100 FICA 1,094$ 32-480/114-61-10-2-110-71520 Compensation-Substitutes 14,300$ 32-480/114-61-10-2-110-72100 FICA 1,094$ 32-480/115-61-10-2-110-71520 Compensation-Substitutes 14,300$ 32-480/115-61-10-2-110-72100 FICA 1,094$ 32-480/116-61-10-2-110-71520 Compensation-Substitutes 14,300$ 32-480/116-61-10-2-110-72100 FICA 1,094.00$ $92,364.00 32-480/111-61-10-3-110-73170 Repair/Maint - Tech Ed 598$ 32-480/111-64-64-9-420-76055 Machines, Equipment and Tools 6,667$ 32-480/111-64-64-9-420-76110 Supplies - Operational 7,303$ 32-480/112-64-64-9-420-76055 Machines, Equipment and Tools 6,667$ 32-480/112-64-64-9-420-76110 Supplies - Operational 6,629$ 32-480/113-64-64-9-420-76055 Machines, Equipment and Tools 6,667$ 32-480/113-64-64-9-420-76110 Supplies - Operational 6,627$ 32-480/114-64-64-9-420-76055 Machines, Equipment and Tools 6,666$ 32-480/114-64-64-9-420-76110 Supplies - Operational 6,627$ 32-480/115-64-64-9-420-76055 Machines, Equipment and Tools 6,667$ 32-480/115-64-64-9-420-76110 Supplies - Operational 6,627$ 32-480/116-64-64-9-420-76055 Machines, Equipment and Tools 6,666$ 32-480/116-64-64-9-420-76110 Supplies - Operational 6,627.00$ $80,440.00 759,725$ 759,725$