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HomeMy WebLinkAboutJULY 5, 2000 MINUTESMINUTES VIRGINIA BEACH CITY COUNCIL Virginia Beach, Virginia July 5, 2000 Mayor Oberndorf called to order the CITY MANAGER'S BRIEFING re LASKIN ROAD COMPREHENSIVE PLAN in the Council Conference Room, City Hall Building, on Tuesday, July 5, 2000, at 2:00 P.M. Council Members Present: Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Absent: Linwood O. Branch, III Reba S. McClanan [ENTERED: 10:45 A.M.] [ENTERED: 11.'00 A.M. (Malting flight arrangements due to sudden death of younger brother in Houston) MA YOR 'S COMMENTS ITEM # 46823 Mayor Oberndorf introduced the two new City Council Members: Robert C. Mandigo, Jr. (Kempsville - District 2) Rosemary Wilson (At-Large). Mayor Oberndorf advised of the death of Council Lady McClanan's younger brother in Houston, Texas. Council Lady McClanan will be a little late and will leave after the City Council Session for the services. ITEM # 46824 The City Manager introduced the new Chief Financial Officer: Steven T. Thompson. Steve is the former City Manager of Greenville, South Carolina, and commenced service with the City on Monday, duly Third. Steve has more than 20years of experience in local and state public service. -3- CITY MANAGER'S BRIEFING RETAIL ESTATE ASSESSMENT- ON LINE 9:30A.M. ITEM # 46825 Jerald D. Banagan, Real Estate Assessor, advised for the City Council's review, a Web Site has been designed for On Line Real Estate Assessments. Ninety-five percent (95%) of the telephone calls received are relative providing assessment information to the real estate and banking communities. Continuously, throughout the day, two (2) clerks provide real estate information to either citizens, banks, Realtors, Attorneys, et cetera. Recognizing an individual 's privacy concern and with City Council's consent, the Real Estate Assessor's office proceeded with an advertising effort through the news media announcing the City's intent to provide On Line Real Estate Assessments. A provision was created to allow any individual to have his or her name removed from the On Line Assessments. A special form, "Request to Have Owner's Name Withheld from Internet Assessment Record"was devised. 0f126,000 houses, approximately 2, 000 requests have been received to remove the owner's name from the system. In the future, there will be the ability to add to the assessment notice a statement relative Internet access. Through the utilization of Power Point, Mr. Banagan displayed a demonstration of the proposed Web Site. The Web Site will be available, subject to City Council's review and approval. The introductory page reads as follows: BEFORE ACCESSING ASSESSMENT INFORMATION: Under Virginia State Law, these records are public information. Display of this information on the Internet is specifically authorized by the Code of Virginia 3q58.1-3122.2 (1998) If you believe any data provided is inaccurate, or if you have any comments about this site, we would like to hearfrom you. Comments may be made by telephone at (757) 427-4601 or via e-mail to jburnk(~_~city, virginia- beach.va, us. While the Office of Real Estate Assessor has attempted to ensure that the data contained in this file is accurate and reflects the property's characteristics, the City of Virginia Beach makes no warranties, expressed or implied, concerning the accuracy, completeness, reliability or suitability of this data. The City of Virginia Beach does not assume any liability associated with the use or misuse of this data. A second page, provides factual information relative the Office of the Real Estate Assessor and Assessments. The management and staff of the Office or Real Estate Assessor for the City of Virginia Beach are pleased to provide you with on-line access to property information. We hope you will find this site to be a useful business and research tool as well as a personal means to assure that your assessment is fair and equitable. Other pages include: The Assessment Process Reassessing a Residential Neighborhood Real Estate Tax Relief(Senior Citizens and Elderly) Land Use Assessment Program This system has been devised to access through name search, property address or GPIN Number: General Information GPIN Number Property Address Legal Description Legal Owner July First Owner District Subdivision Ownership Transfer Information July 5, 2000 -4- CITY MANAGER'S BRIEFING RETAIL ESTATE ASSESSMENT- ON LINE ITEM # 46825 (Continued) Structure Information Year Built Remodeled Foundation type Roof Type Construction Type Building Class Total Number of Rooms Number of Baths with Tub Number of Half Baths Central Air Additions Class Code Exterior Finish Story Height Interior Condition of Structure Number of Bedrooms Number of Baths with Shower Only Types of Heat Fireplaces Land Information Zoning Front Footage Acreage Depth Footage City Utilities Water/Sewer Waterfront Topography Structural Improvements Item Size or Number of Units Rate % Adjustment Assessment Value Current Assessed Value Land Value Total bnprovement Value Total Assessed Value New Assessed Value Land Value Total Improvement Value Total Assessed Value Real Estate Assessments are public information and available in the Office of the Real Estate Assessor and by telephone. The fortn entitled: "Request to Have Owner's Name tFithheld from Internet Assessment Record" is on-line and can be printed via one's computer and mailed to the Real Estate Assessor. At the present time, assessment data can be purchased from Information Technology. It was suggested the "Search By Name" access be deleted on the Web site to eliminate some of the privacy issues. Mr. Banagan advised the Real Estate Assessor's office has the ability to edit the information placed on the Internet; however, it can not eliminate the names from the public record. A PUBLIC HEARING relative Real Estate Assessments - On Line shall be SCHEDULED for the City Council Session of July 11, 2000. An ad in THE BEACON was also suggested, under the title "Frequently Asked Questions. "Notices will be forwarded with assessments relative this new Web Site concept. duly 5, 2000 -5- CITY MAN/IGER'S BRIEFING DISPUTE RESOLUTION PROGRAM 10:12 A.M. ITEM # 46826 Mr. Fagan Stackhouse, Director of Department of Human Resources, advised the City's Dispute Resolution Program (DRP) is a comprehensive conflict resolution system which includes a formal, informal and a mediation alternative method of addressing and.fnding solutions to work related issues and grievances. It is a series of three collaborative processes designed to allow employees the opportunity to address disciplinary issues, non-disciplinary issues, a broad range of disputes and other work-related concerns, formally and informally with management. The emphasis is to resolve employee issues and concerns at the lowest management level. Managing employees conflict is the largest reducible cost in organizations. Sixty- ,five percent (65%) of performance problems result from strained relationships between employees and, NOT from de.fcits in individual employees' skill or motivation. The DRP program is administered by the Department of Human Resources, Employees Relations Division. Members now have the option of choosing three separate DRP methods all rolled up into one Dispute Resolution system: Grievance procedure, Mediation Process, Open Door Procedure The Grievance procedure Designed to allow employees to address issues resulting in disciplinary action or alleged violation of policy within their work environment An employee's right by state and local law Formal and a matter of record Designed to review two opposing points of view Final and binding after the decision at step four (Personnel Board) The Mediation Process Broad range of disputes that may or may not be appropriate .for he grievance procedure Mutually voluntary process facilitated by a Mediator. Either party may request it and the other party is free to accept or decline Informal and off-the-record; however, written agreement is binding. Results in a mutual search for a resolution Ensures employees are eligible for mediation Ensures that any final decisions are made by the parties themselves and must be acceptable to both Seeks common understanding and mutual agreement between parties The Open Door Procedure Designed as an informal means to discuss work related concerns through the chain of command Employee's option Has no time limits; no forms required Provides members with an opportunity to discuss their concerns with management up to the City Manager's level Allows for any workplace issue to be addressed The decisions at the City Manager's level is final July 5, 2ooo -6- CITY MANAGER'S BRIEFING DISPUTE RESOLUTION PROGRAM ITEM # 46826 (Continued) Mediation is a mutually voluntary process. Mr. Stackhouse along with approximately 15 others, are now State Supreme Court Certified Mediators. This number of Mediators will be doubled in the next six to eight months. Either party, management or employee, can request mediation. Making the Grievance Process More Effective and Efficient Reducing from 14 to 10 consecutive days to render determination of grievability Clarifying eligibility Only permanent employees eligible to use all phases of the grievance procedure Temporary, probational and seasonal employees are eligible to use the procedure up to step 3 Reducing the number of review steps from 5 to 4 Discontinuing the simultaneous use of the Grievance Procedure and the Open Door Process Managing the Dispute Resolution Program The Dispute Resolution Program will be administered by Human Resources/Employee Relations and the Virginia Beach Mediation Service System Directing and coordination processes and employee issues. Continuous and on-going training program additions and enhancements Adjustments will be made periodically based on feedback. July .5, 2000 -7- CITY MANAGER'S BRIEFING RED MILL - NEW TRAFFIC PATTERNS 10:12 A.M. ITEM # 4682 7 Charles Hassen, Development Services Center, with the utilization of a map, provided information relative the projects in the Red Mill area. The Intersection of Princess Anne, Sandbridge and Upton is currently under review as well as the tie-in of the two lanes. The WaIMart site, or what is known as Red Mill Commons, has been approved. Out parcels were depicted, which at the present time their development is unknown as the plans have not been submitted. The Home Depot is at the corner. The existing land uses with residential (Red Mill and Lagomar) and churches on Newstead with R-20 in the middle and comprised of existing single family homes. This plat was recorded in 1988 and consists of 20, O00 square foot lots. The street frontage landscaping consists of B-2 zoning. Newstead Drive will have a one to three foot variable height sculptured berm, with 20-foot at the base as its widest point. The back (delivery end) and side of the WalMart building will be located on Newstead. Mr. Hassen advised, as this zoning is not conditional, there is only minimum requirements for landscaping. The majority of the traffic to this building will be on Ferrell Parkway and Upton Drive. The Hannaford Store and Home Depot on King Richard are good examples in the past. The City co-ordinated with the residents as well as Hannaford and Home Depot. They were able to provide additional screening and rework some of the entrances for the truck traffic. A traffic light installation at Princess Anne is not scheduled at the present time. Council Lady Henley advised the residents of Newstead were very concerned relative truck traffic. Mr. Hassen advised the speed limit on Newstead will be 25 miles per hour. This section is a 36-foot paved section in a 60-foot right-of-way. On Ferrell Parkway and Upton Drive, there will be an undulating one- to-two foot berm of variable height, approximately 13-foot wide at the base. Elson Green will have commercial on both sides with the landscaping treatment at the WalMart site is at-grade shrubs and trees at ground level. The WalMart building is located over 500feet away from Newstead. The Home Depot building is over 100feet away from Newstead Drive, over 200feet from Princess Anne, and over 280feet from Elson Green. The landscape treatment along Elson Green is a four-foot undulating berm with the landscaping approximately 20foot wide at the base. Information relative the drainage will be provided. Relative the portion approaching the Nimmo area, which fronts on Princess Anne, there will be the parking lot, and a four-foot berm with additional landscaping. The number of cars allowed in the parking lot will be provided. There are no walkways. John Herzke, City Engineer, advised the main aspects of the development are the signalization. A traffic signal will be installed at General Booth and Ferrell. The vertical poles were installed a number of years ago. A traffic signal will be installed at Ferrell and Newstead and at the main entrance on Ferrell to their parking lot. The other traffic signal programmed will be at Upton and Elson Green. Obviously, when the intersection is modified, there will be a traffic signal at Princess Anne, Sandbridge and Upton. One other traffic signal was examined for the Upton Drive entrance as an escrow signal, which will be bonded. If determined another location will be more appropriate, then the bond is available. It is anticipated that traffic on this section of Princess Anne Road will be reduced approximately 15%, primarily because the traffic will have this route to take on the two roadways. A 4-1ane facility is being built on Ferrell from General Booth to Upton. Four-lanes are being built on Upton from Ferrell to Elson Green and then two lanes for the remainder down to Sandbridge. This will create more improved streets than currently available. Mr. Herzke cited the various entrances. The City does not have the authority to prohibit delivery trucks on Newstead. The 25-mile speed limit will be stringently enforced. Council Lady Henley referenced the concern of David Hill, property owner on the southwest corner, relative access to his properties and the future school site. Council Lady Henley requested the City staff meet with Mr. Hill. Mr. Herzke advised when the intersection is completed, it will impact the access to Mr. Hill's property. It has been agreed the City will acquire the Catholic Church property. Mr. Hill will be granted some means of access, but this has not been finalized. Council Lady Henley advised she will schedule the meeting with City Staff. Council Lady Wilson advised with the redistricting, the School Board will be requesting construction of elementary schools for FY2004 rather than 2006, which will affect the traffic patterns. Mr. Herzke advised appropriate turn lanes will be added and when access is on a main roadway like Princess Anne Road, school caution lights will be installed, thereby reducing the speed to 25 miles per hour. July 5, 2000 -8- B Y CONSENSUS, AGENDA RE VIEW SESSION 11:10 A.M. ITEM # 46828 the following items shall compose the CONSENT AGENDA: ORDINANCES L. 1. Ordinance to authorize the City Manager to lease spaces at the Farmers' Market: a. Kenneth E. & Judy Chapman - t/a Chapman's Flowers Space 3 & 4 b. Mark H. Holland - T/A Holland Produce Space 5 & 6 c. Elsie K Creekmore & Sharon C. Mosley-t/a Creekmore's Place Space 8 d. Laurie Moser - t/a Reflections of the Heart e. John T. Hardison & John Ziehinski - t/a Country Butcher Shop f David Hare & Robert T. Banes DDS - t/a Hare Farms g. Leonard E. Bergey - t/a Bergeys Dairy Farm h. Michelle Shean - t/a Virginia Garden i. Linda T. Xenakis - t/a Linda's Garden Space 10 Space 12 Space 13 Space 14 Space 23, 24, 27 Space 36 L.2 Ordinance to ACCEPT and APPROPRIATE a $25,000 grant from the National Fish and Wildlife Foundation to the FY 2001 Operating Budget of the Depart~nent of Planning re Elizabeth River watershed restoration and management work; TRANSFER $25,000 as a grant match from the FY 2001 General Fund Reserve for Contingencies, continue a Planning Technician I position within the Department; and, estimated revenue from the federal government be increased accordingly. L.3. Ordinance to TRANSFER $734,325 within the FY2001 Operating Budget of the Department of Museums and Cultural Arts re contractual personnel; and, authorize the creation of 54 part-time positions. L. 4. Ordinance re Appointment of Viewers beginning July 1, 2000, to view streets or alleys proposed to be altered or vacated. L. 5. License Refunds: $28,02&99 RESOLUTIONS M. 1. Resolutions re sale and issuance of $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000: a. Authorize distribution of A Preliminary Official Statement (POS) and other necessary documents Sixth Supplemental Resolution amending the Resolution adopted February 11, 1992, entitled, "Master Water and Sewer Revenue Bond Resolution providing for the issuance from time to time of one or more series of Water and Sewer System Revenue Bonds of the City of Virginia Beach ", as previously supplemented and amended, and providing for the form, details and the financing of the cost of improvements to the City's water and sanitary sewer facilities. Council Lady McClanan will ABSTAIN on Item M. 1. as she has not had the opportunity to completely review. July 5, 2000 -9- AGENDA RE VIEW SESSION ITEM # 46829 Application of KEITH YEA TES for a Variance to Section 4.4(b) of the Subdivision Ordinance which requires that all newly created lots must meet all requirements of the City Zoning Ordinance (CZO) and Section 4.4(d) which requires that all lots created by subdivision have direct access to a public street, at 3077 Yeates Lane (L YNNHA VEN - DISTRICT 5) Vice Mayor Sessoms referenced correspondence from Robert d. Scott, Director of Planning, requesting deferral based on new information. Mr. Scott, will contact the applicant. ITEM # 46830 Application of U. S. FIBERGLASS PRODUCTS, t/a WAVE RIDING VEHICLES for a Conditional Use Permit for an off-site parking lot located at the northwest corner of Cypress Avenue and 19th Street, containing 15,184 square feet (BEACH- DISTRICT 6). Councilman Branch referenced correspondence from the City Attorney requesting the addition of Condition ~4: The lot shall be used only by customers and employees of Wave Riding Vehicles or its successors. The City Attorney has not spoken with the applicant regarding this condition. The applicant shall be notified prior to the City Council Session. ITEM # 46831 Application of TRADEWINDS, L.C. for a Conditional Use Permit for a temporary parking lot located at the northeast corner of Atlantic Avenue and ]6th Street, containing 2 7, 000 square feet (BEACH - DISTRICT 6). Councilman Branch referenced the correspondence of the City Attorney requesting the revision of Conditions 1 and 9: The conditional use permit shall be valid until 12.'00 A.M. on December 31, 2000 The lot shall comply with all requirements of Section 23- 58 of the City Code, relating to commercial parking lots; provide& however, that if aggregate is used for the surface material, stone size shall not exceed one inch (1 ") in diameter. ITEM # 46832 Council Lady Henley advised Council Lady Eure suggested a modification to Condition Number 3: Application of LINDA HARVIN for a Conditional Use Permit for a home occupation (day care) on the north side of Rock Lake Loop, west of Rippline Rock Drive (1949 Rock Lake Loop), containing 6,519 square feet (PRINCESS ANNE - DISTRICT 7). Persons employed by the home daycare will be limited to relatives who also reside in the home and to one (1) non- relative who does not reside in the home July s, 2000 -lO- AGENDA RE VIEW SESSION ITEM # 46833 N. 7. Application ofDONA VON E. BONNEY for a Conditional Use Permit for automotive detailing at the northeast corner of Princess Anne Road and Indian River Road (1800 Princess Anne Road), containing 22, 433 square feet (PRINCESS ANNE- DISTRICT 7). Council Lady Henley advised this item will be discussed during the Forrnal Session Mr. Bonney does not agree to the requirement for a Conditional Use and the restrictions involving the freestanding sign and display of tires. The sign has been in existence over 25years. Council Lady Henley requested the City staff confer with Mr. Bonney relative his concerns. Mr. Bonney had not made contact with the Health Department regarding his septic tank. The City Council needs to clarify this is still an outstanding issue, which must be resolved. ITEM # 46834 BY CONSENSUS, the following items shall compose the CONSENT AGENDA: Application of KEITH YEA TES for a Variance to Section 4. 4(b) of the Subdivision Ordinance which requires that all newly created lots must meet all requirements of the City Zoning Ordinance (CZO) and Section 4.4(d) which requires that all lots created by subdivision have direct access to a public street, at 3077 Yeates Lane (L YNNHA VEN - DISTRICT 5) Application of U. S. FIBERGLASS PRODUCTS, t/a WAVE RIDING VEHICLES for a Conditional Use Permit. for an off-site parking lot located at the northwest corner of Cypress Avenue and 19th Street, containing ]5,184 square feet (BEACH - DISTRICT 6). Application of TRADEWINDS, L.C. for a Conditional Use Permit for a temporary parking lot located at the northeast corner of Atlantic Avenue and 16~ Street, containing 27,000 square feet (BEACH- DISTRICT 6). Application of VIRGINIA EQUIPMENT & DEVELOPMENT INC., for a Conditional Use Permit for an equipment storage yard with an of_rice warehouse on the south side of Production Road, beginning at a point 970 feet east of Central Drive, containing 2.5 acres (BEACH- DISTRICT 6) Application of FORTUNE ENTERPRISES, INC., a Virginia Corporation, for a Conditional Use Permit for motorcycle sales, rental and small engine repair on the south side of Holland Road, west of South Rosemont Road (3600 Holland Road), containing 30, 012.84 square feet (ROSE HALL - DISTRICT 3). Application of LINDA HARVIN for a Conditional Use Permit for a home occupation (day care) on the north side of Rock Lake Loop, west of Rippline Rock Drive (1949 Rock Lake Loop), containing 6,519 square feet (PRINCESS ANNE - DISTRICT 7). July 5, 2000 -11 - AGENDA RE VIEW SESSION ITEM # 46834 (Continued) Applications of NICHOLAS and VICKI ROSSE, t/a NICHOLAS VICTORIA HAIR STUDIO for a hair care center, including barber shops and beauty parlors at the northwest corner of Old Great Neck Road and Kenstock Drive (521 Old Great Neck Road), (BEACH- DISTRICT 6): Conditional Change of Zoning Classification from Conditional B-1 Neighborhood Business District to 0-2 Office District Classification, containing 1,008square feet b. Conditional Use Permit, containing 17, 000 square feet Application of OCEAN BAY HOMES, L.L.C., for a Change of Zoning District Class!fication from A-12 Apartment District to R-5S Residential Single Family District on the south side of Virginia Avenue beginning at a point 533.44 feet west of Rudee Avenue, containing 8, 522 square feet (BEACH- DISTRICT 6). N. IO. Application of BEACH BUILDER'S INC., for a Change of Zoning District Classification from R- 7. 5 Residential District to Conditional B-1A Limited Communitv Business District on the north side of Culver Lane beginning at a point 350 feet more or less east of General Booth Boulevard, containing 13,891 square feet (PRINCESS ANNE- DISTRICT 7). N. 1I Application of the CITY for a Change of Zoning District Classification from A G- 1 and A G-2 Agricultural District to 0-2 Office District at the west corner of the intersection of James Madison Boulevard and George Mason Drive (PRINCESS ANNE- DISTRICT 7). Item 2 and 3 will be APPROVED, BY CONSENT, with revised conditions. Item 6 will be APPROVED, BY CONSENT, with revised condition #3. July 5, 2000 - 12- CITY COUNCIL COMMENTS 11:18 A.M. ITEM # 46835 Mayor Oberndorf referenced the Certificate of ,4chievement for Excellence in Financial Reporting, which will be presented to Patricia Phillips, Director of Finance, in the Formal Session. This Certificate is the highest form of recognition in governmental accounting and financial reporting and was received in recognition of the comprehensive annual report (CAFR) for the Fiscal Year ended June 30, 1999. Marcie Sims, Director of Libraries, will receive the BANGOR LIBRARY "twin "plaque. The plaques were presented at Sister Cities International in behalf of the President's Millennium program from the Untied States National Commission on Libraries and Information Science to official Sister Cities Libraries. ITEM # 46836 Vice Mayor Sessoms requested representatives from HRT (Hampton Roads Transit) present information to the City Council Session of July 11, 2000. Vice Mayor Sessoms participated in the utilization of the trolley system at the Oceanfront. The service and professionalism was very poor. The trolleys were utilized to full capacity. Vice Mayor Sessoms is supportive of the trolley lanes; however, was disappointed in the reliability of the system. Councilman Branch also requested HRT present a status report on the boardwalk tram. ITEM # 4683 7 Councilman Jones referenced concerns relative the sand deplenishment at Chesapeake Beach and Ocean Park. The City Manager shall review and provide information to City Council. ITEM # 46838 Council Lady Parker expressed appreciation to the City Staff for the Fourth of July weekend from the employees who were making sure the streets were spotless at 12:00 Midnight to the Police who were on duty all hours. Overall, the July 4th weekend was a tremendous success. The businesses enjoyed a profitable weekend. All citizens were receptive to the Code of Conduct. Vice Mayor Sessoms expressed appreciation to the City Manager, Chief Operating Officer, the Police Chief and his deputies being in attendance at the Beach. Mayor Oberndorf advised Dan Stone, Director of Social Services, his social workers and the Youth Intervention Team also did a stupendous job. The weather, until last evening, was very comfortable. Council Lady Eure reiterated the praise for the City regarding this magnificent Holiday weekend. Councilman Mandigo advised he was only at the Resort Saturday night, but observed it was extremely crowded and echoed the accolades for the Police Department. ITEM # 46839 Council Lady Henley referenced the positive article in The Virginian-Pilot, Sunday, July 2, 2000, regarding the ultimate plans for the Oceanfront. This article was excellent in portraying the City's vision by providing public comment. ITEM # 46840 Council Lady Wilson advised she and Councilman Mandigo had the opportunity to attend the administration of the Oath of Office to the new Council Members in Portsmouth. Council Lady Wilson advised receipt of correspondence from her neighbor, who was upset regarding the crabpots and being unable to crab. Council Lady Wilson provided the correspondence to the City Manager and suggested this might be an issue for the Beaches and Waterways Commission. July s, 2000 -13- CITY COUNCIL COMMENTS ITEM # 46841 Mayor Oberndorf referenced correspondence from a citizen who was very concerned regarding the parking permits from the airport. The citizen also stated the City Council gave itself a raise. Mayor Oberndorf will respond and advise the City Council, on May 9, 2000, REMOVED THIS ITEM FROM THE AGENDA: Ordinance to set the annual salaries of the Mayor and Council Members July 5, 2000 - 14- ITEM # 46842 Mayor Meyera E. Oberndorf called to order the INFORMAL SESSION of the VIRGINIA BEACH CITY COUNCIL in the City Council Conference Room, City Hall Building, on Tuesday, July 5, 2000, at 12.'33 P.M. Council Members Present: Linwood O. Branch, III, Margaret L. Eure, Vgilliam W. Harrison, Jr., Barbara M. Henley, Louis R. done& Reba S. McClanan, Mayor Meyera E. Oberndorf, Nancy K. Parker and Vice Mayor Vgilliam D. Sessoms, Jr. Council Members Absent: Robert C. Mandigo, Jr. and Rosemary Vgilson July 5, 2000 -15- ITEM # 46843 Mayor Oberndorf entertained a motion to permit City Council to conduct its CLOSED SESSION, pursuant to Section 2.1-344(A), Code of Virginia, as amended, for the following purpose: PERSONNEL MATTERS: Discussion, consideration or interviews of prospective candidates for employment, assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees pursuant to Section 2.1-344 (A) (1). Boards and Commissions: Community Services Board Hampton Roads Planning District Commission Review and Allocation Committee Virginia Beach Health Services Advisory Board PUBLICLY-HELD PROPERTY: Discussion or consideration of the acquisition of real property for a public purpose, or of the disposition of publicly-held real property, where discussion in an open meeting would adversely affect the bargaining position or negotiating strategy of the public body pursuant to Section 2.1-344(A)(3). To-Wit Acquisition of Property - Stumpy Lake LEGAL MA TTERS: Consultation with legal counsel or briefings by staff' members, consultants, or attorneys pertaining to actual or probable litigation, where such consultation or briefing in open meetings would adversely affect the negotiating or litigatingposition of the public body and consultation with legal counsel employed or retained by a public body regarding specific matters requiring the provision of legal advice by such counsel pursuant to Section 2.1-344(A)(7). Acquisition of Property - Stumpy Lake Fala Corporation and Kana Corporation v. City of Virginia Beach City of Virginia Beach v. Fala Corporation and Kana Corporation Upon motion by Council Lady Parker, seconded by Councilman Branch, City Council voted to proceed into CLOSED SESSION. Voting: 9-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Mayor Meyera E. Oberndorf, Nancy K. Parker and Vice Mayor William D. Sessoms, Jr. and Council Members Voting Nay: None Council Members Absent: Robert C. Mandigo, Jr. and Rosemary Wilson (Time of Closed Session: 12:43 to 12:55 P.M.) July 5, 2000 -16- CERTIFICATION OF CLOSED SESSION ITEM # 46844 Upon motion by Vice Mayor Sessoms, seconded by Councilman Branch, City Council CERTIFIED THE CLOSED SESSION TO BE IN ACCORDANCE WITH THE MOTION TO RECESS. Only public business matters lawfully exempted from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies; AND, Only such public business matters as were identified in the motion convening the Closed Session were heard, discussed or considered by Virginia Beach City Council. Voting: 11- 0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, .Ir., Barbara M. Henley, Louis R. clones, Reba S. McClanan, Robert C. Mandigo, .Ir., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, .Ir. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None City Council attended the RECEPTION HONORING RETIRING COUNCIL MEMBERS AND COUNCIL MEMBERS NEWL Y ELECTED from 1:00 P.M. TO 2:00 P.M. .Iuly 5, 2ooo CERTIFICATION OF CLOSED SESSION VIRGINIA BEACH CITY COUNCIL WHEREAS: The Virginia Beach City Council convened into CLOSED SESSION, pursuant to the affirmative vote recorded in ITEM # 46843, Page 15, and in accordance with the provisions of The Virginia Freedom of Information Act; and, WHEREAS: Section 2.1-344. of the Code of Virginia requires a certification by the governing body that such Closed Session was conducted in conformity with Virginia law. NOW, THEREFORE, BE IT RESOLVED: That the Virginia Beach City Council hereby certifies that, to the best of each member's knowledge, (a) only public business matters lawfully exempted from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies; and, (b) only such public business matters as were identified in the motion convening this Closed Session were heard, discussed or considered by Virginia Beach City Council. City Clerk July 5, 2000 -17- FORMAL SESSION VIRGINIA BEACH CITY COUNCIL July 5, 2000 2:00 P.M. Mayor Meyera E. Oberndorf called to order the FORMAL SESSION of the VIRGINIA BEACH CITY COUNCIL in the Council Chamber, City Hall Building, on Tuesday, July 5, 2000, at 2.'00 P.M. Council Members Present: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr. Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Absent: None INVOCATION: Rabbi Benjamin Shull Temple Emanuel Synagogue PLEDGE OF ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA Vice Mayor Sessoms, being a Corporate Officer of Wachovia Bank, disclosed he will ABSTAIN on Item N7. (DONA VON E. BONNEY) and there were no other matters on the agenda in which he has a "personal interest", as defined in the Act, either individually or in his capacity as an officer of Wachovia Bank. The Vice Mayor regularly makes this Disclosure as he may not know of the Bank's interest in any application that may come before City Council. Vice Mayor Sessoms' letter of January 4, 2000, is hereby made apart of the record. July 5, 2o00 Item V-F. 1. - 18- CEREMONIAL ORGANIZATION OF CITY COUNCIL ITEM # 46845 The Honorable J. Curtis Fruit, Clerk- Virginia Beach Circuit Court ADMINISTERED the OATH OF OFFICE TO MEMBERS OF CITY COUNCIL: Margaret L. Eure Centerville - District 1 Reba S. McClanan Rose Hall - District 3 Robert C. Mandigo, Jr. Kempsville - District 2 Rosemary Wilson At Large All Council Members had previously officially taken their OATH OF OFFICE. July 5, 2000 - 19- Item V-F. 1. CEREMONIAL ORGANIZATION OF CITY COUNCIL ITEM # 46846 The Honorable J. Curtis Fruit, Clerk - Virginia Beach Circuit Court ADMINISTERED the OATH OF OFFICE TO THE MA YOR: The Honorable Meyera E. Oberndorf Mayor City of Virginia Beach Mayor Oberndorf was the first woman elected to City Council in 1976. She was the first woman elected Mayor in 1988 and first Mayor elected to a four-year term by direct election of the people. Mayor Oberndorf has served the longest tenure to-date. The year 2000 being the fourth 4-year term. July 5, 2ooo Item V-F. 2. - 20- CEREMONIAL OR GANIZA TI ON OF CITY COUNCIL ITEM # 4684 7 Upon NOMINATION by Councilman Harrison, City Council ELECTED: William D. Sessoms, Jr. Vice Mayor July 1, 2000 - June 30, 2002 (Fifth 4- Year term) Vice Mayor Sessoms has served the longest tenure in the City's history as Vice Mayor. Vice Mayor Sessoms was elected to City Council - At Large on July 1, 1988, and was re-elected continuously to-date thru June 30, 2002. Vice Mayor Sessoms was first elected At Large to City Council as Vice Mayor on July 1, 1992. Voting: 11-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William IV. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None July 5, 2000 Item V-F. 3. - 21 - CEREMONIAL ORGANIZATION OF CITY COUNCIL ITEM # 46848 The Honorable J. Curtis Fruit, Clerk- Virginia Beach Circuit Court, ADMINISTERED the OATH OF OFFICE: William D. Sessoms, Jr. Vice Mayor July 1, 2000 - June 30, 2002 July s, 20o0 Item V-G. - 22 - FORMAL SEATING OF VIRGINIA BEACH CITY COUNCIL ITEM # 46849 Mayor Oberndorf presented the Formal Seating of Virginia Beach City Council: Louis R. Jones Nancy K. Parker Barbara M. Henley William ~. Harrison, Jr. Rosemary Wilson Mayor Meyera E. Oberndorf Vice Mayor William D. Sessoms, Jr. Linwood O. Branch, III Reba S. McClanan Margaret L. Eure Robert C. Mandigo, Jr. Mayor Oberndorf and Members of City Council introduced family members in attendance. July 5, 2000 - 23 - Item V-F. 1. MINUTES ITEM # 46850 Upon motion by Vice Mayor Sessoms, seconded by Councilman Branch, City Council APPROVED the Minutes of the INFORMAl. AND FORMAl. SESSIONS of June 27, 2000. Voting: 10-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William IV. Harrison, ,Ir., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr. Mayor Meyera E. Oberndorf, Nancy K. Parker and Vice Mayor William D. Sessoms, Jr. Council Members Voting Nay: None Council Members Abstaining: Rosemary Wilson Council Members Absent: None Council Lady Wilson ABSTAINED as she was a Council Member-Elect on June 2 7, 2000. July 5, 2000 - 24 - Item Vd. ADOPT AGENDA FOR FORMAL SESSION ITEM # 46851 B Y CONSENSUS, City Council ADOPTED: AGENDA FOR THE FORMAL SESSION July 5, 2000 - 25 - V-J. 1. PRESENTATION ITEM # 46852 Mayor Oberndorf PRESENTED: AWARD OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING Government Finance Officers Association Patricia A. Phillips, Director - Department of Finance, accepted the Plaque. This Certificate is the highest form of recognition in governmental accounting and financial reporting and was received in recognition of the comprehensive annual report (CAFR) for the Fiscal Year ended June 30, 1999. This is the twenty-first certificate received by the City. Mrs. Phillips expressed appreciation to Robert Hays - Comptroller, Don Banrett, Richard Lester, Morris Frelon, Patti Porter, Linda Harris, Judy Rogers, Arlene Ney, Rich Dunford, Nancy Leavitt, as well as others for their contributions to this report. July 5, 2000 - 26- V-J. 2. PRESENTATION ITEM# 46853 Mayor Oberndorf PRESENTED: BANGOR LIBRARY "twin "plaque Marcie Sims, Director of Libraries, ACCEPTED the award. The plaques were presented at the Sister Cities International Conference in Denver, Colorado, in behalf of the President's Millennium program from the Untied States National Commission on Libraries and Information Science to official Sister Cities Libraries. Mayor Oberndorf expressed personal appreciation to the City Clerk- Ruth Hodges Smith, MMC, who assists and provides countless hours of unselfish dedication in the able operation of the Mayor's Sister City Commission. Mrs. Smith has been an active member of Sister City International since 1990. Mayor Oberndorf advised Mayor Alan Chambers of Bangor, Northern Ireland, was in attendance at the Sister Cities International Conference and ACCEPTED the BANGOR LIBRARYplaque. The Mayor met with Mayor Chambers, Chief Executive Trevor Polley and Alderman Cree while there. 2000 -27- Item V-K. 1. PUBLIC HEARING ITEM # 46854 Mayor Oberndorf DECLARED A PUBLIC HEARING: Ordinance to authorize the City Manager to lease spaces at the Farmers' Market: Kenneth E. & Judy Chapman - t/a Chapman's Flowers Space 3 & 4 Mark H. Holland- T/A Holland Produce Space 5 & 6 Elsie V. Creekmore & Sharon C. Mosley-t/a Creekmore's Place Space 8 Laurie Moser - t/a Reflections of the Heart Space 10 John T. Hardison & John Ziehinski - t/a Country Butcher Shop Space 12 David Hare & Robert T. Banes DDS - t/a Hare Farms Space 13 Leonard E. Bergey - t/a Bergeys Dairy Farm Space 14 Michelle Shean - t/a Virginia Garden Space 23, 24, 27 Linda T. Xenakis - t/a Linda's Garden Space 36 There being no speakers, Mayor Oberndorf CLOSED THE PUBLIC HEARING. JuU ~, 2000 - 28 - Item V- L./M. ORDINANCES/RESOLUTION ITEM # 46855 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council APPROVED IN ONE MOTION, ORDINANCES la/b/c/d/e/f/g/h/i, 2, 3, 4, and 5 and RESOLUTION la/b of the CONSENT AGENDA. Voting: 11-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William ~ Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf,, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None Council Lady McClanan ABSTAINED on Item M. la/b as she has not had the time to completely review. July 5, 2000 Item V- H. 1.a./b./c./d./e./f/g/h.i. - 29- ORDINANCES/RESOL UTION ITEM 14 46856 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED: Ordinance to authorize the City Manager to lease spaces at the Farmers' Market: Kenneth E. & Judy Chapman - t/a Chapman's Flowers Space 3 & 4 Mark H. Holland - T/A Holland Produce Space 5 & 6 Elsie V. Creekmore & Sharon C. Mosley-t/a Creekmore's Place Space 8 Laurie Moser - t/a Reflections of the Heart John T. Hardison & John Ziehinski - t/a Country Butcher Shop David Hare & Robert T. Banes DDS - t/a Hare Farms Leonard E. Bergey - t/a Bergeys Dairy Farm Michelle Shean - t/a Virginia Garden Linda T. Xenakis - t/a Linda's Garden Space 10 Space 12 Space 13 Space 14 Space 23, 24, 27 Space 36 Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 1 2 3 AN ORDINANCE AUTHORIZING THE CITY MANAGER TO LEASE SPACES AT THE VIRGINIA BEACH FARMERS MARKET 4 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 WHEREAS, the City of Virginia Beach has leased spaces in the Farmers Market located at the intersection of Princess Anne and Dam Neck Roads for twenty-three years; WHEREAS, a number of leases for current tenants at the Farmers Market have expired and the tenants wish to renew them; and WHEREAS, a public hearing concerning these proposed leases has been advertised and conducted. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: That the City Manager is hereby authorized on behalf of the City of Virginia Beach to enter into lease agreements for spaces at the Farmers Market with the following persons or entities: Space 3 & 4 Space 5 & 6 Space 8 Space 10 Space 12 Space 13 Space 14 Space 23, 24, & 27 Space 36 Kenneth E. and Judy Chapman t/a Chapman's Flowers Mark H. Holland t/a Holland Produce Elsie V. Creekmore and Sharon C. Mosley t/a Creekmore's Place Laurie Moser t/a Reflections of the Heart John T. Hardison & John Ziehinski t/a County Butcher Shop David Hare & Robert T. Banes DDS t/a Hare Farms Leonard E. Bergey t/a Bergey's Dairy Farm Michelle Shean t/a Virginia Garden Linda T. Xenakis t/a Linda's Garden Adopted by the Council of the City of Virginia Beach, Virginia, on the 5th day of July , 2000. CA7773 F:~Data~ATY~Ordin~NONCODE~lease spaces.ord.wpd June 26, 2000 R-1 APPROVED AS TO CONTENT: ~partment APPROVED AS TO LEGAL SUFFICIENCY: City Attorne~"s Of~ce SUMMARY OF TERMS LEASES FOR SPACES AT THE VIRGINIA BEACH FARMERS MARKET LESSOR: LESSEES: TERM: RENT: City of Virginia Beach Space 3 & 4 Space 5 & 6 Space 8 Space 10 Space 12 Space 13 Space 14 Space 23, 24, & 27 Space 36 Kenneth E. and Judy Chapman t/a Chapman's Flowers Mark H. Holland t/a Holland Produce Elsie V. Creekmore and Sharon C. Mosley t/a Creekmore's Place Laurie Moser t/a Reflections of the Heart John T. Hardison & John Ziehinski t/a County Butcher Shop David Hare & Robert T. Banes DDS t/a Hare Farms Leonard E. Bergey t/a Bergey's Dairy Farm Michelle Shean t/a Virginia Garden Linda T. Xenakis t/a Linda's Garden July 1, 2000 - June 30, 2003 Base Rent ranges from $ 242 to $ 647 per month, depending on the amount of space RIGHTS AND RESPONSIBILITIES OF LESSEES: Use leased spaces for retail enterprises consistent with the purpose of the Farmers Market. Maintain leased spaces, including heating and air conditioning units. Purchase commercial general liability insurance. Keep retail spaces open during hours of Farmers Market operation. RIGHTS AND RESPONSIBILITIES OF CITY: Maintain common areas of the Farmers Market and structural elements of the leased spaces. Pay for water, sewer and, in most cases, electrical service. TERMINATION: City may terminate by providing Lessee sixty (60) days notice. - 30- Item V- H. 2. ORDINANCES~RES OL UTI ON ITEM # 46857 Upon motion by Vice Mayor Sessoms, seconded by Councilman clones, City Council ADOPTED: Ordinance to ACCEPT and APPROPRIATE a $25,000 grant from the National Fish and Wildlife Foundation to the FY 2001 Operating Budget of the Department of Planning re Elizabeth River watershed restoration and management work; TRANSFER $25,000 as a grant match from the FY2001 General Fund Reserve for Contingencies, continue a Planning Technician I position within the Department; and, estimated revenue from the federal government be increased accordingly. Voting: 11-0 (By Consent) Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William I~. Harrison, dr., Barbara M. Henley, Louis R. done& Reba S. McClanan, Robert C. Mandigo, dr., Mayor Meyera E. Oberndorf Nancy K. Parker, Vice Mayor William D. Sessoms, dr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 1 2 3 4 5 6 7 8 9 AN ORDINANCE TO ACCEPT AND APPROPRIATE A $25,000 GRANT FROM THE NATIONAL FISH AND WILDLIFE FOUNDATION, AND TO TR3tNSFER $25,000 AS A GRANT MATCH FROM THE FY 2001 GENERAL FUND RESERVE FOR CONTINGENCIES FOR GRANT MATCHES, TO THE PLANNING DEPARTMENT'S FY 2001 OPERATING BUDGET 10 11 12 13 14 15 16 17 18 19 2O 21 22 23 24 25 26 27 28 29 3O 31 32 33 WHEREAS, the National Fish and Wildlife Foundation has provided the City with a $25,000 federal grant for the purpose of supporting an Elizabeth River Watershed Management project; WHEREAS, this grant requires a cash match of $25,000 which is available in the FY 2001 General Fund Reserve for Contingencies for Grant Matches; and WHEREAS, the work to be provided through these resources is considered vital to the continuing environmental restoration and sound management of natural resources within the Elizabeth River watershed in Virginia Beach. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: 1. That a $25,000 federal grant is hereby accepted from the National Fish and Wildlife Foundation and appropriated to the Department of Planning's FY 2001 Operating Budget to be used for Elizabeth River watershed restoration and management work. 2. That $25,000 is hereby transferred from the FY 2001 General Fund Reserve for Contingencies for Grant Matches to the Department of Planning's FY 2001 Operating Budget to supply the required cash match for the grant. 3. That a Planning Technician I position is hereby continued within the Department of Planning through FY 2001 to carry out the work associated with this grant. 34 35 36 37 4. That estimated Revenue from the federal government is hereby increased by $25,000. Adopted by the Council of the City of Virginia Beach, Virginia, on the 5th day of 3u1¥ , 2000. CA-7744 ORDIN~NONCODE~FISH & WILDLIFE.ORD2 R3 JUNE 19, 2000 APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Management City Attorney's Office 1120 CONNECTICUT AVENUE, NW SUITE 900 WASHINGTON, DC 20036 (202) 857-0166 FAX (202) 857-0162 May 15, 2000 H. Clayton Bernick, III City of Virginia Beach Department of Planning 2401 Courthouse Drive Virginia Beach, VA 23456-9040 Dear Mr. Bernick, III: We are pleased to advise you that the Board of Directors of the National Fish and Wildlife Foundation has approved a Chesapeake Bay Small Watershed Grant of up to $25,000 to the City of Virginia Beach. This Grant is awarded specifically to support the Elizabeth River (VA) Watershed Management project. Please read the attached Agreement carefully. By signing this Agreement you acknowledge an understanding of, and compliance with, all of its terms and conditions, including the attachments referenced in Section XIII. Because this Agreement involves the handling of federal funds, a copy of this Agreement and attachments must be reviewed by your Chief Financial Officer or Treasurer. If the terms and conditions of the Agreement are acceptable, sign and return the Agreement to NFWF. If we do not receive the countersigned copy within thirty (30) days of mailing, this grant may be revoked. The Foundation's federal funds are being provided to you through an agreement with the Environmental Protection Agency's Chesapeake Bay Program and are made possible by Section 104 of the Clean Water Act. Appropriate credit must be given to the Foundation, the EPA Chesapeake Bay Program, and other donors in any and all press releases, publications, and other public communications. The Foundation is pleased to be involved in your project. We may be contacting you in order to conduct a site visit to see, first hand, what is being done. If, as part of this project, you conduct any public gatherings, please contact the Foundation as we would like to attend. On behalf of the Board of Directors and the staff of the National Fish and Wildlife Foundation, I wish you the best of luck with your project. Please contact Malia Somerville should you have any questions. S incer Director, Mid-Atlantic Region Enclosure p~nted on recycled paper -31 - Item V- H. 3. ORDINANCES~RES OL UTI ON ITEM # 46858 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED: Ordinance to TRANSFER $734,325 within the FY 2001 Operating Budget of the Department of Museums and Cultural Arts re contractual personnel; and, authorize the creation of 54 part-time positions. Voting: 11-0 (By Consent) Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 3O AN ORDINANCE TO TRANSFER $734,325 WITHIN THE FY 2001 OPERATING BUDGET OF THE DEPARTMENT OF MUSEUMS AND CULTURAL ARTS AND AUTHORIZE THE CREATION OF 54 PART-TIME POSITIONS WHEREAS, the Department of Museums and Cultural Arts currently uses temporary services to provide staffing at the Virginia Marine Science Museum during the tourist season; WHEREAS, creating part-time positions, instead of relying on temporary services, will reduce operation costs without further demands on City resources; and WHEREAS, to accomplish this, $734,325 in funds previously appropriated to the Department's FY 2001 Operating Budget must be transferred within the Department's budget. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: 1. That $734,325 in funds previously appropriated to the FY 2001 Operating Budget of the Department of Museums and Cultural Arts to be used for the expenses of contractual personnel are hereby transferred within the Department's FY 2001 Operating Budget to be made available for part-time professional, technical, clerical and supervisory salaries. 2. That, within the FY 2001 Operating Budget of the Department of Museums and Cultural Arts, 54 part-time positions are hereby created to perform services previously provided by employees of temporary services. 3. That this ordinance shall be effective as of July 1, 2000. Adopted by the Council of the City of Virginia Beach, Virginia, on the 5th day of July , 2000. CA-7766 ORDIN~NONCODE~MANPOWER.ORD JUNE 28, 2000 R5 Approved as to Content: Approved as to Legal Sufficiency: Management ~erv~oeA/--~/~/ ~ity Attor~'s Off~ce - 32 - Item V- H. 4. ORDINANCES/RESOL UTION ITEM # 46859 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED: Ordinance re Appointment of Viewers beginning July 1, 2000, to view streets or alleys proposed to be altered or vacated. Director of Planning Director of Public Works Director of General Services (July 1, 2000 thru June 30, 2001) Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, IIL Margaret L. Eure, William ~. Harrison, ,Ir., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, dr., Mayor Meyera E. Oberndorf Nancy K. Parker, Vice Mayor William D. Sessoms, dr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 5 6 7 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 AN ORDINANCE APPOINTING THREE (3) VIEWERS FOR ONE-YEAR TERMS BEGINNING JULY 1, 2000, TO VIEW EACH STREET OR ALLEY PROPOSED TO BE CLOSED WHEREAS, Section 33-111.2 of the City Code provides that "[t]hree (3) viewers shall be appointed each year to serve terms of one year beginning July 1 to view each and every street or alley proposed to be altered or vacated during the term"; ordinance WHEREAS, pursuant to § 33-111.2, City Council, by adopted June 22, 1999 (0RD-99-2547I), appointed the Directors of the Departments of Planning, Public Works and General Services to serve as viewers for terms of one year, beginning July 1, 1999, and ending June 30, 2000; and WHEREAS, it is the desire of City Council to re-appoint the Directors of the Departments of Planning, Public Works and General Services to serve as viewers for additional one-year terms, beginning July 1, 2000, and ending June 30, 2001. NOW, THEREFORE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: That the Director of Planning, the Director of Public Works and the Director of General Services of the City of Virginia Beach are each hereby appointed as a viewer to serve a one-year term beginning July 1, 2000, and ending June 30, 2001, to view each and every application to close a street or alley, and to report in writing whether in their opinion, any, and if any, what inconvenience would result from discontinuing the street or alley or portion thereof. Adopted by the Council of the City of Virginia Beach, Virginia, on the 5th day of July , 2000. CA-7779 ODIN~NONCODE~VIEWERS.ORD2 PREPARED: June 28, 2000 R2 Approved as to Content: Planning ~ ~/p/ar t ment Approved as to Legal City Attorney's Office - 33 - Item V- H.$. ORDINANCES/RESOL UTION ITEM # 46860 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council APPROVED: License Refunds: $2& 02& 99 Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 FORM NO. C.A. ~ REV. 3/86 AN ORDINANCE AUTHORIZING LICENSE REFUNDS UPON APPLICATION OF CERTAIN PERSONS AND UPON CERTIFICATION OF THE COMMISSIONER OF THE REVENUE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: That the following applications for license refunds, upon certification of the Commissioner of the Revenue are hereby approved: NAME LICENSE DATE BASE INTEREST TOTAL YEAR PAID ACCESSORY BUILDING CONCEPTS INC BLACKWATER TRADING POST INC CHESAPEAKE CABINET CRAFTERS INC COPI Q INC DESIGN BUILD CONSTRUCTION LLC E S G ENTERPRISES INC HOCKADAY MICHAEL L HORNER CORPORATION (THE) KERRY ROCKFORD ENTERPRISES INC KING LANDSCAPES INC KNI'I-FING CORNER INC (THE) LIFE CARE SERVICES CORP NAKANISHI J L DR NGUYEN LUYEN H PEMBROKE HAIR GRAPHICS INC PLATT BIRUTA POSITIVE CHANGES HYPNOSIS CORP ROSE UNIFORMS OF VA INC WHITE EULION J YATES GEORGE HOLTON 2000 06112/00 21.66 0.00 21.66 06/05/00 -AUDIT 398.72 50.96 449.68 06/05100 AUDIT 9.76 26.25 36.01 06~09/00 AUDIT 618.87 0.00 618.87 05/31/00 AUDIT 10.00 2.08 12.08 05/30/00 AUDIT 1,957.54 315.36 2,272.90 06/01/00 AUDIT 10.00 1.25 11.25 05/22/00 AUDIT 51.42 15.52 66.94 1998-2000 06/05/00 336.57 0.00 336.57 05/30/00 AUDIT 44.79 5.38 50.17 2000 05~25/00 21.20 3.88 25.08 2000 05/31/00 21.78 0.00 21.78 2000 06/15/00 2,529.45 0.00 2,529.45 05/30/00 AUDIT+2000 LIC 190.00 16.24 206.24 05/22/05 06/07/00 21.93 0.00 21.93 2000 06/15/00 40.00 0.00 40.00 1999-2000 05/10100 65.55 0.00 65.55 2000 06/07/00 75.31 0.00 75.31 ~,2000 06/12/00 40.00 0.00 40.00 2000 06~07/00 16.31 0.00 16.31 ~enue This ordinance shall be effective from date of adoption. The above abatement(s) totaling City of Virginia Beach on the 6,917.78 Fifth were approved by the Council of the day of July ., ,20 O0 Ruth Hodges Smith City Clerk AN ORDINANCE AUTHORIZING LICENSE REFUNDS UPON APPLICATION OF CERTAIN PERSONS AND UPON CERTIFICATION OF THE COMMISSIONER OF THE REVENUE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: That the following applications for license refunds, upon certification of the Commissioner of the Revenue are hereby approved: NAME LICENSE DATE YEAR PAID BASE INTEREST TOTAL BAYSIDE MOTORS INC CAPITAL ONE INC CONTINENTAL CARS INC DANIEL BARTON N DAVCON INCORPORATED DJS AUTO REPAIR INC DOR O MATIC SERVICES INC DUTKO KAREN L FISHER GAP STORES INC (THE) G C OF VIRGINIA BEACH LLC GREENWICH SUPPLY CORP HARKNESS CHARLES E JR HILLIAN INC IMPAQ CORPORATION J L SURPLUS SALES INC JAMES GROUP INC JOHNSTON CHARLES C KELLY JAMES R KGS PROPERTIES INC KGS PROPERTIES INC LAVINGIA S J LAWSON SELBERT G LENSCRAFTERS INC LIM GLORIA E & JOHN J LOUIS FOREIGN CAR & SON LTD MAIL DEPOT INC NAN ONE INC OCEAN BREEZE FESTIVAL PARK INC P & P FOOD INC PERKINS BOBBI L & GERALD A REHAB STAFFING RESOURCES SCI VIRGINIA FUNERAL SERVICES STRIFFLER ENGINEERING ASSOC PC WILD WATER RAPIDS INC WRIGHT DOUGLAS J 04/07/00 AUDIT 913.41 0.00 913.41 2000 05/25/00 255.52 0.00 255.52 2000 05/25~00 92.16 0.00 92.16 2000 05/22/00 29.76 0.00 29.76 2000 05/22/00 592.00 0.00 592.00 2000 05/23/00 742.23 0.00 742.23 05/10/00 AUDIT 1,472,47 0,00 1,472.47 2000 05/22/00 10.26 0.00 10.26 2000 05/16/00 3,021.23 0.00 3,021.23 04/05/00 AUDIT 18.65 0.00 18.65 2000 05/22/00 571.44 0.00 571.44 05/09/00 AUDIT 2,342.56 516.64 2,859.20 05/11/00 AUDIT 10.00 0.00 10.00 05/17/00 AUDIT 1,017.82 324.15 1,341.97 05/10/00 AUDIT 81.70 8.82 90.52 05/25/00 AUDIT 90.20 10.53 100.73 05/11/00 AUDIT 174.08 52.20 226.28 2000 05/25/00 100.27 0.00 100.27 2000 05/25/00 162.36 0.00 162.36 2000 05/25/00 288.72 0.00 288.72 2000 05~26/00 10.00 0.00 10.00 2000 04/17/00 40.00 0.00 40.00 04/06/00 AUDIT 1.19 0.35 1.54 05/22/00 AUDIT 13.20 0.00 13.20 05/22/00 AUDIT 50.00 1.25 51.25 05/19/00 AUDIT 635.15 78.93 714.08 2000 05/19/00 29.43 0.00 29.43 05/15/00 AUDIT 2,097.38 296.59 2,393.97 05/15/00 AUDIT 193.65 32.00 225.65 05~26/00 AUDIT 10.00 0.00 10.00 05/19/00 AUDIT 10.00 0.00 10.00 04/06/00 A U D IT 761.06 0.00 761.06 2000 05/22/00 233.74 0.00 233.74 05/18/00 AUDIT 3,309.72 391.85 3,701.57 1999 05~25/00 16.44 0.00 16.44 t:::omr~issio-n~ o~ the Revenue ~City A-ff-0rney's Office This ordinance shall be effective from date of adoption. The above abatement(s) totaling 21,111.11 Fifth City of Virginia Beach on the were approved by the day of July Council of the ,2000 Ruth Hodges Smith City Clerk - 34- Item V- L l.afo. ORDINANCES/RESOL UTION ITEM # 46861 Upon motion by Vice Mayor Sessoms, seconded by Councihnan Jones, City Council ADOPTED: Resolutions re sale and issuance of $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000: Authorize distribution of A Preliminary Official Statement (POS) and other necessary documents Sixth Supplemental Resolution amending the Resolution adopted February l l, 1992, entitled, "Master Water and Sewer Revenue Bond Resolution providing for the issuance from time to time of one or more series of Water and Sewer System Revenue Bonds of the City of Virginia Beach ", as previously supplemented and amended, andprovidingfor the form, details and the financing of the cost of improvements to the City's water and sanitary sewer facilities. Voting: 10-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Abstaining: Reba S. McClanan Council Members Absent: None Council Lady McClanan ABSTAINED as she has not had the opportunity to completely review. JuU ~, 2000 RESOLUTION AUTHORIZING THE DISTRIBUTION OF A PRELIMINARY OFFICIAL STATEMENT AND OTHER ACTIONS IN CONNECTION WITH THE ISSUANCE BY THE CITY OF VIRGINIA BEACH, VIRGINIA, OF ITS WATER AND SEWER SYSTEM REVENUE BONDS, SERIES OF 2000 WHEREAS, the City of Virginia Beach, Virginia (the "City"), proposes to issue its Water and Sewer System Revenue Bonds, Series of 2000, in an amount not to exceed $40,000,000 (the "Bonds"); and WHEREAS, there have been presented to this meeting drafts of the following documents: (a) Notice of Sale, draft dated June 22, 2000 the "Notice of Sale"), of the City relating to the advertmsement of the public offering of the Bonds; (b) Preliminary Official Statement, draft dated June 22, 2000 (the "Preliminary Official Statement"), of the City relating to the public offering of the Bonds; and (c) Continuing Disclosure Agreement, draft dated June 22, 2000, 2000, pursuant to which the City agrees to undertake continuing disclosure obligations pursuant to Rule 15c2-12 (the "Rule") promulgated by the Securities and Exchange Commission (the "SEC") for the benefit of the holders of the Bonds. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA: 1. The Council of the City (the "City Council") approves the following terms of the sale of the Bonds. The Bonds shall be sold by competitive bid, and the City Manager shall receive bids for the Bonds and award the Bonds to the bidder providing the lowest "true" or "Canadian" interest cost, subject to the following limitations. The Bonds (a) shall have a "true" or "Canadian" interest cost not to exceed 7.50%, taking into account any original issue discount or premium, (b) shall be sold to the purchaser at a price not less than 99% of the principal amount thereof and (c) shall mature no later than the year 2026. 2. The City Manager, in collaboration with Government Finance Associates, Inc., and Government Finance Group, the City's financial advisors (the "Financial Advisors"), is authorized and directed to take all proper steps to advertise the Bonds for sale substantially in accordance with the form of Notice of Sale attached hereto, which is hereby approved, provided that the City Manager, in collaboration with the Financial Advisors, may make such changes in the Notice of Sale not inconsistent with this Resolution as he may consider to be in the best interest of the City. 3. The City authorizes the distribution of the Preliminary Official Statement in form deemed "near final" as of its date, within the meaning of the Rule of the SEC, to prospective purchasers of the Bonds, with such completions, omissions, insertions and changes as may be approved by the City Manager. Such distribution shall constitute conclusive evidence of the approval of the City Manager as to any such completions, omissions, insertions and changes and that the City has deemed the Preliminary Official Statement to be near final as of its date. 4. The City Manager, in collaboration with the Financial Advisors, is hereby authorized and directed to approve such completions, omissions, insertions and other changes to the Preliminary Official Statement necessary to reflect the terms of the sale of the Bonds and the details thereof appropriate to complete it as an official statement in final form (the "Official Statement") and to execute and deliver the Official Statement to the purchasers of the Bonds. Execution of the Official Statement by the City Manager shall constitute conclusive evidence of his approval of any such completions, omissions, insertions and changes and that the Official Statement has been deemed final by the City as of its date within the meaning of the Rule. 5. The Mayor, the City Manager and such officer or officers of the City as either may designate are hereby authorized and directed to execute the Continuing Disclosure Agreement, the form of which is hereby approved, with such completions, omissions, insertions and changes that are not inconsistent with this Resolution. 6. The Mayor is hereby authorized and directed to execute the Bonds by manual or facsimile signature, the City Clerk is hereby authorized and directed to countersign the Bonds and affix the seal of the City thereto or cause a facsimile thereof to be printed thereon, and the officers of the City are hereby authorized and directed to deliver the Bonds to the registrar and paying agent for authentication and delivery to the purchasers of the Bonds. 7. The officers of the City are hereby authorized and directed to execute, deliver and file all certificates and documents and to take all such further action as they may consider necessary or desirable in connection with the issuance and sale of the Bonds, including without limitation (a) execution and delivery of a certificate setting forth the expected use and investment of the proceeds of the Bonds to show that such expected use and investment will not violate the provisions of Section 148 of the Internal Revenue Code of 1986, as amended (the "Code"), and regulations thereunder, applicable to "arbitrage bonds," (b) making any elections that such officers deem desirable regarding any provision requiring rebate to the United States of "arbitrage profits" earned on investment of proceeds of the Bonds, and (c) filing Internal Revenue Service Form 8038-G. The foregoing shall be subject to the advice, approval and direction of bond counsel. 8. Any authorization herein to execute a document shall include authorization to deliver it to the other parties thereto. 9. Ail other acts of the officers of the City that are in conformity with the purposes and intent of this Resolution and in furtherance of the issuance and sale of the Bonds are hereby approved and ratified. 10. This Resolution shall take effect immediately. Adopted by the Council of the City of Virginia Beach, Virginia, on the 5th day of July, 2000. CA7768 F: ~Data~ATY~Ordin~NONCODE~POS Statement. res June 26, 2000 R-2 APPROVED AS TO CONTENTS: Department of Finance APPROVED AS TO LEGAL SUFFICIENCY: City Attorne~'~' s Of~ce WATI~ , SE~ES 2000 Authorization summary Remaining Authorization Authorization Authorization Prior to Sale From Sale 1990 $ 2,272,739 $ 1,791,738 1991 3,203,700 1,749,303 1993 4,123,530 1,945,321 1994 12,663,000 6,889,558 1995 2,769,952 1,305,597 1996 6,960,000 5,936,784 1997 12,730,000 11,149,669 1998 11,600,000 6,530,813 1999 9,513,500 2,701,217 2000 7,890,000 -- Total $73,726,421 $40,000,000 Authorization After Sale $ 481,001 1,454,397 2,178,209 5,773,442 1,464,355 1,023,216 1,580,331 5,069,187 6,812,283 7,890,000 $33,726,421 F:\Users\LBrown\Rich\water and sewer authorization summary tabel.wpd t~ 0 '~' 0 O) oo~ ~ o 0 0 0 ' O0~v- ' ' ' ' 003,,- ' ' o ,,q88 ' ' 0 ' ~O00 ~0 0 0 I'-- ('0 ~ o ~. O 0 o o CITY OF VIRGINIA BEACH, VIRGINIA SIXTH SUPPLEMENTAL RESOLUTION SUPPLEMENTING AND AMENDING RESOLUTION ADOPTED FEBRUARY 11, 1992, ENTITLED "MASTER WATER AND SEWER REVENUE BOND RESOLUTION PROVIDING FOR THE ISSUANCE FROM TIME TO TIME OF ONE OR MORE SERIES OF WATER AND SEWER SYSTEM REVENUE BONDS OF THE CITY OF VIRGINIA BEACH," AS PREVIOUSLY SUPPLEMENTED AND AMENDED, TO PROVIDE FOR THE ISSUANCE AND SALE OF $40,000,000 WATER AND SEWER SYSTEM REVENUE BONDS, SERIES OF 2000, AND PROVIDING FOR THE FORM, DETAILS AND PAYMENT THEREOF AND THE FINANCING OF THE COST OF IMPROVEMENTS TO THE CITY'S WATER AND SANITARY SEWER FACILITIES ADOPTED ON JULY 5, 2000 TABLE OF CONTENTS Page Section 6.203. Amendment to Section 101 Section 6.204. Amendment to Section 208 Section 6.205. Amendment to Section 209 Section 6.206. Amendment to Section 301 Section 6.207. Amendment to Section 302 Section 6.208. Amendment to Section 303 Section 6.209. Amendment to Section 304 Section 6.210. Amendment to Section 306 Section 6.211. Amendment to Section 601 Section 6.212. Amendment to Section 602 Section 6.213. Amendment to Section 604 Section 6.214. Amendment to Section 615 Section 6.215. Amendment to Section 708 Section 6.216. Amendment to Section 801 Section 6.217. Amendment to Section 802 Section 6.218. Amendment to Section 803 Section 6.219. Amendment to Section 807 (i) ARTICLE I SIXTH SUPPLEMENTAL RESOLUTION Section 6.101. Sixth Supplemental Resolution ................................. 2 Section 6.102. Meaning of Terms; Definitions ................................. 2 Section 6.103. Reference to Articles and Sections .............................. 3 ARTICLE II AMENDMENTS TO MASTER RESOLUTION Section 6.201. Effective Date of Amendments ................................. 3 Section 6.202. Amendment to Table of Contents ............................... 4 Section 6.220. Amendment to Section 901 ................................... 10 Section 6.221. Deletion of Section 904 ...................................... 10 Section 6.222. Amendment to Section 905 ................................... 10 ARTICLE III 2000 PROJECT Section 6.301. Authorization of 2000 Project ................................. 10 ARTICLE IV ISSUANCE AND SALE OF SERIES OF 2000 BONDS Section 6.401. Issuance and Sale of Series of 2000 Bonds ....................... 10 Section 6.402. Details of Series of 2000 Bonds ................................ 11 Section 6.403. Book Entry System ......................................... 11 Section 6.404. Registrar .................................................. 13 Section 6.405. Form of Series of 2000 Bonds ................................. 13 Section 6.406. Security for Series of 2000 Bonds .............................. 13 Section 6.407. Application of Proceeds ...................................... 13 ARTICLE V REDEMPTION OF SERIES OF 2000 BONDS Section 6.501. Optional Redemption Provisions ............................... 14 Section 6.502. Mandatory Redemption Section 6.503. Manner of Redemption ARTICLE VI FEDERAL TAX PROVISIONS Section 6.601. Limitation of Use of Proceeds ................................. 15 Section 6.602. Rebate Requirement ......................................... 16 Section 6.603. Calculation and Payment of Rebate Amount ...................... 16 ARTICLE VII MISCELLANEOUS Section 6.701. Limitation of Rights ......................................... 17 Section 6.702. SNAP Investment ........................................... 17 (ii) Section 6.703. Severability ............................................... 18 Section 6.704. Effective Date ............................................. 18 Appendix A - Description of the 2000 Project .............................. A-1 Appendix B - Form of the Series of 2000 Bonds .............................. B-1 Appendix C - Notice to Bondholders ....................................... C-1 (iii) SIXTH SUPPLEMENTAL RESOLUTION SUPPLEMENTING AND AMENDING RESOLUTION ADOPTED FEBRUARY 11, 1992, ENTITLED "MASTER WATER AND SEWER REVENUE BOND RESOLUTION PROVIDING FOR THE ISSUANCE FROM TIME TO TIME OF ONE OR MORE SERIES OF WATER AND SEWER SYSTEM REVENUE BONDS OF THE CITY OF VIRGINIA BEACH," AS PREVIOUSLY SUPPLEMENTED AND AMENDED, TO PROVIDE FOR THE ISSUANCE AND SALE OF $40,000,000 WATER AND SEWER SYSTEM REVENUE BONDS, SERIES OF 2000, AND PROVIDING FOR THE FORM, DETAILS AND PAYMENT THEREOF AND THE FINANCING OF THE COST OF IMPROVEMENTS TO THE CITY'S WATER AND SANITARY SEWER FACILITIES WHEREAS, the Council (the "Council") of the City of Virginia Beach, Virginia (the "City"), adopted a resolution on February 11, 1992 (the "Master Resolution"), providing for the issuance from time to time of water and sewer revenue bonds to finance the cost of improvements and extensions to its water and sanitary sewer system; WHEREAS, the Council desires to issue, pursuant to the Master Resolution, $1,791,738 of the $14,560,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on December 6, 1990, $1,749,303 of the $13,770,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on November 12, 1991, $1,945,321 of the $7,400,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on November 23, 1993, $6,889,558 of the $14,080,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 10, 1994, $1,305,597 of the $6,593,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 9, 1995, $5,936,784 of the $6,960,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 14, 1996, $11,149,669 of the $12,730,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 13, 1997, $6,530,813 of the $11,600,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 12, 1998, and $2,701,217 of the $9,513,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 11, 1999, and to sell such bonds as a single issue in a collective amount equal to $40,000,000; WHEREAS, the City is not in default under the Master Resolution or in payment of the principal of or interest on the Outstanding Bonds (as defined in the Master Resolution); and WHEREAS, the City has determined that it is desirable to make certain amendments to the Master Resolution. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF TItE CITY OF VIRGINIA BEACH, VIRGINIA: ARTICLE I SIXTH SUPPLEMENTAL RESOLUTION Section 6.101. Sixth Supplemental Resolution. This Sixth Supplemental Resolution is adopted pursuant to and in accordance with Section 1101 (g) of the Master Resolution. All covenants, conditions and agreements of the Master Resolution shall apply with equal force and effect to the Series of 2000 Bonds (as hereinafter defined) and to the holders thereof, except as otherwise provided herein. Section 6.102. Meaning of Terms; Definitions. Except to the extent modified by Section 6.202 of this Sixth Supplemental Resolution, all capitalized terms used herein, and not defined either in this Section or elsewhere in this Sixth Supplemental Resolution (including the recitals hereto), shall have the meanings ascribed to such terms in the Master Resolution. The following terms shall have the following meanings in this Sixth Supplemental Resolution. "2000 Project" shall mean the acquisitions, improvements, extensions, additions and replacements to the System as described in Article III. "DTC" shall mean The Depository Trust Company, New York, New York, a securities depository, as holder of the Series of 2000 Bonds, or its successors or assigns in such capacity. "Rebate Amount" shall mean the excess of (a) the future value of all nonpurpose receipts with respect to the Series of 2000 Bonds over (b) the future value of all nonpurpose payments with respect to the Series of 2000 Bonds, in each case calculated under Section 6.603 pursuant to the requirements of Section 148 of the Code, or such other amount of arbitrage required to be rebated to the United States of America under Section 148 of the Code. "Rebate Amount Certificate" shall have the meaning set forth in Section 6.603. "Registrar" shall mean The Bank of New York, New York, New York, as paying agent and bond registrar for the Series of 2000 Bonds. "Series of 2000 Bonds" shall mean the Water and Sewer System Revenue Bonds, Series of 2000, in the amount of $40,000,000 to be issued in accordance with the provisions of Article IV. "Sixth Supplemental Resolution" shall mean this Sixth Supplemental Resolution which supplements the Master Resolution. Section 6.103. Reference to Articles and Sections Unless otherwise indicated, all references herein to particular articles or sections are references to articles or sections of this Sixth Supplemental Resolution. ARTICLE II AMENDMENTS TO MASTER RESOLUTION Section 6.201. Effective Date of Amendments. Notwithstanding anything herein to the contrary, pursuant to Section 1102 of the Master Resolution, the amendments provided in this Article shall be effective upon the consent of the holders of a majority in aggregate principal amount of Bonds then Outstanding. The original purchasers of the Series of 2000 Bonds by their purchase thereof shall be deemed to have consented to the amendments provided in this Article. At such time as the City has received the consent of the holders of not less than a majority in aggregate principal amount of Outstanding Bonds to the amendments provided in this Article, the City shall cause the "Notice to Bondholders" attached hereto as Appendix C to be sent by facsimile or electronic transmission, registered or certified mail or overnight express delivery to the holders of any then Outstanding (a) Water and Sewer System Revenue Bonds, Series of 1992, and (b) Water and Sewer System Revenue and Refunding Bonds, Series of 1993. 3 Section 6.202. Amendment to Table of Contents. The Table of Contents in the Master Resolution is hereby amended to delete the word "Acceleration" and insert "[Reserved]" following the words "Section 904." Section 6.203. Amendment to Section 101. (a) The definition of "Revenues" is deleted in its entirety from Section 101 of the Master Resolution and the following definitions are added in substitution therefor: "Pledged Revenues" shall mean (i) System Revenues and (ii) any other money from other sources pledged by the City to payment of its obligations hereunder. "System Revenues" shall mean all moneys received as fees, rates, charges for the use of and for the services furnished by the System, including Connection Fees, water resource recovery fees and investment earnings that are required to be deposited in the Revenue Fund. System Revenues shall not include customer deposits. (b) The definition of "Operating Expenses" in Section 101 of the Master Resolution is hereby amended to read as follows: "Operating Expenses" shall mean all current expenses directly or indirectly attributable to the ownership or operation of the System, including, without intending to limit or restrict any proper definition of such expenses under any applicable laws or generally accepted accounting principles, reasonable and necessary usual expenses of administration, operation, maintenance and repair, costs for billing and collecting the rates, fees and other charges for the use of or the services furnished by the System, insurance and surety bond premiums, legal, engineering, auditing and financial advisory expenses, expenses and compensation of the Registrar and the Fiscal Agent, Operating Components of Cost of Contracted Services, and deposits into a self insurance program as described in Section 808. Operating Expenses shall not include any allowance for depreciation, Debt Service Components or Remaining Components of Cost of Contracted Services, deposits or transfers to the Revenue Bond Fund, the Parity Double Barrel Bond Fund, the Parity Debt Service Component Fund, the Debt Service Reserve Fund, the Subordinate Debt Fund, the Renewal and Replacement Account, or the Capital Improvement Account, or expenditures for capital improvements to and extensions of the System. Notwithstanding the foregoing, Operating Expenses shall include all payments of Demand Charges, Supplemental Demand Charges, Commodity Charges, Fixed Capacity Charges and Termination Payments, if any, to be paid from System Revenues, and all charges under the Water Sales Contract. (c) The definition of "Subordinate Debt" in Section 101 of the Master Resolution is hereby amended to read as follows: "Subordinate Debt" shall mean any bonds, notes or other obligations of the City that have pledged to their payment Pledged Revenues as a junior lien pledge after the pledge of Pledged Revenues to Parity Obligations. Subordinate Debt may also include, at the option of the City, Subordinate Debt Service Components, Subordinate Double Barrel Bonds, Remaining Components of Cost of Contracted Services and debt service reserve funds, if any, securing such obligations. (d) The definition of"Subordinate Double Barrel Bonds" in Section 101 of the Master Resolution is hereby amended to read as follows: "Subordinate Double Barrel Bonds" shall mean any bonds, notes or other obligations issued by the City which have pledged to their payment (a) Pledged Revenues as a junior lien pledge after the pledge of such Pledged Revenues to the Prior Parity Bonds and the Bonds and (b) the full faith, credit and taxing power of the City including Prior Subordinate Bonds. (e) The definition of "Utility Transfers" in Section 101 of the Master Resolution is hereby amended to read as follows: "Utility Transfers" shall mean annual transfers from the Residual Account to the City's general fund, as may be approved by the City Council, in an 5 amount not to exceed 2% of the increase of retained earnings of the System for the immediately preceding Fiscal Year over the next previous Fiscal Year, as shown on the City's audited financial statements. Utility Transfers are to compensate the City's general fund for the loss of System Revenues because the System is owned by the City and is not a private entity. Section 6.204. Amendment to Section 208. Section 208 of the Master Resolution is hereby amended to delete "acceleration," from the first sentence thereof. Section 6.205. Amendment to Section 209. Section 209(a) of the Master Resolution is hereby amended to delete ", upon acceleration" from the first sentence thereof. Section 6.206. Amendment to Section 301. Section 301 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 6.207. Amendment to Section 302. Section 302 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues" in each place where the word "Revenues" appears. Section 6.208. Amendment to Section 303. Section 303 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 6.209. Amendment to Section 304. The first sentence of Section 304(h)(3)(A) of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 304(h)(3)(A)(iii) of the Master Resolution is hereby amended to substitute the words "System Revenues" for the word "Revenues." Section 304(h)(3)(B) of the Master Resolution is hereby amended to substitute the words "System Revenues" for the word "Revenues." Section 6.210. Amendment to Section 306. The first sentence of Section 306(a) of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 6.211. .Amendment to Section 601. Section 601 of thc Master Resolution is hereby amended to mad as follows: Section 601. Revenue Covenant. The City shall fix, charge and collect such rates, fees and other charges for the use of and for the services furnished by the System, and shall, from time to time and as often as shall appear necessary, revise such rates, fees and other charges so as to meet the following two independent requirements: (a) Pledged Revenues shall be sufficient in each Fiscal Year to equal the sum of (1) the Operating Expenses shown in the Annual Operating Budget for such Fiscal Year, and (2) (A) 115% of the sum of Maximum Annual Debt Service and Maximum Annual Prior Parity Bond Debt Service, and (B) 100% of Maximum Annual Additional Parity Debt Service. (b) System Revenues shall be sufficient in each Fiscal Year to equal the sum of (1) the Operating Expenses payable from System Revenues shown in the Annual Operating Budget for such Fiscal Year, (2) the amount required to be paid into the Renewal and Replacement Account in such Fiscal Year, (3) the amount required to be paid into the Revenue Bond Fund in such Fiscal Year, (4) the amount required to be paid into the Parity Double Barrel Bond Fund in such Fiscal Year, (5) the amount required to be paid into the Parity Debt Service Component Fund in such Fiscal Year, (6) the amount required to be paid into the Subordinate Debt Fund in such Fiscal Year, (7) the amount of any other indebtedness of the City attributable to the System that is required to be paid in such Fiscal Year, (8) the amount transferred to the Capital Improvement Account for the immediately preceding Fiscal Year or such other amount as may be determined by the Director of Public Utilities to be appropriate for the System, and (9) any amount necessary to be paid into the Debt Service Reserve Fund to restore the amount on deposit therein to the amount of the Debt Service Reserve Requirement. Section 6.212. Amendment to Section 602. Section 602(b) of the Master Resolution is hereby amended to read as follows: (b) The Annual Operating Budget shall be prepared in such manner as to show in reasonable detail (1) all Pledged Revenues, (2) all Operating Expenses and the portion of such Operating Expenses that are to be paid with System Revenues, (3) the amount required to be paid into the Renewal and Replacement Account, (4) the amount of principal of and premium, if any, and interest on the Prior Parity Bonds and the Bonds that will become due during such Fiscal Year, (5) the amount ofpfincipal of and premium, if any, and interest on the Parity Double Barrel Bonds that will become due during such Fiscal Year, (6) the amount of principal of and premium, if any, and interest on the Subordinate Debt that will become due during such Fiscal Year, (7) any amount necessary to be paid into the Debt Service Reserve Fund to restore the amount on deposit in each Account therein to the amount of thc applicable Series Debt Service Reserve Requirement, and (8) the amount of any other indebtedness attributable to the System that is required to be paid in such Fiscal Year. The Annual Operating Budget shall be prepared in sufficient detail to show the amounts to be deposited in the various Funds, Accounts and subaccounts created by or under this Resolution. Section 6.213. Amendment to Section 604. The first sentence of Section 604 of the Master Resolution is hereby amended to read as follows: The City shall collect and deposit all Pledged Revenues in the Revenue Account in the Revenue Fund at least weekly. Section 6.214. Amendment to Section 615. The caption and the first sentence of Section 615 of the Master Resolution are hereby amended to read as follows: Section 615. Pledge of Pledged Revenues and Certain Funds and Accounts. Pledged Revenues and moneys in the Revenue Account are hereby pledged equally and ratably to the payment of principal of and interest on all Parity Obligations, subject only to the fight of the City to make application thereof to purposes as provided herein. 8 Section 6.215. Amendment to Section 708. Section 708(a) of the Master Resolution, which section was added to the Master Resolution by virtue of an amendment to the Second Supplemental Resolution adopted by Council on December 7, 1993, is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues" in the third sentence thereof. Section 6.216. Amendment to Section 801. Section 801 of thc Master Resolution is hereby amended to read as follows: Section 801. Payment of Bonds; Limited Obligations. The City shall promptly pay or cause to be paid when due the principal of (whether at maturity, call for redemption or otherwise) and premium, if any, and interest on the Bonds at the places, on the dates and in the manner provided herein and in the Bonds according to the true intent and meaning thereof; provided, however, that such obligations arc not general obligations of the City but are limited obligations payable solely from Pledged Revenues, except to the extent payable from the proceeds of Bonds, the income, if any, derived from the investment thereof, certain reserves, income from investments pursuant to this Resolution or proceeds of insurance, which Pledged Revenues and other moneys are hereby specifically pledged to such purposes in the manner and to the extent provided herein. The Bonds, the premium, if any, and the interest thereon shall not be deemed to create or constitute an indebtedness or a pledge of the faith and credit of the Commonwealth or of any county, city, town or other political subdivision thereof, including the City. Section 6.217. Amendment to Section 802. Section 802(a) of the Master Resolution is hereby amended to read as follows: Section 802. Limitations on Indebtedness. (a) The City shall not issue any bonds, notes or other obligations that shall be secured by a pledge of Pledged Revenues (1) senior to the pledge of Pledged Revenues securing the Bonds or (2) on parity with the pledge of Pledged Revenues securing the Bonds other than Parity Obligations. Section 6.218. Amendment to Section 803. The second sentence of Section 803 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." 9 Section 6.219. Amendment to Section 807. The second sentence of Section 807 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 6.220. Amendment to Section 901. (a) Section 901(a) of the Master Resolution is hereby amended to delete "by acceleration," from the parenthetical therein. (b) Section 901(d) of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." Section 6.221. Deletion of Section 904. The Master Resolution is hereby amended to delete the text in Section 904 in its entirety and to insert "[Reserved]" in substitution therefor. Section 6.222. Amendment to Section 905. The second sentence of Section 905 of the Master Resolution is hereby amended to substitute the words "Pledged Revenues" for the word "Revenues." ARTICLE III 2000 PROJECT Section 6.301. Authorization of 2000 Project. The Council has authorized the acquisitions, improvements, extensions, additions and replacements to the System described on Appendix A, which are part of the approved capital improvement program of the City. ARTICLE IV ISSUANCE AND SALE OF SERIES OF 2000 BONDS Section 6.401. Issuance and Sale of Series of 2000 Bonds. The City hereby provides for the issuance of water and sewer system revenue bonds in the principal amount of $40,000,000, consisting of $1,791,738 of the $14,560,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on December 6, 1990, $1,749,303 of the $13,770,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on November 12, 1991, $1,945,321 of the $7,400,000 water and sewer system revenue bonds authorized by an ordinance adopted l0 by the Council on November 23, 1993, $6,889,558 of the $14,080,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 10, 1994, $1,305,597 of the $6,593,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 9, 1995, $5,936,784 of the $6,960,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 14, 1996, $11,149,669 of the $12,730,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 13, 1997, $6,530,813 of the $11,600,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 12, 1998, and $2,701,217 of the $9,513,000 water and sewer system revenue bonds authorized by an ordinance adopted by the Council on May 11, 1999, which such bonds shall be issued and sold. The proceeds thereof shall be used to pay the Cost of the 2000 Project. All such bonds shall constitute Bonds, as defined in the Master Resolution. Section 6.402. Details of Series of 2000 Bonds. (a) The Series of 2000 Bonds shall be designated "Water and Sewer System Revenue Bonds, Series of 2000," shall be numbered R-1 upward, shall be dated, shall bear interest at rates, payable semiannually on such dates and shall mature in installments on such dates and in years and amounts, all as determined by the City Manager to be in the best interest of the City. (b) Principal of the Series of 2000 Bonds and the premium, if any, thereon shall be payable to the holders upon the surrender of such Bonds at the principal corporate trust office of the Registrar. Interest on the Series of 2000 Bonds shall be payable by check or draft mailed to the holders as of the 15th day of the month prior to each interest payment date, at their addresses as they appear on the registration books kept by the Registrar. (c) Except as other~vise provided herein, the Series of 2000 Bonds shall be payable, executed, authenticated, registrable, exchangeable and secured, all as set forth in the Master Resolution. Section 6.403. Book Entry System. Initially, one Series of 2000 Bond certificate for each maturity will be issued to DTC, which is designated as the securities depository for the Series of 2000 Bonds, or its nominee, and immobilized in its custody. Beneficial owners of the Series of 2000 Bonds will not receive physical delivery of the Series of 2000 Bonds. So long as DTC is acting as securities depository for the Series of 2000 Bonds, a book entry system shall be employed, evidencing ownership of the Series of 2000 Bonds in principal amounts of $5,000 or multiples thereof, with transfers of beneficial ownership effected on the records of DTC and its participants pursuant to rules and procedures established by DTC and its participants. Interest on the Series of 2000 Bonds shall be payable in clearinghouse funds to DTC or its nominee as registered owner of the Series of 2000 Bonds. Principal, premium, if any, and interest shall be payable in lawful money of the United States of America by the Registrar. Transfer of principal and interest payments to participants of DTC shall be the responsibility of DTC; transfer of principal and interest payments to beneficial owners by participants of DTC will be the responsibility of such participants and other nominees of beneficial owners. The City and the Registrar shall not be responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. In the event that (a) DTC determines not to continue to act as securities depository for the Series of 2000 Bonds by giving notice to the City and the Registrar discharging its responsibilities hereunder, (b) the Registrar or the City determines that DTC is incapable of discharging its duties or that continuation with DTC as securities depository is not in the best interest of the City, or (c) the Registrar or the City determines that continuation of the book entry system of evidencing ownership and transfer of ownership of the Series of 2000 Bonds is not in the best interest of the City or the beneficial owners of the Series of 2000 Bonds, the Registrar and the City shall discontinue the book entry system with DTC. If the Registrar or the City fails to identify another qualified securities depository to replace DTC, the Registrar shall authenticate and deliver replacement bonds in the form of fully registered certificates to the beneficial owners or to the DTC participants on behalf of beneficial owners, substantially in the form as set forth in Appendix B with such variations, omissions or insertions as are necessary or desirable in the delivery of replacement certificates in printed form. The Series of 2000 Bonds would then be registrable and exchangeable as set 12 after the issuance of the Series of 2000 Bonds shall be paid to the Fiscal Agent and deposited into the Debt Service Reserve Fund. (c) The balance of the proceeds shall be paid to the Fiscal Agent and deposited in a General Account in the Construction Fund to be used to pay the Cost of the 2000 Project and to pay expenses incident to issuing the Series of 2000 Bonds. ARTICLE V REDEMPTION OF SERIES OF 2000 BONDS Section 6.501. Optional Redemption Provisions. The Series of 2000 Bonds may be subject to redemption prior to maturity at the option of the City on or after dates, if any, determined by the City Manager, in whole or in part at any time at redemption prices equal to the principal amount of the Series of 2000 Bonds, together with any accrued interest to the redemption date, plus redemption premiums not to exceed 3% of the principal amount of the Series 2000 Bonds, as such redemption premiums may be determined by the City Manager. Section 6.502. Mandatory Redemption. The Series of 2000 Bonds may be subject to mandatory sinking fund redemption prior to maturity in years and amounts, upon payment of 100% of the principal amount thereof to be redeemed plus interest accrued to the redemption date, as may be determined by the City Manager. Section 6.503. Manner of Redemption. If less than all the Series of 2000 Bonds are called for redemption, the maturities of the Series of 2000 Bonds to be redeemed shall be selected in such manner as the City Manager or the chief financial officer of the City may determine to be in the best interest of the City. If less than all of the Series of 2000 Bonds of any maturity are called for redemption, the Series of 2000 Bonds to be redeemed shall be selected by DTC or any successor securities depository pursuant to its rules and procedures or, if the book entry system is discontinued, shall be selected by the Registrar by lot in such manner as the Registrar at its discretion may determine. In either case, (a) the portion of any Series of 2000 Bond to be redeemed shall be in the principal amount of $5,000 or some integral multiple 14 thereof and (b) in selecting Series of 2000 Bonds for redemption, each portion of $5,000 principal amount shall be counted as one bond for this purpose. ARTICLE VI FEDERAL TAX PROVISIONS Section 6.601. Limitation of Use of Proceeds. The City covenants with the holders of the Series of 2000 Bonds as follows: (a) The City shall not take or omit to take any action or make any investment or use of the proceeds of any Series of 2000 Bonds (including failure to spend the same with due diligence) the taking or omission of which would cause the Series of 2000 Bonds to be "arbitrage bonds" within the meaning of Section 148 of the Code, including without limitation participating in any issue of obligations that would cause the Series of 2000 Bonds to be part of an "issue" of obligations that are arbitrage bonds, within the meaning of Treasury Regulations Section 1.148-10 or successor regulation, or otherwise cause interest on the Series of 2000 Bonds to be includable in the gross income of the registered owners under existing law. Without limiting the generality of the foregoing, the City shall comply with any provision of law that may require the City at any time to rebate to the United States of America any part of the earnings derived from the investment of gross proceeds of the Series of 2000 Bonds. (b) Barring unforeseen circumstances, the City shall not approve the use of the proceeds from the sale of any Series of 2000 Bonds otherwise than in accordance with the City's "non-arbitrage" certificate delivered immediately prior to the issuance of such Bonds. (c) The City shall not permit the proceeds of the Series of 2000 Bonds to be used in any manner that would result in either (1) 5 % or more of such proceeds being considered as having been used in any trade or business carried on by any person other than a governmental unit as provided in Section 141(b) of the Code, (2) 5% or more of such proceeds being used with respect to any "output facility" (other than a facility for the furnishing of water) within the meaning of Section 141(b)(4) of the Code, or (3) 5% or more of such proceeds being considered as having been used directly or indirectly to make or finance loans to any person other than a governmental unit, as provided in Section 141(c) of the Code; provided, however, that if the City receives an opinion of Bond Counsel that compliance with any such covenant is not required to prevent the interest on the Series of 2000 Bonds from being includable in the gross income of the registered owners thereof under existing law, the City need not comply with such restriction. (d) The City shall not take any other action that would adversely affect, and shall take all action within its power necessary to maintain, the exclusion of interest on all Series of 2000 Bonds from gross income for federal income taxation purposes. Section 6.602. Rebate Requirement. The City shall determine and pay, from any legally available source, the Rebate Amount, if any, to the United States of America, as and when due, in accordance with the "rebate requirement" described in Section 148(0 of the Code and retain records of all such determinations until six years after payment of the Series of 2000 Bonds. Section 6.603. Calculation and Payment of Rebate Amount. (a) The City selects August 1 as the end of the bond year with respect to the Series of 2000 Bonds pursuant to Treasury Regulation Section 1.148-1. (b) Within 30 days after the initial installment computation date, the last day of the fifth bond year (August 1, 2005), unless such date is changed by the City prior to the date that any amount with respect to the Series of 2000 Bonds is paid or required to be paid to the United States of America as required by Section 148 of the Code, and at least once every five years thereafter, the City shall cause the Rebate Amount to be computed. Prior to any payment of the Rebate Amount to the United States of America as required by Section 148 of the Code, such computation (the "Rebate Amount Certificate") setting forth such Rebate Amount shall be prepared or approved by (1) a person with experience in matters of governmental accounting for Federal income tax purposes, (2) a bona fide arbitrage rebate calculation reporting service, or (3) Bond Counsel. (c) Not later than 60 days after the initial installment computation date, the City shall pay to the United States of America at least 90% of the Rebate Amount as set forth in the Rebate Amount Certificate prepared with respect to such installment computation date. At least once on or before 60 days after the installment computation date that is the fifth anniversary of the initial installment computation date and on or before 60 days every fifth anniversary date thereafter until final payment of the Series of 2000 Bonds, the City shall pay to the United States of America not less than the amount, if any, by which 90% of the Rebate Amount set forth in the most recent Rebate Amount Certificate exceeds the aggregate of all such payments theretofore made to the United States of America pursuant to this Section. On or before 60 days after final payment of the Series of 2000 Bonds, the City shall pay to the United States of America the amount, if any, by which 100% of the Rebate Amount set forth in the Rebate Amount Certificate with respect to the date of final payment of the Series of 2000 Bonds exceeds the aggregate of all payments theretofore made pursuant to this Section. All such payments shall be made by the City from any legally available source. (d) Notwithstanding any provision of this Article to the contrary, no such calculation or payment shall be made if the City receives an opinion of Bond Counsel to the effect that (1) such payment is not required under the Code in order to prevent the Series of 2000 Bonds from becoming "arbitrage bonds" within the meaning of Section 148 of the Code or (2) such payment should be calculated and paid on some alternative basis under the Code, and the City complies with such alternative basis. ARTICLE VII MISCELLANEOUS Section 6.701. Limitation of Rights. With the exception of the rights herein expressly conferred, nothing expressed or mentioned in or to be implied from this Sixth Supplemental Resolution is intended or shall be construed to give any person other than the parties hereto and the holders of the Series of 2000 Bonds any legal or equitable right, remedy or claim under or in respect to this Sixth Supplemental Resolution or any covenant, condition or agreement herein contained, this Sixth Supplemental Resolution and all of the covenants, conditions and agreements hereof being intended to be and being for the sole and exclusive benefit of the holders of the Series of 2000 Bonds as herein provided. Section 6.702. SNAP Investment. The Council has received and reviewed the Information Statement (the "Information 17 Statement") describing the State Non-Arbitrage Program of the Commonwealth of Virginia ("SNAP") and the Contract Creating the State Non-Arbitrage Program Pool I (the "Contract"). The Council acknowledges the Treasury Board of the Commonwealth of Virginia is not, and shall not be, in any way liable to the City in connection with SNAP, except as otherwise provided in the Contract. Section 6.703. Severability. If any provision of this Sixth Supplemental Resolution shall be held invalid by any court of competent jurisdiction, such holding shall not invalidate any other provision hereof. Section 6.704. Effective Date. This Sixth Supplemental Resolution shall take effect immediately. Adopted by the Council of the City of Virginia Beach, Virginia, on the __ ., 2000. CA7769 F:kData\ATY\Ordin\NONCODE\Water and Sewer Sup.res June 28, 2000 R-3 day of APPROVED AS TO CONTENT: Department oYf Finance APPROVED AS TO LEGAL SUFFICIENCY: APPENDIX A Description of the 2000 Project City of Virginia Beach, Virginia Water and Sewer System Revenue Bonds Series of 2000 The 2000 Project consists of extensions, improvements, enlargements, additions and replacements to the plants, systems, facilities, equipment or property owned, in whole or in part, acquired, operated or maintained by or on behalf of the City of Virginia Beach, Virginia, in connection with the collection, treatment or disposal of sanitary sewer and the supply, treatment, storage or distribution of water. The water system improvements include but are not limited to replacement of existing water mains, construction of new water mains, modification of existing pump stations and small line improvements. The sanitary sewer system improvements include but are not limited to construction of new gravity sanitary sewers, construction of new force mains, modification of existing pumping stations and construction of new pumping stations. A-1 APPENDIX B FORM OF SERIES OF 2000 BOND REGISTERED REGISTERED R- $ UNITED STATES OF AMERICA COMMONWEALTH OF VIRGINIA CITY OF VIRGINIA BEACH Water and Sewer System Revenue Bond, Series of 2000 INTEREST RATE MATURITY DATE DATED DATE CUSIP % ., __ JULY 15, 2000 REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS The City of Virginia Beach, Virginia (the "City"), for value received, hereby promises to pay upon surrender hereof at the principal corporate trust office of The Bank of New York, New York, New York (the "Registrar"), solely from the source and as hereinafter provided, to the registered owner hereof, or registered assigns or legal representative, the principal sum stated above on the maturity date stated above, subject to prior redemption as hereinafter provided, and to pay, solely from such source, interest hereon semiannually on each February 1 and August 1, beginning at the annual rate stated above, calculated on the basis of a 360-day year of twelve 30-day months. Interest is payable (a) from ,2000, if this Bond is authenticated prior to , or (b) otherwise from the - or that is, or immediately precedes, the date on which this Bond is authenticated (unless payment of interest hereon is in default, in which case this Bond shall bear interest from the date to which interest has been paid). Interest is payable by check or draft mailed to the registered owner hereof at his address as it appears on the 15th day of the month preceding each interest payment date on registration books kept by the Registrar. Principal, premium, if any, and interest are payable in lawful money of the United States of America. Notwithstanding any other provision hereof, this Bond is subject to a book entry system maintained by The Depository Trust Company CDTC") and the payment of principal and interest, the providing of notices and other matters will be made as described in the City's Letter of Representations to DTC. This Bond is one of an issue of $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 (the "Bonds"), of like date and tenor, except as to number, denomination, rate of interest, privilege of redemption and maturity, authorized and issued B-1 pursuant to ordinances and resolutions adopted by the City Council including a resolution adopted on February 11, 1992, as previously supplemented and as supplemented and amended by a resolution adopted on ,2000 (collectively, the "Resolution"), and the Constitution and statutes of the Commonwealth of Virginia, including the City Charter and the Public Finance Act of 1991, to provide funds, together with other available funds, to pay the cost of the acquisition and construction of improvements and extensions to the City's water and sanitary sewer system (the "System"), as more fully described in the Resolution. The Bonds and the premium, if any, and the interest thereon are limited obligations of the City and are payable solely from the revenues to be derived from the ownership or operation of the System, as the same may from time to time exist, except to the extent payable from the proceeds of the Bonds, the income, if any, derived from the investment thereof, certain reserves, income from investments pursuant to the Resolution or proceeds of insurance, which revenues and other moneys have been pledged as described in the Resolution to secure payment thereof. The Bonds, the premium, if any, and the interest thereon are payable solely from the revenues pledged thereto in the Resolution, and nothing herein or in the Resolution shall be deemed to create or constitute an indebtedness of or a pledge of the faith and credit of the Commonwealth of Virginia or of any county, city, town or other political subdivision of the Commonwealth, including the City. The Bonds are issued under and are equally and ratably secured on a parity with the unpaid balance of the City's $3,000,000 Revenue Bonds, 1977 (P.A. Corp.), $5,100,000 Water and Sewer Revenue Notes, 1977 (P.A. Corp.), $2,000,000 Drought Relief Revenue Bond, 1978, $2,200,000 Water and Sewer Revenue Notes, 1982 (County Utilities), $1,800,000 Water and Sewer Revenue Notes, 1982 (Kempsville Utilities), $19,975,000 Water and Sewer System Revenue Bonds, Series of 1992, $46,440,000 Water and Sewer System Revenue and Refunding Bonds, Series of 1993, $1,405,031.36 Taxable Water and Sewer System Revenue Bond, Series of 1994, $7,500,000 Taxable Water and Sewer System Revenue Bond, Series of 1997, and $6,200,000 Taxable Water and Sewer System Revenue Bond, Series of 1998 (collectively, the "Parity Bonds"), to the extent set forth in the Resolution. Reference is hereby made to the Resolution and all amendments and supplements thereto for a description of the provisions, among others, with respect to the nature and extent of the security, the rights, duties and obligations of the City, the rights of the holders of the Bonds and the terms upon which the Bonds are issued and secured. Additional bonds ranking equally with the Bonds and the Parity Bonds may be issued on the terms provided in the Resolution. Bonds maturing on or before .... are not subject to redemption prior to maturity. Bonds maturing on or after .... are subject to redemption prior to maturity at the option of the City on or after .... in whole or in part at any time, upon payment of the following redemption prices (expressed as a percentage of principal amount of Bonds to be redeemed) plus interest accrued to the redemption date: Redemption Period (Both Dates Inclusive) Redemption Price Bonds maturing on , , are required to be redeemed prior to maturity, in part, in accordance with the sinking fund requirements of Section __ of the resolution adopted on , 2000, on in years and amounts upon payment of 100% of the principal amount thereof plus interest accrued to the redemption date, as follows: B-2 Year Amount Year Amount The amount of the Bonds required to be redeemed pursuant to the preceding paragraph may be reduced in accordance with provisions of the Resolution. If less than all the Bonds are called for redemption, the maturities of the Bonds to be redeemed shall be selected in such manner as the City Manager or the chief financial officer of the City may determine to be in the best interest of the City. If less than all of the Bonds of any maturity are called for redemption, the Bonds to be redeemed shall be selected by DTC or any successor securities depository pursuant to its rules and procedures or, if the book entry system is discontinued, shall be selected by the Registrar by lot in such manner as the Registrar in its discretion may determine. In either case, (a) the portion of any Bond to be redeemed shall be in the principal amount of $5,000 or some integral multiple thereof and (b) in selecting Bonds for redemption, each portion of $5,000 principal amount shall be counted as one bond for this purpose. If a portion of a Bond is called for redemption, a new Bond in principal amount equal to the unredeemed portion thereof will be issued to the registered owner upon the surrender hereof. The Registrar will cause notice of the call for redemption identifying the Bonds or portions thereof to be redeemed to be sent by registered or certified mail, not less than 30 nor more than 60 days prior to the redemption date, to DTC or its nominee as the registered owner thereof. The City will not be responsible for mailing notice of redemption to anyone other than DTC or another qualified securities depository or its nominee unless no qualified securities depository is the registered owner of the Bonds. If no qualified securities depository is the registered owner of the Bonds, notice of redemption will be mailed to the registered owners of the Bonds. Provided funds for their redemption are on deposit at the place of payment on the redemption date, all Bonds or portions thereof so called for redemption shall cease to bear interest on such date, shall no longer be secured as set forth in the Resolution and shall not be deemed to be outstanding under the provisions of the Resolution. The registered owner of this Bond shall have no right to enforce the provisions of the Resolution or to institute action to enforce the covenants therein or to take any action with respect to any Event of Default under the Resolution or to institute, appear in or defend any suit or other proceedings with respect thereto, except as provided in the Resolution. Modifications or alterations of the Resolution, or of any supplement thereto, may be made only to the extent and in the circumstances permitted by the Resolution. The Registrar shall treat the registered owner as the person exclusively entitled to payment of principal, premium, if any, and interest and the exercise of all other rights and powers of the owner, except that interest payments shall be made to the person shown as owner on the 15th day of the month preceding each interest payment date. All acts, conditions and things required to happen, exist or be performed precedent to and in the issuance of this Bond have happened, exist and have been performed. This Bond shall not be valid or be entitled to any security or benefit under the Resolution until the Registrar shall have executed the Certificate of Authentication appearing hereon and inserted the date of authentication hereon. B-3 IN WITNESS WHEREOF, the City of Virginia Beach, Virginia, has caused this Bond to be signed by the manual signature of its Mayor, to be countersigned by the manual signature of its Clerk, its seal to be impressed hereon, and this Bond to be dated , 2000. COUNTERSIGNED: Clerk, City of Virginia Beach, VA (SEAL) Mayor, City of Virginia Beach, VA Date Authenticated: CERTIFICATE OF AUTHENTICATION This Bond is one of the Bonds described in the within-mentioned Resolution. TItE BANK OF NEW YORK, Registrar By Authorized Signature B-4 ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sell(s), assign(s) and transfer(s) unto (please print or typewrite name and address including zip code of Transferee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF TRANSFEREE the within-mentioned Bond and all rights thereunder, hereby irrevocably constituting and appointing , Attorney, to transfer said Bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Signature Guaranteed NOTICE: Signature(s) must be guaranteed by an Eligible Guarantor Institution such as a Commercial Bank, Trust Company, Securities Broker/Dealer, Credit Union or Savings Association who is a member of a medallion program approved by The Securities Transfer Association, Inc. (Signature of Registered Owner) NOTICE: the signature above must correspond with the name of the registered owner as it appears on the front of this bond in every particular, without alteration or enlargement or any change whatsoever. B-5 APPENDIX C NOTICE TO BONDHOLDERS NOTICE OF AMENDMENT TO MASTER RESOLUTION CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER SYSTEM REVENUE BONDS, SERIES OF 1992, MATURING [FEBRUARY 1, 2001, THROUGH 2002 CUSIP NUMBERS 927749 AQ4, 927749 AR2] and WATER AND SEWER SYSTEM REVENUE AND REFUNDING BONDS, SERIES OF 1993, MATURING [FEBRUARY 1, 2001, THROUGH 2019 CUSIP NUMBERS 927749 BC4, 927749 BD2, 927749 BE0, 927749 BF7, 927749 BG5, 927749 BH3, 927749 B J9, 927749 BK6, 927749 BL4, 927749 BM2, 927749 BP5, 927749 BN01 The Bank of New York is Bond Registrar for the above-captioned bonds (the "Bonds") which were issued under a Master Resolution adopted by the City Council of the City of Virginia Beach, Virginia, on February 11, 1992, as previously supplemented and amended (the "Master Resolution"). The purpose of this Notice is to notify Bondholders that the Master Resolution has been amended. The first amendment relates to the scope of revenues that will be included in determining the City's compliance with the Revenue Covenant (as defined in the Master Resolution). Prior to the effective date of the amendment, "Revenues" included only rates, fees and charges for the use of and for the services furnished by the System (as defined in the Master Resolution) in a current fiscal year. Such definition did not permit the City to include other monies it might choose to contribute to the System in meeting the Revenue Covenant. The amendment permits such additional monies to be included in the calculation used to determine the City's compliance with the Revenue Covenant. The second amendment relates to the remedy of acceleration of bonds issued under the Master Resolution. Prior to the effective date of the amendment, the Master Resolution permitted bonds to be accelerated upon an Event of Default. The amendment deletes the provisions in the Master Resolution relating to such acceleration. A copy of the Master Resolution and the amendments may be obtained from the Clerk of the City upon written request (addressed to the attention of the Department of Finance, Municipal Center, Virginia Beach, Virginia 23456), together with satisfactory evidence that the requestor is a holder of a Bond, at any time after August 31, 2000. No amendments were made to the terms of the Bonds. CUSIP Numbers are included solely for the convenience of the bondholders. Neither the City nor The Bank of New York shall be responsible for the selection or use of the CUSIP Numbers, nor is any representation made as to its correctness on any bond or as indicated in any notice. THE BANK OF NEW YORK, as Registrar Dated: C-1 - 35 - Item V-N. PLANNING ITEM # 46862 1. KEITH YEATES VARIANCE 2. U. S. FIBERGLASS PRODUCTS t/a WA VE RIDING VEHICLES CONDITIONAL USE PERMIT 3. TRADEWINDS, L.C. CONDITIONAL USE PERMIT 4. VIRGINIA EQUIPMENT & DEVELOPMENT INC. CONDITIONAL USE PERMIT 5. FORTUNE ENTERPRISES, INC. CONDITIONAL USE PERMIT 6. LINDA HAR VIN CONDITIONAL USE PERMIT 7. DONAVON E. BONNEY CONDITIONAL USE PERMIT & NICHOLAS AND VICKI ROSSE Va NICHOLAS VICTORIA HAIR STUDIO CONDITIONAL CHANGE OF ZONING AND CONDITIONAL USE PERMIT 9. OCEAN BAY HOMES, L.L. C. CHANGE OF ZONING 10. BEACH BUILDERS, INC. CHANGE OF ZONING 11. CITY OF VIRGINIA BEACH CHANGE OF ZONING July 5, 200o Item V-N. -36- PLANNING ITEM # 46863 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council APPROVED in ONE MOTION Items 2, 3, 4, 5, 6, 8, 9, 1 O, and 11 of the PLANNING B Y CONSENT. Items 2, 3 and 6 were APPROVED, BY CONSENT, with Modified Conditions. Voting: 11-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 Item V-N. 1. PLANNING -37- ITEM # 46864 Attorney Edward Bourdon, Pembroke One, Phone: 499-8971, represented the applicant Upon motion by Councilman Harrison, seconded by Vice Mayor Sessoms City Council DEFERRED UNTIL CITY COUNCIL MEETING OF AUGUST 8, 2000. the Application of KEITH YEATES for a Variance to Section 4.4(b) of the Subdivision Ordinance which requires that all newly created lots must meet all requirements of the City Zoning Ordinance (CZO) and Section 4.4(d) which requires that all lots created by subdivision have direct access to a public street. Appeal to Decisions of Administrative Officers in regard to certain elements of the Subdivision Ordinance, Subdivision for Keith Yeates. Property is located at 3077 Yeates Lane (GPIN #1498-15-8061; 1498- 14-9616) L YNNHA VEN - DISTRICT 5 Voting: 11-0 Council Members Voting Aye: Linwood O. Branch, IIL Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None . uly 5, 2000 Item V-N. 2. PLANNING Upon motion by -38- ITEM # 46865 Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED an Ordinance upon application of U. S. FIBERGLASS PRODUCTS, t/a }VA VE RIDING VEHICLES for a Conditional Use Permit, with REVISED CONDITIONS: ORDINANCE UPON APPLICATION OF U.S. FIBERGLASS PRODUCTS, T/A WA VE RIDING VEHICLES FOR A CONDITIONAL USE PERMIT FOR AN OFF-SITE PARKING R07003054 BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of U.S. Fiberglass Products, T/A Wave Riding Vehicles for a Conditional Use Permit for an off-site parking lot on certain property located at the northwest corner of Cypress Avenue and 19th Street (GPIN #2417-97-1213; #2417-97-0299). Said parcel contains 15,184 square feet. BEACH- DISTRICT 6. The following conditions shall be required: The site shall be developed in accordance with the site plan titled "WR V SITE PLAN", prepared by Gallup Surveyors & Engineers, LTD., dated March 8, 2000. The site shall be landscaped in accordance with the landscape plan titled "WR V LANDSCAPE PLAN", designed by Patsy Kerr, and prepared by Gallup Surveyors & Engineers, LTD., dated March 8, 2000. Special care shall be taken to insure the retention of the 30" Elm tree and the 15" elm tree. The site shall comply with the conditions placed upon the variance approved by the Board of Zoning Appeals on April 5, 2000. 4__. The lot shall be used only by customers and employees of Wave Riding Vehicles or its successors. This Ordinance shall be effective in accordance with Section 107 (JO of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fyth of July, Two Thousand Voting: 11-0 (By Consent) Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2o00 - 39- Item V-N. 3. PLANNING ITEM # 46866 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED an Ordinance upon application of TRADEWINDS, L. C. for a Conditional Use Permit: ORDINANCE UPON APPLICATION OF TRADEWINDS, LC. FOR A CONDITIONAL USE PERMIT FOR A TEMPORARY PARKING LOT R07003055 BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Tradewinds, L.C. for a Conditional Use Permit for a temporary parking lot located at the northeast corner of Atlantic Avenue and 16th Street (GPIN #2427-26-1808; #2427-27- 0090; #242 7-26-0985), containing2 7, 000 square feet (B EA CH- DISTRICT The following conditions shall be required: app ..... j ................ r ..... ~'J .... y~,, The Conditional Use Permit shall be valid until 12.'00 a.m. on December 31, 2000. Hours of operation shall be 8.'00 a.m. to 12.'00 a.m., 7 days per week. An attendant shall be on duty at all times during hours of operation. 3. All points of vehicular and pedestrian access shall be secured by a chain or gate during the hours that theparking lot is closed. Vehicular access shall be limited to one entrance, in the location shown on the submitted site plan, entitled, "Preliminary Site Plan, Tradewinds Hotel Conditional Use Permit for Parking Lot for Gold Key/PHR, "as revised on May 30, 2000. The existing 22' wide access point shall be widened to a minimum of 24'. The lot attendant's station shall be located a minimum of 5O feet east of the eastern right-of-way line of Atlantic Avenue, to provide for on-site stacking, and shall be situated so as to be on the driver's side of vehicles entering the parking lot. The attendant's booth and signage shall be substantially similar to the submitted photographs on file with the Planning Department, except that the Planning Director may approve an alternate design deemed to be of equal or greater quality. Perimeter landscape screening, as depicted on the above- referenced site plan, shall be installed and maintained along the western, southern and eastern property lines, except for depicted points of vehicular and pedestrian access. Landscape screening, fencing, or wheelstops, as required by Sec. 23-5800(2) of the City Code, shall be installed along the northern property line. The parking lot shall be designed substantially as depicted on the above-referenced site plan, and all site area not occupied by parking spaces or drive aisles shall have a vegetative ground cover or other decorative treatment approved by the Planning Director or designee. City' '-'-' .... ' ..................... ' .... ' ..... '-'- ............. ~; ,c, .............. ~, ...... ~ ..... The lot shall comply with all requirements of Sec. 23-58 of the City Code, relating to commercial parking lots; provided, however, that if aggregate is used for the surface material, stone size shall not exceed one inch (1 ') in diameter. July 5, 2000 - 40- Item V-N. 3. PLANNING ITEM # 46866 (Continued) This Ordinance shall be effective in accordance with Section 107 (JO of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth of JulY, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, dr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 41 - Item V-V.N. 4. PLANNING ITEM # 46867 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED Ordinance upon application of VIRGINIA EQUIPMENT & DEVELOPMENT INC., for a Conditional Use Permit: ORDINANCE UPON APPLICATION OF VIRGINIA EQUIPMENT & DEVELOPMENT, INC., FOR A CONDITIONAL USE PERMIT FOR AN EQUIPMENT STORAGE YARD WITH AN OFFICE WAREHOUSE R07003056 BE IT HEREBY ORDAINED B Y THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Virginia Equipment & Development, Inc., for a Conditional Use Permit for a bulk storage yard on certain property located on the south side of Production Road beginning at a point 970feet east of Central Drive (GPIN #1496-88-1063). Said parcel contains 2.5 acres. BEACH - DISTRICT 6 The following conditions shall be required: The equipment storage yard shall be enclosed with Category VI screening, as specified in the Landscape, Screening and Buffering Specifications and Standards of the City of Virginia Beach. The proposed landscaping along the front of the site, parallel to Production Road, shall meet the City of Virginia Beach Parking Lot and Foundation Landscaping Specifications and Standards for street frontage landscaping. The front of the building shall meet the City of Virginia Beach Parking Lot and Foundation Landscaping Specifications and Standards for foundation screening. The equipment storage yard may be gravel, provided a waiver of on-site improvements is requested and approved by the Planning Director. The exterior of the building shall be constructed according to the submitted elevation titled, "VIRGINIA EQUIPMENT & DE VELOPMENT". The materials shall be a combination of split face block and seamed metal siding. The building colors shall be white and blue, according to the material samples submitted. This Ordinance shall be effective in accordance with Section 107 (/) of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth of July, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr.. Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 42 - Item V-N.$. PLANNING ITEM # 46868 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED Ordinance upon application of FORTUNE ENTERPRISES, INC., a Virginia Corporation, for a Conditional Use Permit: ORDINANCE UPONAPPLICATION OF FORTUNE ENTERPRISE, INC., A VIRGINIA CORPORA TION, FORA CONDITIONAL USE PERMITFOR MOTORCYCLE SALES, RENTAL AND SMALL ENGINE REPAIR RO 700305 7 BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Fortune Enterprise, Inc., a Virginia Corporation,for a Conditional Use Permit for motorcycle sales, rental and small engine repair on the south side of Holland Road, west of South Rosemont Road (GPIN #1486-54-1674) Said parcel is located at 3600 Holland Road and contains 30,012.84 square feet. ROSE HALL - DISTRICT 3. The following conditions shall be required: o All engine or motorcycle repairs will be performed inside the building. All handicap parking spaces must be installed in accordance with the Americans with Disabilities Act (ADA). The proposed free-standing monument sign must be substantially similar to the sign depicted on the elevation entitled "Viscorp - proposed Brick Monument lnterior Lighted Sign "submitted and on file with the Planning Department. All landscaping will be installed as depicted on the plan entitled, "Conceptual Plan for Bestup Cycles", dated 5-27-00 and prepared by Gallup Surveyors & Engineers, LTD., submitted and on file with the Planning Department. The existing trash dumpster shall be enclosed with a minimum six (6) foot solid fence or wall, with shrubs installed around the enclosure, where possible, to screen the enclosure from the adjoining shopping center and properties. No outside storage or display of parts, materials, merchandise, equipment or motorcycles shall be permitted on the site. The garage bay door must be kept closed during any engine or motorcycle repairs. This Ordinance shall be effective in accordance with Section 107 09 of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth o£Jul¥, Two Thousand July 5, 2000 Item V-N.$. - 43 - PLANNING ITEM # 46868 (Continued) Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 44 - Item V-N. 6. PLANNING ITEM # 46869 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED, with Revised Conditions, an Ordinance upon Application of of LINDA HAR VIN for a Conditional Use Permit: ORDINANCE UPON APPLICATION OF LINDA HARVIN FOR A CONDITIONAL USE PERMIT FOR A HOME OCCUPATION (DAY CAR~) R07003058 BE IT HEREBY ORDAINED B Y THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Linda Harvin for a Conditional Use Permit for a home occupation (day care) on the north side of Rock Lane Loop, west of Rippline Rock Drive. Said parcel is located at 1949 Rock Lake Loop and contains 6, 519 square feet. PRINCESS ANNE - DISTRICT 7. The following conditions shall be required: 1. This daycare facility shall be limited to a total of 10 children during a 24 hour day. 2. The hours of operation will be restricted to Monday through Saturday, 5:30 am to 6:30pm. Persons employed by the home daycare will be limited to relatives who also reside in the home and to one (1) non-relative who does not reside in the home. 4. No signs advertising the home daycare will be permitted on the premises at any time. The applicant must maintain a family day home license with the Commonwealth of Virginia. Failure to maintain a family day home license will result in revocation of the home occupation (day care) permit This Ordinance shall be effective in accordance with Section 107 09 of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Thirteenth of June, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr.. Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 45 - Item V-N. 7. PLANNING ITEM # 468 70 Donavon Bonney, Post Office Box 7027, Phone: 42 7-3602, the applicant, represented himself and advised he did not believe this application was necessary. A Ford dealership existed on this location in the 1920's and 1930's. When he established the automotive repair service station in 1965, the building had two service bays and one wash bay. The last facility operated in this location was a trailer sales and service. This facility, has throughout the years, been utilized as a car wash. He believed this was a grandfathered use and the application fees should be returned to him. Karen Lasley, Zoning Administrator, had determined the automobile repair was grandfathered, but not the automotive detailing Upon motion by Council Lady Henley, seconded by Council Lady Parker, City Council DEFERRED UNTIL CITY COUNCIL MEETING OF JULY 11, 2000, Application of DONAVON E. BONNEY for a Conditional Use Permit: Council Lady Henley advised the Virginia Beach Department of Public Health must review and approve the existing septic sewage disposal system and water supply before the proposed car wash facility (auto detailing) can operate from this site. Each of the conditions shall be reviewed during the deferral. ORDINANCE UPON APPLICA TION OF DONA VON E. BONNEY FOR A CONDITIONAL USE PERMIT FOR AUTOMOTIVE DETAILING Ordinance upon application of Donavon E. Bonney for a Conditional Use Permit for automotive detailing at the northeast corner of Princess Anne Road and Indian River Road (GPIN #2413-02-5633). Said parcel is located at 1800 Princess Anne Road and contains 22,433 square feet. PRINCESS ANNE- DISTRICT 7 Voting: 1 O- 0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, dr., Barbara M. Henley, Louis R. clones, Reba $. McClanan, Robert C. Mandigo, dr., Mayor Meyera E. Oberndorf, Nancy K. Parker and Rosemary Wilson Council Members Voting Nay: None Council Members Abstaining: Vice Mayor William D. Sessoms, dr. Council Members Absent: None Vice Mayor Sessoms ABSTAINED as he has a banking relationship with the applicant Council Lady Henley DISCLOSED she and her husband lease and operate the property directly across the street from this property; however, the City Attorney has advised this does not constitute a Conflict of Interest and she may participate in this deliberation. duly 5, 2000 - 46- Item V-N. 8. PLANNING ITEM # 468 71 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED Ordinances upon Application of NICHOLAS and VICKI ROSSE, t/a NICHOLAS VICTORIA HAIR STUDIO for a Conditional Change of Zoning and a Conditional Use Permit: ORDINANCE UPON APPLICA TIO N OF NICHOLAS AND VICKI R USSO, t/a NICHOLAS VICTORIA HAIR STUDIO FOR A CHANGE OF ZONING FROM CONDITIONAL B-1 TO 0-2 Z07001172 BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Nicholas and Vicki Russo, t/a Nicholas Victoria Hair Studio for a Change of Zoning District Classification for Conditional B-! Neighborhood Business District to 0-2 Office District at the northwest corner of Old Great Neck Road and Kenstock Drive (GPIN: a portion of #149 7-98-903 7). The proposed zoning classification change to 0-2 is for office land use. The Comprehensive Plan recommends use of this parcel for retail, office and other compatible uses within commercial centers serving surrounding neighborhoods in accordance with other plan policies. Said parcel is located at 521 Old Great Neck Road and contains 1,008 square feet. BEACH - DISTRICT 6 AND, ORDINANCE UPON APPLICA TION OF NICHOLAS AND VICKI R USSO, T/A NICHOLAS VICTORIA HAIR STUDIO FOR A CONDITIONAL USE PERMIT FOR A HAIR CARE CENTER R07003059 BE IT HEREBY ORDAINED B Y THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Nicholas and Vicki Russo, t/a Nicholas Victoria Hair Studio for a Conditional Use Permit for a hair care center, including barber shops and beauty parlors at the northwest corner of Old Great Neck Road and Kenstock Drive (GPIN #1497-98-903 7). Said parcel is located at 521 Old Great Neck Road and contains 17,000 square feet. BEACH- DISTRICT 6. These Ordinances shall be effective in accordance with Section 107 09 of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth of July, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 -47- Item V-N. 9. PLANNING ITEM # 468 72 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED an Ordinance upon application of OCEAN BAY HOMES, L.L.C. for a Change of Zoning: ORDINANCE UPON APPLICATION OF OCEAN BAY HOMES, L.L.C. FOR A CHANGE OF ZONING DISTRICT CLASSIFICA TION FR OMA- 12 TO R-SS Z07001173 BE IT HEREBY ORDAINED B Y THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Ocean Bay Homes, L.L. C. for a Change of Zoning District Classification from A-12 Apartment District to R-5S Residential Single Family District on the south side of Virginia Avenue beginning at a point 533.44feet west of Rudee Avenue (GPIN # 2417-82- 6664). The proposed zoning classification change to R-SS is for single family land use on lots no less than 5,000 square feet. The Comprehensive Plan recommends use of this parcel for suburban residential/medium & high density at densities that are compatible with single family use in accordance with other Plan policies. The portion of the parcel requested for the change of zoning contains 8,522 square feet. BEACH- DISTRICT 6. This Ordinance shall be effective in accordance with Section 107 (/) of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth o_f Jul¥, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 48- Item V-N. IO. PLANNING ITEM # 46873 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED an Ordinance upon application of BEACH BUILDERS, INC. for a Conditional Change of Zoning: ORDINANCE UPON APPLICATION OF BEACH BUILDERS, INC. FOR A CHANGE OF ZONING DISTRICT CLASSIFICATION FROM R-75 TO CONDITIONAL B-iA Z07001174 BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of Beach Builder's Inc., for a Change of Zoning District Classification from R-7.5 Residential District to Conditional B-1A Limited Community Business District on certain property located on the north side of Culver Lane beginning at a point 350feet more or less east of General Booth Boulevard (GPIN #2415-31-8158). The proposed zoning classification change to Conditional B-IA is for limited commercial land use. The Comprehensive Plan recommends use of this parcel for suburban residential~low densities that are compatible with single family use in accordance with other Plan policies. However, the Comprehensive Plan Policy document contains more specific recommendations for this parcel as part of the General Booth Boulevard Guidelines. The Policy document recommends that this parcel is suitable for neighborhood office uses in certain circumstances consistent with the Plan's policies of improved land use relationships and preservation of neighborhood character. Said parcel contains13,89! square feet. PRINCESS ANNE- DISTRICT 7. The following conditions shall be required: Agreement encompassing proffers shall be recorded with the Clerk of the Circuit Court and is hereby made a part of the record. This Ordinance shall be effective in accordance with Section 107 69 of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth of duly, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W. Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 ,. P.S. City- o£ ¥i~-~ir~ia F~c_.ach INTER-OFFICE CORRESPONDENCE In Reply Refer To Our File No. DF-5167 - DATE: June 14, 2000 TO: FROM' Leslie L. Lilley William M. Macali ~k/" Conditional Zoning Application Beach Builders, Inc. DEPT: City Attorney DEPT: City Attorney The above-referenced revised conditional zoning application is scheduled to be heard by the City Council on July 5, 2000. I have reviewed the subject proffer agreement, dated March 15, 2000, and have determined it to be legally sufficient and in proper legal form. A copy of the agreement is attached. Please feel free to call me if you have any questions or wish to discuss this matter further. WMM Enclosure AGREEM-F. NT THIS AGREEMENT, made this, 15th day March, 2000 by and between, Beach Builders, Inc., the contract purchaser of a certain parcel of property located at 1825 Culver Quay, Virginia Beach, Virginia, and James Bryan Teabout owner of a certain parcel of property located at 1825 Culver Quay, Virginia Beach, Virginia, which property is more fully described on Exhibit A attached hereto: (hereinai~er referred to as "Grantors"): and the, CITY OF VIRGINIA BEACH, a municipal corporation of the Commonwealth of Virginia (hereinaRer referred to as "Grantee"). WITNESSETH: WHEREAS, the Grantors have initiated an amendment to the Zoning Map of the City of Virginia Beach, Virginia, by petition addressed to the Grantee, so as to change the classification from R-7.5 to O-1 Conditional on certain property which contains a total of 0.31 acres, more or less, located in the Princess Anne District of the City of Virginia Beach, Virginia, more particularly described in the attached Exhibit A (hereinai~er the "Property"); and WHEREAS, the Grantee's policy is to provide only for the orderly development of land for various purposes, including mixed use purposes, through zoning and other land development legislation; and WHEREAS, the Grantors acknowledge that the competing and sometimes incompatible uses conflict, and that in order to permit differing uses on and in the area of the subject Property and at the same time to recognize the effects of the change and the need for various types of uses, certain reasonable conditions governing the use of the Property for the protection of the community that are not generally applicable to land similarly zoned O-1 are needed to cope with the situation to which the Grantors' rezoning application gives rise; and WHEREAS, the Grantors have voluntarily proffered in writing in advance of and prior to he public hearing before the Grantee. as part of the proposed conditional amendment to the Zoning Map, in addition to the regulations provided for in the existing O-1 zoning district by the existing City's Zoning Ordinance (C~O), the following reasonable conditions related to the, physical development, operation and use of the Property to be adopted as a part of said amendment to the new Zoning Map relative to the Property, all of which have a reasonable, relation to the rezoning and the need for which is generated by the rezoning; and Prepared by James C. Pebworth 401 Atlantic Avenue, Apt 806 . Virginia Beach, VA 23451 WHEREAS, said conditions having been proffered by the Grantors and allowed and accepted by the Grantee as part of the amendment to the Zoning Ordinance, such conditions shall continue in full force and effect until a subsequent amendment changes the zoning on the Property covered by such conditions; provided, however, that such conditions shall continue despite a subsequent amendment if the subsequent amendment is part of the comprehensive implementation of a new or substantially revised zoning ordinance, unless, notwithstanding the foregoing, these conditions are amended or varied by written instrument recorded in the Clerk's Office of the Circuit Court of the City of Virginia Beach, Virginia and executed by the record owner of the subject Property at the time of recordation of such instrument; provided, further, that said instrument is consented to by the Grantee in writing, as evidenced by a certified copy of ordinance or resolution adopted by the governing body of the Grantee, after a public hearing before the Grantee advertised pursuant to the provisions of the Code of Virginia, Section 15.22204, which said ordinance or resolution shall be recorded along with said instrument as conclusive evidence of such consent. NOW THEREFORE, the Grantors, for themselves, their successors, assigns, grantees, and other successors in title or interest, voluntarily and without any requirement by or exaction from the Grantee or its governing body and without any element of compulsion of quid pro quo for zoning, rezoning, site plan, building permit or subdivision approval, hereby make the following declaration of conditions and restrictions which shall restrict and govern the physical development, operation and use of the Property and hereby covenant and agree that these Proffers shall constitute covenants running, with the said Property, which shall be binding upon the Property and upon all parties and persons claiming under or through the Grantors, their heirs, personal representatives, assigns, grantees and other successors in interest or title, namely: 1. Construction of any structure on the Property shall substantially conform to those shown on that certain rendered building, elevation titled Pebworth Office Building dated March 12, 2000 as was exhibited to the City Council and is on file at the Planning Department. 2. The development of the Property shall substantially conform to that certain site plan of January 14, 2000, titled: Rezoning and preliminary subdivision of Lot ! 1, Culver Woods - Virginia Beach, Virginia," prepared by John E. Sirine and Associates LTD., Civil Engineering-Land Surveying, which site plan was exhibited to the City Council and is on file at the Planning Department. ,, 3. Further conditions may be required by the Grantee during detailed Site Plan and/or subdivision review and administration of applicable City Codes by all cognizant City agencies and departments to meet all applicable City Code requirements. 2 4. Use of this property shall be restricted and limited to: A. Business offices of advertising, real estate or insurance. B. Finance agency offices, banks. Ce Medical, optical and dental offices and clinics; legal, engineering, architectural and similar professional offices, accounting, auditing and bookkeeping service offices. All references hereinabove to zoning districts and to regulations applicable thereto, refer to the City Zoning Ordinance of the City of Virginia Beach, Virginia, in force as of the date the conditional zoning amendment is approved by the Grantee. The Grantors covenant and agree that (1) the Zoning Administrator of the City of Virginia Beach, Virginia shall be vested with all necessary authority on behalf of the governing body of the City of Virginia Beach, Virginia to administer and enforce the foregoing conditions, including (I) the ordering in writing of the remedying of any noncompliance with such conditions, and (ii) the bringing of legal action or suit to ensure compliance with such conditions, including mandatory or prohibitory injunction, abatement, damages or other appropriate action, suit or proceedings; (2) the failure to meet all conditions shall constitute cause to deny the issuance of any of the required building or occupancy, permits as may be appropriate, (3) if aggrieved by any decision of the Zoning Administrator made pursuant t° the provisions of the City Code, the CZO or this Agreement, the Grantors shall petition the governing body for the review thereof prior to instituting proceedings in court, and (4) the Zoning Map show by an appropriate symbol on the map the existence of conditions attaching to the zoning of the subject Property on the map and that the ordinance and the conditions may be made readily available and accessible for public inspection in the office of the Zoning Administrator and in the Planning Department and that they shall be recorded in the Clerk's Office of the Circuit Court of the City of Virginia Beach, Virginia and indexed in the name of the Grantors and Grantee. BEACH BUILDERS/IN Name: Dona M. Pebworth Title: President COMMONWEALTH OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this 3 [ day of /~cl~ ,2000, on behalf of Beach Builders, Inc., by Dona M. Pebworth, its President. Notary Public My Commission Expires: GRANTOR: By: .//~, ---- ~.~ ~mes Bryan Teabout COMMONWEALTH OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this3.P_~ktay of ,2000, by James Bryan Teabout. Notary Public My Commission Expires: ltV- 4 EXHIBIT A- LEGAL DESCRIPTION ALL THAT certain lot, piece or parcel of land, with the buildings and improvements thereon, lying situate and being in the City of Virginia Beach, Virginia, and being known, numbered and designated as Lot 11, as shown on that certain plat entitled, "Subdivision of CULVER WOODS, (D.B. 3567 Pg. 699) (M.B. 23 P.83) Princess Anne Borough - Virginia Beach - Virginia, Scale: 1" = 30', dated May 20, 1996, which is said plat is duly recorded in the Clerk's Office of the Circuit of the City of Virginia Beach, Virginia, in Map Book 256, at pages 29, 30, and 31. It being the same property conveyed to JAM]ES B. TEABOUT by deed from Beach Builders, Inc., a Virginia corporation, dated January 27, 1999 and recorded January 29, 1999 in Deed Book at page 1283. - 49- Item V-N. 11. PLANNING ITEM # 468 74 Upon motion by Vice Mayor Sessoms, seconded by Councilman Jones, City Council ADOPTED an Ordinance upon application of the CITY for a Change of Zoning: ORDINANCE UPON APPLICATION OF THE CITY OF VIRGINIA BEACH, VIRGINIA FOR A CHANGE OF ZONING DISTRICT CLASSIFICATION FROM AG-1 AND AG-2 TO 0-2 Z07001175 BE IT HEREBY ORDAINED B Y THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon application of the City of Virginia Beach, Virginia, for a Change of Zoning District Classification from A G- I and A G-2 Agricultural District to 0-2 Office District on certain property located at the west corner of the intersection of James Madison Boulevard and George Mason Drive (GPIN #1494-61-6856). The proposed zoning classification change to 0-2 is for office land use. This site is located within the Transition Area. As such, the Comprehensive Plan recommends use of this parcel for appropriate growth opportunities consistent with the economic vitality policies of Virginia Beach. The Princess Anne Corridor Concept Plan specifically notes that this site and the adjacent site to the west are to be used for public purposes. PRINCESS ANNE - DISTRICT 7 This Ordinance shall be effective in accordance with Section 107 09 of the Zoning Ordinance. Adopted by the Council of the City of Virginia Beach, Virginia, on the Fifth o£Jul¥, Two Thousand Voting: 11-0 (By ConsenO Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 5, 2000 - 50- Item V-O. 1. APPOINTMENTS ITEM # 468 75 BY CONSENSUS, City Council RESCHEDULED: COMMUNITY SER VICES BOARD HAMPTON ROADS PLANNING DISTRICT COMMISSION HAMPTON ROADS TRANSPOR TA TION DISTRICT COMMISSION REVIEW AND ALLOCATION COMMITTEE (COIG) VIRGINIA BEA CH HEAL TH SER VICES AD VISOR Y BOARD July 5, 20o0 - 51 - ITEM # 46876 Mayor Oberndorf entertained a motion to permit City Council to conduct its CLOSED SESSION, pursuant to Section 2.1-344(A), Code of Virginia, as amended, for the following purpose: PERSONNEL MATTERS: Discussion, consideration or interviews of prospective candidates for employment, assignment, appointment, promotion, performance, demotion, salaries, disciplining, or resignation of specific public officers, appointees, or employees pursuant to Section 2.1-344 (A) (1). Boards and Commissions: Community Services Board Hampton Roads Planning District Commission Review and Allocation Committee Virginia Beach Health Services Advisory Board PUBLICLY-HELD PROPERTY: Discussion or consideration of the acquisition of real property for a public purpose, or of the disposition of publicly-held real property, where discussion in an open meeting would adversely affect the bargaining position or negotiating strategy of the public body pursuant to Section 2.1-344(A)(3). To- Wit Acquisition of Property - Stumpy Lake LEGAL MA TTERS: Consultation with legal counsel or briefings by staff members, consultants, or attorneys pertaining to actual or probable litigation, where such consultation or briefing in open meetings would adversely affect the negotiating or litigating position of the public body and consultation with legal counsel employed or retained by a public body regarding specific matters requiring the provision of legal advice by such counsel pursuant to Section 2.1-344(A)(7). Acquisition of Property- Stumpy Lake Upon motion by Vice Mayor Sessoms, seconded by Council Lady Eure, City Council voted toproceed into CLOSED SESSION at 2:50 P.M. Voting: I 1-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W Harrison, .Ir., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None (Time of Closed Session: 2:50 to 4:07 P.M.) .Iuly 5, 2000 - 52 - CER TIFICA TION 0 F CLOSED SESSION ITEM # 468 77 Upon motion by Councilman Harrison, seconded by Councilman Branch, City Council CERTIFIED THE CLOSED SESSION TO BE IN ACCORDANCE WITH THE MOTION TO RECESS. Only public business matters lawfully exempted from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies; AND, Only such public business matters as were identified in the motion convening the Closed Session were heard, discussed or considered by Virginia Beach City Council. Voting: 11-0 Council Members Voting Aye: Linwood O. Branch, III, Margaret L. Eure, William W Harrison, Jr., Barbara M. Henley, Louis R. Jones, Reba S. McClanan, Robert C. Mandigo, Jr., Mayor Meyera E. Oberndorf, Nancy K. Parker, Vice Mayor William D. Sessoms, Jr. and Rosemary Wilson Council Members Voting Nay: None Council Members Absent: None July 2000 CERTIFICATION OF CLOSED SESSION VIRGINIA BEACH CITY COUNCIL WHEREAS: The Virginia Beach City Council convened into CLOSED SESSION, pursuant to the affirmative vote recorded in ITEM # 46876, Page 51, and in accordance with the provisions of The Virginia Freedom of Information Act; and, WHEREAS: Section 2.1-344. of the Code of Virginia requires a certification by the governing body that such Closed Session was conducted in conformity with Virginia law. NOW, THEREFORE, BE IT RESOLVED: That the Virginia Beach City Council hereby certifies that, to the best of each member's knowledge, (a) only public business matters lawfully exempted from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies; and, (b) only such public business matters as were identified in the motion convening this Closed Session were heard, discussed or considered by Virginia Beach City Council. K~uth Hodges Smith, MMC City Clerk July 5, 2000 Item V-R. 1. - 53 - AD JO URNMENT ITEM # 468 78 Mayor Meyera E. Oberndorf DECLARED the City Council Meeting ADJOURNED at 4:09 P.M. Beverly O. Hooks, CMC Chief Deputy City Clerk City Cleric Meyera E. Oberndorf Mayor City of Virginia Beach Virginia 2000 City of Virginia OFFICE OF THE CITY MANAGER (757) 427-4242 FAX (757) 427-4135 TDO 1757) 427-4305 July 7, 2000 MUNICIPAL CENTER VIRGINIA BEACH, VIRGINIA 23456-9001 Honorable Mayor and Members of City Council RE: Ocean Park and Chesapeake Beaches Dear Mayor and Members of City Council: The following is provided in response to Council Member Jones' July 5 request for an update on beach replenishment activities for Ocean Park and Chesapeake Beaches. As you may recall, Ocean Park Beach, from Lynnhaven Inlet to the west side of Aries on the Bay, is a public beach and has been replenished on three occasions in recent years. Two of the replenishments were accomplished in conjunction with the federal dredging project at Lynnhaven Inlet. The other replenishment was a City funded project which took advantage of the 'sand of opportunity' generated from the lake excavations during the construction of the Bayville Farms golf course. Lynnhaven Inlet is scheduled to be dredged this coming winter. Given that the resort beach is to undergo a major beach restoration project as the final phase of the Beach Erosion Control and Hurricane Protection project, thereby eliminating the need to store the inlet's dredged sand on the Lynnhaven Inlet Sand Stockpile for use at the resort beach, we intend to place all of the dredged sand on Ocean Park Bea,ch during this inlet maintenance cycle. There is, however, a concern related to the continuance of the federal program of maintenance at Lynnhaven Inlet; an issue larger than the replenishment of Ocean Park Beach. You may recall my report that the President's proposed budget for FY 2001 failed to include the scheduled dredging for Lynnhaven Inlet. We believe this is a result of the Administration's stated goal. of eliminating Small Craft Navigation Projects as a federal program. With the Mayor's assistance, we have urged our Congressional Delegation to seek the required funding for Lynnhaven Inlet. Unfortunately, the House mark-up of the Energy and Water Appropriations Bill failed to include Lynnhaven Inlet. It is hoped that the Senate Energy and Water Appropriations Subcommittee will add the project to their bill, prompting its inclusion in the conferenced bill. Failing this, our last hope would be that the Corps of Engineers would be successful in reprogramming funding within the navigation budget for this project. Honorable Mayor and Members of City Council July 7, 2000 Page 2 Given Lynnhaven Inlet's critical role as the home port for both the Norfolk Harbor and Baltimore Channel Pilots, and given the large number of commercial fisherman who utilize the Lynnhaven as a home port, the merits of federal participation are rock solid. In addition to the Mayor' s request to our delegation, Council Member Branch, accompanied by Bob Matthais and Phill Koehrs, met with the staff of the Senate Energy and Water Appropriations Subcommittee to plead for inclusion of the project in their bill. Their request appeared to be well received. The Senate should complete their mark-up of the appropriations bill by the end of July. Final action on the appropriations bill should occur before the end of September, I will be able update you then on the fate of the inlet maintenance program. Please be aware that we are not prepared at this time to accept Lynnhaven Inlet maintenance dredging as a fully City funded project. Given the 35-year history of federal management of the inlet, we have not programmed full City funding of this project, nor do we possess the required environmental permits for the activity. The inlet is in need of maintenance dredging this year. If the Corps of Engineers is not able to perform, it may be necessary to consider accepting the inlet in our waterway program, at least on an interim basis. This would require consideration of a mid-year appropriation to the CIP of nearly $1 million. As to Chesapeake Beach, you may recall that the majority of the bayfront property owners assert ownership of the beach, thereby precluding a public beach replenishment program. Staff has been working with the bayfront owners, seeking voluntary dedication of a public recreation and construction easement. To date, approximately one-third of these owners have stated varying degrees of willingness to dedicate. However, the majority of the owners have rejected the notion. Chesapeake Beach is in dire need of replenishment. Long term erosion has severely damaged most of this beach: property damage from storm attack is steadily on the rise and a valuable recreational resource has been depleted. Staff will continue to work with these owners, as they are with the bayfront property owners at Cape Henry (Lynnhaven) Beach for similar dedications. However success may require the influence of City Council. You may wish to consider referring this issue to the newly formed Beaches and Waterway Commission for public dialogue and the development of recommendations for a more formal course of action. · Sincerely, /ff. ,..//City Manager CCi Leslie L. Lilley C. Oral Lambert, Jr. E. Dean Block DEPARTMENT OF PLANNING DEVELOPMENT SERVICES CENTER (757) 427-4621 (757) 426-5789 FAX July 7, 2000 City of Virginia Beach MUNICIPAL CENTER BUILDING 2 2405 COURTtIOUSE DRIVE VIRGINIA BEACtl, VIRGINIA 23456-9040 Mayor Oberndorf Members of Council RE: Responses to Questions Asked at July 5, 2000 Informal Meeting Dear Madam Mayor and Members of Council: The following answers are provided in response to the questions asked during your July 5, 2000 informal briefing on the Red Mill Commons area. How many parking spaces are shown on the Home Depot site plan? There are 562 ~paces required and 621 spaces provided Oncluding 12 handicapped spaces). Are there any walkways or extra amenities shown on the Red Mill Commons or Home Depot site plans? There is extra landscaping (above the minimum requiremenO shown on the sites. There are no wallcways or seating areas shown and labeled on the plan at this time. I met with Mrs. Reasor and Mr. Anderson and discussed their plans for the shopping center. They shared the most recent architectural renderings of the Wal-Mart and adjacent shops. These preliminary drawings are very impressive. The shopping center is being designed on a village theme and the developers indicated that they are following the new guidelines for commercial developments. They said that there would be seating or common areas as the buildings and tenants are finalized With each lease, minor plan adjustments are being made to satisfy the tenant's needs. The developers are basically staying with their original proposal. In att effort to keep the quality of the development high, the developers have worked with Home Depot to upgrade the exterior of the Home Depot building and fencing. These upgrades will be paid for by the developer, Mrs. Reasor and Mr. Anderson, of Red Mill Commons (the Wal-Mart site). Where is the stormwater management facility located? The stormwater runoff from the commercial acreage was included in the Red Mill residential subdivision stormwater Responses to Questions Asked at July 5, 2000 Informal Meeting July 7, 2000 Page 2 management system design. The facility to be used is located to the north of Ferrell Parkway and east of Upton Drive. The facility (lake) was previously a borrow pit. Is the height of the landscape berm measured from the street or the parking lot? The inspection of landscape berms is handled by the Permits and Inspections staff. The inspectors determine the height of the berm by comparing the elevations of the base of the berm and the top of the berm. If the berm area is not level or flat, the highest base elevation (toe of the slope of the berm) will be compared to the elevation of the top of the berm. Is the landscaping provided along Princess Anne Road greater than the minimum code requirement? This area meets the minimum requirements and possibly a little more. The design does, however, use a variety of landscape materials instead of only one type of shrub and tree. Street Front Landscaping In addition to the information provided during the presentation on July 5, 2000, the following information is offered to give you a better understanding of the landscaping along the four streets bordering this development. Newstead Drive The Home Depot site is heavily landscaped with a three (3) to four (4) foot high berm along Newstead Drive. There are eleven (11) different varieties of plant material used on and around the berm. The area set aside for the landscaping between the parking lot curb and the right-of-way line varies fi.om thirty (30) to sixty-three (63) feet with an additional ten (10) feet of open right-of-way to the curb of Newstead Drive. The Red Mill Commons site plan shows a thirty (30) to forty-five (45) foot landscape area between the Newstead Drive right-of-way and the parking lot curb. An additional ten (10) feet of open right- of-way also exists to the curb of Newstead Drive. The landscape material provided on the one (1) to three (3) foot high berm will be Southern Wax Myrtle and Leyland Cypress. These plantings should provide a thick buffer between the commercial site and the residential houses on the west side of Newstead Drive. Ferrell Parkway, Upton Drive and Elson Green Avenue The Red Mill Commons site plan identifies a one (1) to two (2) foot berm within a thirteen (13) foot area located on the site along Ferrell Parkway, most of Upton Drive and a portion of Elson Green Avenue. There is an additional ten (10) feet of open area between the property line and the edge of the sidewalk. There is a section of Upton Drive that will use Southern Wax Myrtle and Leyland Cypress to screen the rear of one of the buildings. The landscape area between the right-of-way and the parking lot curb along Elson Green Avenue, past the comer out parcel, increases to a width of thirty (30) to fffiy (50) feet. A combination of Bloodgood London Planetrees and Compact Japanese Hollies will be used along the three roadways, except for the limited use of Wax Myrtle and Cypress for screening. Responses to Questions Asked at July 5, 2000 Informal Meeting July 7, 2000 Page 3 The Home Depot site plan reflects a ten (10) foot wide landscaping area along Elson Green Avenue, which widens to fit~y (50) feet at its intersection with Princess Anne Road. The design meets the minimum standard requirement for trees and shrubs. The designer did, however, use a variety of plant materials. Princess Anne Road The Home Depot site plan calls for a ten (10) foot wide landscaping area along the parking lot as shown on Elson Green Avenue. There is a variable width open area between the landscaping and the edge of the pavement in Princess Anne Road. Hopefully, I have answered your questions. Should you need additional information please do hesitate in calling either Barbara Duke, the project manager for these projects (427-4901), or me (427-4900). I will be out of the office until July 24, 2000. Sincerely, Charles G. Hassen Development Services Coordinator CGH:bcg C~ James K. Spore Steven T. Thompson Robert J. Scott John Herzke Certificate of Achievement for Excellence in Financial Reporting Presented to City of Virginia Beach,, Virginia For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 1999 A Certificate of Achievement for Excellence in Financial Reporting is presented by the Government Finance Officers Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial reports (CAFRs) achieve the highest standards in government accounting and financial reporting. President Executive Director PRELIMINARY OFFICIAL STATEMENT DATED NEW ISSUE BOOK-ENTRY ONLY ,2000 Ratings: Fitch: Moody's: Standard & Poor's (See "Ratings" herein) In the opinion of Bond Counsel, under existing law and subject to conditions described in the section herein "Tax Exemption," interest on the Series 2000 Bonds (1) will not be included in gross income for Federal income tax purposes, (2) will not be an item of tax preference for purposes of the Federal altemative minimum income tax imposed on individuals and corporations and (3) will be exempt from income taxation by the Commonwealth of Virginia. Such interest may be included in the calculation of a corporation's alternative minimum income tax, and a holder may be subject to other Federal tax consequences as described in the section herein "Tax Exemption." $40,000,000 City of Virginia Beach, Virginia Water and Sewer System Revenue Bonds Series of 2000 Dated: July 15, 2000 Due: August 1, as shown on the inside cover The Series 2000 Bonds will be issued in denominations of $5,000 and multiples thereof, in registered form, registered in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York ("DTC"), which will act as securities depository for the Series 2000 Bonds. Individual purchases of beneficial ownership interest in the Series 2000 Bonds will be made in book-entry form only and individual purchasers will not receive physical delivery of bond certificates. The Series 2000 Bonds will bear interest from their date, payable semi-annually on each February 1 and August 1, commencing February 1, 2001. So long as DTC or its nominee is the registered owner of the Series 2000 Bonds, payments of principal of and interest on the Series 2000 Bonds will be made to Cede & Co., as nominee for DTC, for disbursement to DTC participants, to be disbursed subsequently to the beneficial owners of the Series 2000 Bonds. THE SERIES 2000 BONDS WILL CONSTITUTE LIMITED OBLIGATIONS OF THE CITY OF VIRGINIA BEACH, VIRGINIA, PAYABLE SOLELY FROM REVENUES OF ITS WATER AND SEWER SYSTEM, SUBJECT TO THE PRIOR APPLICATION THEREOF TO THE PAYMENT OF OPERATING EXPENSES, AND RESERVES PROVED IN THE RESOLUTION (AS DEFINED HEREIN). THE SERIES 2000 BONDS SHALL NOT BE DEEMED TO CONSTITUTE INDEBTEDNESS OF, OR A PLEDGE OF THE FAITH AND CREDIT OF, THE COMMONWEALTH OF VIRGINIA OR OF ANY COUNTY, CITY, TOWN OR OTHER POLITICAL SUBDIVISION OF THE COMMONWEALTH, INCLUDING THE CITY. THE ISSUANCE OF THE SERIES 2000 BONDS DO NOT DIRECTLY, INDIRECTLY OR CONTINGENTLY OBLIGATE THE COMMONWEALTH OR ANY OTHER POLITICAL SUBDIVISION OF THE COMMONWEALTH, INCLUDING THE CITY, TO LEVY AND COLLECT ANY TAXES WHATSOEVER OR MAKE ANY APPROPRIATION THEREFOR EXCEPT FROM THE PLEDGED REVENUES TO THE PAYMENT OF THE PRINCIPAL OF AND PREMIUM, IF ANY, AND INTEREST ON THE SERIES 2000 BONDS. The Series 2000 Bonds are subject to redemption prior to maturity at the option of the City as more fully set forth herein. This cover page contains certain information for quick reference only. It is not a summary of this issue. Investors must read the entire Official Statement to obtain information essential to the making of an informed investment decision. The Sedes 2000 Bonds are offered when, as and if issued by the City of Virginia Beach, Virginia, subject to approval of their validity by Hunton & Williams, Richmond, Virginia, Bond Counsel, as described herein, and cerlain other conditions. Certain matters will be passed upon for the City by the City Attorney Leslie L. Lilley, Esquire. It is expected that delivery of the Sedes 2000 Bonds will be made through the facilities of The Depository Trust Company, New York, New York, on or about August 9, 2000. Official Statement Dated ,2000 $40,000,000 City of Virginia Beach, Virginia Water and Sewer System Revenue Bonds Series of 2000 Year MATURITIES, AMOUNTS, INTEREST RATES AND YIELDS $, Serial Bonds Principal Interest Price/ Principal Amount Rate Yield Year Amount Interest Rate Price/ Yield $ $ __% Term Bonds due August 1, , priced at % to yield __ % Term Bonds due August 1, ~, priced at % to yield (plus accrued interest on the Series 2000 Bonds from their dated date) % % CiTY OF VIRGINIA BEACH THE CITY COUNCIL Meyera E. Oberndorf, Mayor William D. Sessoms, Jr., Vice Mayor Linwood O. Branch, III Margaret L. Eure William W. Harrison, Jr. Barbara M. Henley Louis R. Jones Robert C. Mandigo, Jr. Reba S. McClanan Nancy K. Parker Rosemary Wilson CERTAIN CITY OFFICIALS James K. Spore, City Manager Leslie L. Lilley, City Attorney Ruth Hodges Smith, City Clerk Steven T. Thompson, Chief Financial Officer Patricia A. Phillips, Director of Finance Clarence O. Warnstaff, Director of Public Uti#ties John T. Atkinson, City Treasurer BONDCOUNSEL Hunton & Williams Riverfront Plaza, East Tower 951 East Byrd Street Richmond, VA 23219 FINANCIAL ADVISORS Government Finance Group 1601 N. Kent Street, Suite 800 Arlington, VA 22209 Government Finance Associates, Inc. 63 Wall Street, 16th Floor New York, NY 10005 The Official Statement does not constitute an offer to sell or the solicitation of an offer to buy the Series 2000 Bonds in any jurisdiction to any person to whom it is unlawful to make such offer in such jurisdiction. No dealer, salesperson or any other person has been authorized to give any information or make any representation, other than those contained herein, in connection with the offering of the Series 2000 Bonds, and if given or made, such information or representation must not be relied upon. The information set forth herein has been obtained from the City and other sources which are believed to be reliable, but such information is not guaranteed as to accuracy or completeness and is not to be construed as a representation by any of such sources as to information provided by any other source. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale made hereunder shall under any circumstances create any implication that there has been no change in affairs of the City or in any other matters described herein since the date hereof or, as in the case of certain information incorporated herein by reference to certain publicly · available documents, since the date of such documents. TABLE OF CONTENTS SECTION ONE: INTRODUCTION ................... 1 The Issuer ............................................. 1 The System ........................................... 1 The Series 2000 Bonds ........................ 1 Security for the Series 2000 Bonds ...... 2 Use of Proceeds ................................... 2 Redemption ........................................... 2 Tax Exemption ...................................... 2 Bond Counsel ....................................... 2 Consulting Engineers ............................ 3 Financial Advisors ................................. 3 Auditors ................................................. 3 Fiscal Agent .......................................... 3 Registrar ............................................... 3 Ratings .................................................. 3 Delivery ................................................. 3 Official Statement .................................. 4 Continuing Disclosure ........................... 4 Additional Information ........................... 4 SECTION TWO: THE SERIES 2000 BONDS ................................................. 5 AUTHORIZATION AND PURPOSE OF THE SERIES 2000 BONDS ............ 5 Sources and Uses of Funds ................. 5 DESCRIPTION OF THE SERIES 2000 BONDS ........................................ 5 General ................................................. 5 Redemption ........................................... 6 Manner of Redemption ......................... 6 Notice of Redemption ........................... 6 Book-Entry System ............................... 7 SECURITY FOR AND SOURCES OF PAYMENT OF THE SERIES 2000 BONDS ........................................ 7 General ................................................. 7 Revenue Covenant ............................... 8 Debt Service Reserve Fund .................. 8 Rate Regulation ..................................... 9 BONDHOLDERS REMEDIES IN THE EVENT OF DEFAULT ................... 9 ADDITIONAL SERIES OF BONDS ........... 10 AMENDMENTS TO RESOLUTION ........... 10 SUMMARY OF FINANCIAL FEASIBILITY STUDY .......................... 10 SECTION THREE: THE WATER AND SEWER SYSTEM ................................12 DEPARTMENT OF PUBLIC UTILITIES ............................................ 12 THE WATER DISTRIBUTION SYSTEM .............................................. 12 WATER SALES AND SERVICES CONTRACTS ...................................... 15 THE SANITARY SEWER SYSTEM ........... 15 RATES AND BILLINGS ............................. 16 Rate History ......................................... 16 Typical Water and Sewer Bills ............. 17 Water Resource Recovery Fees ......... 17 SECTION FOUR: THE WATER AND SEWER SYSTEM ................................20 INDEBTEDNESS AND CAPITAL IMPROVEMENT PROGRAM .............. 20 DEBT INFORMATION ............................... 20 Water and Sewer Debt ........................20 Debt History ......................................... 23 WATER AND SEWER CAPITAL IMPROVEMENT PROGRAM .............. 23 The Lake Gaston Project ........................... 24 Background ......................................... 24 Lake Gaston Financing Plan ............... 25 Current Operations .............................. 26 FERC Relicensing Process for Lake Gaston ................................................. 26 SECTION FIVE: FINANCIAL INFORMATION -. ............................... 28 WATER AND SEWER FUND .......................... 28 Operating Results--Water and Sewer System ................................................ 28 Asset Evaluation ................................. 30 SECTION SlX: MISCELLANEOUS ................. 32 LEGAL MATTERS ..................................... 32 TAX EXEMPTION ..................................... 32 Opinion of Bond Counsel ....................32 Original Issue Discount ....................... 32 Other Tax Matters ............................... 33 RATINGS .................................................. 33 LITIGATION .............................................. 34 General Fund ...................................... 34 Water and Sewer Enterprise Fund ..... 34 COMMITMENTS AND CONTINGENCIES .............................. 34 CERTIFICATES OF CITY OFFICIALS ......................................... 34 SALE AT COMPETITIVE BIDDING .......... 35 CONTINUING DISCLOSURE ................... 35 APPROVAL OF OFFICIAL STATEMENT ...................................... 36 APPENDIX A - CERTAIN INFORMATION CONCERNING THE CITY OF VIRGINIA BEACH, VIRGINIA .......................................... A-1 APPENDIX B - FINANCIAL FEASIBILITY STUDY ............................................................ B-1 APPENDIX C - AUDITED FINANCIAL STATEMENTS OF THE WATER AND SEWER ENTERPRISE FUND FOR THE FISCAL YEARS ENDED JUNE 30, 1998 AND 1999 ....................................................... C-1 APPENDIX D - INFORMATION REGARDING THE DEPOSITORY TRUST COMPANY AND ITS BOOK-ENTRY SYSTEM ......................................................... D-1 APPENDIX E - SUMMARY OF RESOLUTION ................................................ E-1 APPENDIX F - FORM OF BOND COUNSEL OPINION ...................................... F-1 APPENDIX G - FORM OF CONTINUING DISCLOSURE AGREEMENT ........................ G-1 APPENDIX H - OFFICIAL NOTICE OF SALE ............................................................... H-1 SECTION ONE: INTRODUCTION The purpose of this Official Statement, including the cover page and Appendices hereto, is to furnish information in connection with the sale by the City of Virginia Beach, Virginia (the "City" or '¥irginia Beach"), of its $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 (the "Series 2000 Bonds"), dated July 15, 2000. This information speaks as of its date and is not intended to indicate future or continuing trends in the financial or economic position of the City. The following material is qualified in its entirety by the detailed information and financial statements appearing elsewhere in this Official Statement, reference to which is hereby made for all purposes. The Series 2000 Bonds will be offered for sale through electronic public bidding on July 25, 2000. An Official Notice of Sale dated July m, 2000, relating to the Series 2000 Bonds and describing the electronic bidding process, is included herein as Appendix H. Unless otherwise defined in this Official Statement, all capitalized terms shall have the meanings as set forth in Appendix E - "Summary of Master Resolution - Definitions." The Issuer The issuer of the Series 2000 Bonds is the City of Virginia Beach located in the southeastern portion of the Commonwealth of Virginia with an area of 310 square miles. Virginia Beach is the most populous city in the Commonwealth, with a 2000 estimated population of 451,991. Additional information with respect to the City is set forth in Appendix A hereto. The System The City's Water and Sewer System (the "System") serves a 160 square mile area with a customer base of approximately 420,000 people. The System is administered and managed by the City's Department of Public Utilities. The physical property of the City water system as of June 30, 1999, included approximately 1,400 miles of distribution pipe, 7,200 fire hydrants, 13 water storage facilities, and nine water pumping stations. The City water system is fully metered, with tap sizes ranging from 3/4-inch to 12 inches. As of June 30, 1999, the water system had approximately 120,000 connections. The sanitary sewer system includes collector lines, force mains, and pump stations to collect and transport wastewater to the treatment facilities operated by the Hampton Roads Sanitation District ("HRSD"), the regional treatment agency. Virginia Beach citizens pay to the City a fee for sanitary sewer service (the collection and transport of wastewater) and wastewater treatment charges to HRSD. The City's sanitary sewer system consists of 380 sewer pump stations and over 1,451 miles of pipeline ranging in size from 4 inches to 36 inches in diameter. As of June 30, 1999, the number of City sewer connections was 119,540. A more complete description of the System is provided in Section Three. The Series 2000 Bonds The Series 2000 Bonds consist of $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000, dated July 15, 2000, and maturing annually on August 1 from 2001 through 2025. The Series 2000 Bonds will be issued in authorized denominations of $5,000 and multiples thereof and will be held by The Depository Trust Company ("DTC"), or its nominee, as securities depository with respect to the Series 2000 Bonds. See "The Series 2000 Bonds -- Book-Entry System" in Section Two. Interest on the Series 2000 Bonds will be payable on February 1 and August 1, commencing February 1, 2001, until maturity. As long as the Series 2000 Bonds are held be the DTC or its nominee, interest will be paid to Cede & Co., as nominee of DTC, in same day funds on each interest payment date. The Series 2000 Bonds will be issued pursuant to Master Water and Sewer Revenue Bond Resolution adopted by the City Council on February 11, 1992 (the "Master Resolution"), as previously supplemented and amended and as supplemented and amended by a Sixth Supplemental Resolution adopted by the City Council on July 5, 2000 (the "Sixth Supplemental"). The Master Resolution, all previous supplements and the Sixth Supplemental are collectively referred to herein as the "Resolution." Security for the Series 2000 Bonds The Series 2000 Bonds will be limited obligations of the City, payable solely from Pledged Revenues of the System, subject to the prior application thereof to the payment of Operating Expenses, and reserves therefor, as provided in the Resolution. Neither the faith and credit of the Commonwealth of Virginia nor the faith and credit of any county, city, town or other subdivision of the Commonwealth of Virginia, including the City, are pledged to the payment of principal of or premium, if any, or interest on the Series 2000 Bonds. In the Resolution, the City covenants to fix, charge, collect and revise its fees, rates and other charges for the use of and for the services furnished by the System in each Fiscal Year so as to produce revenues sufficient to pay the cost of operation and maintenance, the cost of necessary replacements and improvements and debt service on the Series 2000 Bonds and on any other indebtedness of the City secured by such revenues, and to provide certain reserves therefor. A more complete description of the security for the Series 2000 Bonds is provided in Section Two. Use of Proceeds Proceeds of the Series 2000 Bonds will be used for the purpose of providing funds to finance acquisitions, improvements, extensions, additions and replacements to the System and to pay the costs of issuance related to the Series 2000 Bonds. See "Authorization and Purpose of the Series 2000 Bonds" in Section Two for a more complete description of the purpose of the Series 2000 Bonds. Redemption The Series 2000 Bonds maturing on or after August 1,2011, will be subject to redemption beginning August 1,2010, in whole or in part at any time, at the option of the City. The Series 2000 Bonds maturing on August 1, and , are required to be redeemed prior to maturity in part upon payment of 100% of the principal amount thereof plus interest accrued to the redemption date. See "Redemption" in Section Two for a more complete description of the redemption provisions of the Series 2000 Bonds. Tax Exemption Under existing law, interest on the Series 2000 Bonds will be exempt from income taxation by the Commonwealth of Virginia and the United States of America. See "Tax Exemption" in Section Six for a more complete description of the significant elements of the Federal and state income tax status of interest on the Series 2000 Bonds. Bond Counsel Hunton & Williams, Richmond, Virginia, serves as Bond Counsel ("Bond Counsel") to the City in connection with the issuance of the Series 2000 Bonds. The opinion of Bond Counsel will be dated and given on, and will speak only as of, the date of issuance and delivery of the Series 2000 Bonds. The scope of engagement of Bond Counsel does not extend to passing upon or assuming responsibility for the accuracy or adequacy of any statements made in this Official Statement other than matters expressly set forth in their opinion, and Bond Counsel makes no representation that they have independently verified the same. Consulting Engineers Alvord, Burdick & Howson ("AB&H") are the independent consulting engineers to the City with respect to the System. AB&H has prepared a financial feasibility study, included as Appendix B to this Official Statement. The financial feasibility study includes a review of the projects, a forecast of revenues and expenses, calculations showing the effect that the Series 2000 Bonds will have on future revenue requirements and a table of historical and projected debt service coverage. Financial Advisors Government Finance Group, a division of ARD Incorporated, and Government Finance Associates, Inc., serve as financial advisors to the City in connection with the issuance of the Series 2000 Bonds. The financial advisors' fee for services rendered with respect to the sale of the Series 2000 Bonds is not contingent upon the issuance and delivery of the Series 2000 Bonds. Auditors Audited financial statements for the fiscal year ended June 30, 1999, for the Water and Sewer Enterprise Fund are included as Appendix C to this Official Statement and have been audited by the independent public accounting firm of KPMG Peat Marwick L.L.P. Such financial statements have been included in reliance upon the report of KPMG Peat Marwick L.L.P., who will not be reviewing any matters in connection with the issuance of the Series 2000 Bonds. Fiscal Agent The Bank of New York, New York, New York, has been appointed Fiscal Agent with respect to the Series 2000 Bonds. Registrar The Bank of New York, New York, New York, has been appointed registrar and paying agent with respect to the Series 2000 Bonds. Ratings The Series 2000 Bonds have been rated as shown on the cover page hereto by Fitch IBCA, Inc., One State Street Plaza, New York, New York 10004, Moody's Investors Service, 99 Church Street, New York, New York 10007, and Standard & Poor's Public Finance Ratings, 55 Water Street, New York, New York 10041. See "Ratings" in Section Six for a more complete description of the ratings. Delivery The Series 2000 Bonds are offered for delivery, when, as, and if issued, subject to the approval of validity by Bond Counsel, and to certain other conditions referred to herein. It is expected that the Series 2000 Bonds will be available for delivery at the expense of the City through the facilities of The Depository Trust Company, New York, New York on or about August 9, 2000. · Official Statement This Official Statement has been approved and authorized by the City for use in connection with the Sale of the Series 2000 Bonds. Its purpose is to supply information to prospective buyers of the Series 2000 Bonds. Financial and other information contained in this Official Statement have been prepared by the City from its records, except where other sources are noted. The information is not intended to indicate future or continuing trends in the financial or economic position of the City. All quotations from and summaries and explanations of laws contained in this Official Statement do not purport to be complete, and reference is made to said laws for full and complete statements of their provisions. Continuing Disclosure The City has agreed to execute a continuing disclosure agreement at closing to assist the Underwriters in complying with the provisions of Rule 15c2-12 (the "Rule"), promulgated by the Securities and Exchange Commission (the "SEC") and as in effect on the date hereof, by providing annual financial information and material event notices required by the Rule. See "Continuing Disclosure" in Section Six. Additional Information Any questions conceming the contents of this Official Statement should be directed to the following: Department of Finance, Municipal Center, Virginia, Virginia, 23456, (757) 427-4681; or the City's financial advisors, Government Finance Group, a division of ARD Incorporated (703) 807-5700, or Govemment Finance Associates, Inc. (212) 635-5900. · SECTION TVVO: THE SERIES 2000 BONDS AUTHORIZATION AND PURPOSE OF THE SERIES 2000 BONDS The Series 2000 Bonds will be issued pursuant to the Sixth Supplemental Resolution, which resolution amends and supplements the Master Resolution, the Master Resolution and the Constitution and statues of the Commonwealth of Virginia, including the Charter of the City of Virginia Beach (Chapter 147, Acts of Assembly of 1962, as amended) and the Public Finance Act of 1991 (Chapter 26, Title 15.2, Code of Virginia of 1950, as amended) (the "Act"). Of the $40,000,000 par amount of the Series 2000 Bonds, $1,791,738 were authorized by an ordinance adopted by the City Council on December 6, 1990, $1,749,303 were authorized by an ordinance adopted by the City Council on November 12, 1991, $1,945,321 were authorized by an ordinance adopted by the City Council on November 23, 1993, $6,889,558 were authorized by an ordinance adopted by the City Council on May 10, 1994, $1,305,597 were authorized by an ordinance adopted by the City Council on May 9, 1995, $5,936,784 were authorized by an ordinance adopted by the City Council on May 14, 1996, $11,149,669 were authorized by an ordinance adopted by the City Council on May 13, 1997, $6,530,813 were authorized by an ordinance adopted by the City Council on May 12, 1998, and $2,701,217 were authorized by an ordinance adopted by the City Council on May 11, 1999, all without being submitted to the qualified voters of the City. After the issuance of the Series 2000 Bonds, the City will have $33,726,421 authorized but unissued water and sewer system revenue bonds. The proceeds of the Series 2000 Bonds will be used to finance acquisitions, improvements, extensions, additions and replacements to the System and to pay costs related to issuance of the Series 2000 Bonds. Sources and Uses of Funds The proceeds of the Series 2000 Bonds, exclusive of accrued interest, and other available funds of the City, are to be used as follows: Sources: Bond Proceeds Less Original Issue Discount Total Sources Uses: Project Costs Deposit to Debt Service Reserve Fund Issuance Expenses Underwriters' Discount Total Uses DESCRIPTION OF THE SERIES 2000 BONDS General The Series 2000 Bonds will be issued in the aggregate principal amount of $40,000,000, will be dated July 15, 2000, and will mature on August 1 from 2001 through 2025, as shown on the inside cover page hereof. The Series 2000 Bonds will be registered as to principal and interest in the name of Cede & Co., as nominee for DTC, or otherwise as hereinafter described. Purchases of beneficial ownership interests in the Series 2000 Bonds will be made only in book-entry form and purchasers will not receive physical certificates representing their interests in Series 2000 Bonds so purchased. If the book-entry system is discontinued, bond certificates will be delivered as described in the Resolution, and Beneficial Owners (as hereinafter defined) will become the registered owners. As long as the Series 2000 Bonds are held by DTC or its nominee, interest will be paid to Cede & Co., as nominee of DTC, in same day funds on each interest payment date. Interest on the Series 2000 Bonds will be payable on February 1, 2001, and on each August I and February I thereafter until maturity. Interest will be computed on the basis of a 360-day year of twelve 30-day months. Redemption Optional Redemption. Sedes 2000 Bonds maturing on or before August 1, 2010, are not subject to redemption prior to maturity. Series 2000 Bonds maturing on or after August 1, 2011, are subject to redemption prior to maturity at the option of the City on or after August 1,2010, in whole or in part at any time (in any multiple of $5,000), upon payment of the following redemption prices (expressed as a percentage of the principal amount of the Series 2000 Bonds to be redeemed) plus accrued interest to the redemption date: Redemption Period (both dates inclusive) Redemption Price August 1,2010, to July 31,2011 August 1,2011, and thereafter 101.0% 100.0 Mandatory Redemption. Series 2000 Bonds maturing on August 1, , are required to be redeemed prior to maturity in part upon payment of 100% of the principal amount thereof plus interest accrued to the redemption date on August 1 in years and amounts, as follows: Year Amount Manner of Redemption If less than all of the Series 2000 Bonds are called for redemption, the Series 2000 Bonds to be redeemed shall be selected by the City Manager or the City's chief financial officer in such manner as determined to be in the best interest of the City. If less than all of the Series 2000 Bonds of a particular maturity are called for redemption, the Series 2000 Bonds to be redeemed shall be selected by DTC or any successor securities depository pursuant to its rules and procedures or, if the book-entry system is discontinued, by lot in such manner as the Registrar in its discretion may determine. In either case, (a) the portion of any Bond to be redeemed shall be in the principal amount of $5,000 or some multiple thereof and (b) in selecting Series 2000 Bonds for redemption, each Bond shall be considered as representing that number of Series 2000 Bonds which is obtained by dividing the principal amount of such Bond by $5,000. Notice of Redemption The City will cause notice to be given of the call for redemption, identifying the Series 2000 Bonds or portions thereof to be redeemed, to be sent by registered or certified mail not less than 30 nor more than 60 days prior to the redemption date, to the registered owner thereof. The City shall not be responsible for mailing notice of redemption to anyone other than DTC or another qualified securities depository or its nominee unless no qualified securities depository is the registered owner of the Series 2000 Bonds. If no qualified securities depository is the registered owner of the Sedes 2000 Bonds, notice of redemption shall be mailed to the registered owners of the Series 2000 Bonds. Book-Entry System DTC will act as security depository for the Series 2000 Bonds pursuant to a book-entry system. Information regarding DTC and its book-entry system, provided by DTC, appears as Appendix D. Such information has been provided by DTC, and the City does not assume any responsibility for the accuracy or completeness of such information. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event Series 2000 Bond certificates will be printed and delivered. So long as Cede & Co. is the registered owner of the Series 2000 Bonds, as nominee of DTC, references in this Official Statement to the Owners of the Series 2000 Bonds shall mean Cede & Co. and shall not mean the Beneficial Owners (as defined in Appendix D) and Cede & Co. will be treated as the only Series 2000 Bondholder of Series 2000 Bonds for all purposes under the Resolution. Neither City nor the Registrar has any responsibility or obligation to the Participants (as defined in Appendix D) or the Beneficial Owners with respect to (A) the accuracy of any records maintained by DTC or any Participant; (B) the payment by any Participant of any amount due to any Beneficial Owner in respect of the principal of and interest on the Series 2000 Bonds; (C) the delivery or timeliness of delivery by any Participant of any notice to any Beneficial Owner which is required or permitted under the terms of the Resolution to be given to Series 2000 Bondholders; or (D) any other action taken by DTC, or its nominee, Cede & Co., as the Series 2000 Bondholder, including the effectiveness of any action taken pursuant to an Omnibus Proxy. SECURITY FOR AND SOURCES OF PAYMENT OF THE SERIES 2000 BONDS General The Series 2000 Bonds will be issued under and, together with each Series of Bonds, will be equally and ratably secured by the Resolution. The Series 2000 Bonds will be limited obligations of the City payable (except to the extent payable from the proceeds of the Series 2000 Bonds or the income, if any derived from the investment thereof) solely from Pledged Revenues, subject to the application thereof to the payment of Operating Expenses, and reserves therefor. The Series 2000 Bonds are on a parity as to Pledged Revenues with the outstanding balance of the City's $5,100,000 Water and Sewer Revenue Notes, 1977 (P.A. Corp.), $2,000,000 Drought Relief Revenue Bond, 1978, $2,200,000 Water and Sewer Revenue Notes, 1982 (County Utilities), $1,800,000 Water and Sewer Revenue Notes, 1982 (Kempsville Utilities), $19,975,000 Water and Sewer System Revenue Bonds, Series of 1992 (the "Series 1992 Bonds"), $46,440,000 Water and Sewer System Revenue and Refunding Bonds, Series of 1993 (the "Series 1993 Bonds"), $1,405,031.36 Taxable Water and Sewer System Revenue Bond, Series of 1994 (the "Series 1994 Bonds"), $7,500,000 Taxable Water and Sewer System Revenue Bond, Series of 1997 (the "Series 1997 Bonds"), and $6,200,000 Taxable Water and Sewer System Revenue Bond, Series of 1998 (the "Series 1998 Bonds," and collectively, the "Parity Bonds"). Only the Series 1992 Bonds, the Series 1993 Bonds, the Series 1994 Bonds, the Series 1997 Bonds and the Series 1998 Bonds have been issued pursuant to the Resolution. Under the Resolution, the City may issue Additional Bonds on a parity as to the pledge of Pledged Revenues with the Series 2000 Bonds and the Parity Bonds. The Series 2000 Bonds, the Parity Bonds and any Additional Bonds issued under the Resolution are sometimes referred to herein as "Bonds." The Resolution also permits general obligation bonds to be issued which include as additional security a pledge of Pledged Revenues on a parity with the Bonds and permits the issuance of Parity Debt Service Components for purposes of the System, but each only upon compliance with the Resolution. Under the Resolution, the City pledges for the payment of the principal of and interest on the Series 2000 Bonds the Pledged Revenues and all amounts held under the Resolution in the Revenue Fund, the Revenue Bond Fund (except for the Parity Bond Account), the General Account in the Construction Fund 7 and the Debt Service Reserve Fund, subject only to the City's right to make application of the Pledged Revenues to other purposes, as set forth in the Resolution. The Resolution does not convey or mortgage the System. The City has covenanted not to encumber the System except in the limited circumstances provided in the Resolution. See "Particular Covenants" in Appendix E - "Summary of the Resolution." THE PRINCIPAL OF AND THE PREMIUM, IF ANY, AND THE INTEREST ON THE SERIES 2000 BONDS WILL NOT BE DEEMED TO CONSTITUTE A PLEDGE OF THE FAITH AND CREDIT OF THE COMMONWEALTH OF VIRGINIA OR ANY OTHER POLITICAL SUBDIVISION, INCLUDING THE CITY. NEITHER THE FAITH AND CREDIT NOR THE TAXING POWER OF THE COMMONWEALTH OF VIRGINIA OR ANY CITY, COUNTY, TOWN OR OTHER SUBDIVISION OF THE COMMONWEALTH, INCLUDING THE CITY, ARE PLEDGED TO THE PAYMENT OF PRINCIPAL OF OR PREMIUM, IF ANY, OR INTEREST ON THE SERIES 2000 BONDS. Revenue Covenant The Resolution* provides that the City will fix, charge and collect such rates, fees and other charges for the use of and for the services furnished by the System, and shall, from time to time and as often as shall appear necessary, revised such rates, fees and other charges to meet the following two independent requirements: (a) Pledged Revenues will be sufficient in each Fiscal Year to equal the sum of (1) the Operating Expenses shown in the Annual Operating Budget for such Fiscal Year and (2) (a) 115% of the sum of Maximum Annual Debt Service on the Bonds and Maximum Annual Additional Prior Parity Bond Debt Service, and (B) 100% of Maximum Annual Additional Parity Debt Service, in each case, in the current or any future Fiscal Year; and (b) System Revenues will be sufficient in each Fiscal Year to equal the sum of (1) the Operating Expenses payable from System Revenues shown in the Annual Operating Budget for such Fiscal Year, (2) the amount required to be paid into the Renewal and Replacement Account in such Fiscal Year, (3) the amount required to be paid in to the Revenue Bond Fund in such Fiscal Year, (4) the amount required to be paid into the Parity Double Barrel Bond Fund in such Fiscal Year, (5) the amount required to be paid into the Parity Debt Service Component Fund in such Fiscal Year, (6) the amount required to be paid into the Subordinate Debt Fund in such Fiscal Year, (7) the amount of any other indebtedness of the City attributable to the System required to be paid from Pledged Revenues in such Fiscal Year, (8) the amount transferred to the Capital Improvement Account for the immediately preceding Fiscal Year or such other amount as may be determined by the Director of Public Utilities to be appropriate for the System, and (9) any amount necessary to be paid into any Debt Service Reserve Fund to restore the amount on deposit therein to the amount of the Debt Service Reserve Requirement. Debt Service Reserve Fund The Resolution requires the City to maintain in the Debt Service Reserve Fund an amount (the "Debt Service Reserve Requirement") equal to Maximum Annual Debt Service. The Debt Service Reserve Requirement for the Bonds is $ , of which $ is attributable to the Series 2000 Bonds, which will be provided from the proceeds of the Series 2000 Bonds. * See "Amendments to Resolution" herein for additional provisions of the Resolution. 8 information concerning the revenue covenant Rate Regulation The power of the City to fix, charge and collect rates, fees and other charges for the use of and for the services furnished by the System is not subject to the regulatory jurisdiction of the State Corporation Commission of Virginia or any other federal, regional, state or local regulatory body. The City has sole and exclusive authority over such rates, fees and other charges. BONDHOLDERS REMEDIES IN THE EVENT OF DEFAULT Upon the occurrence and continuation of an Event of Default, the holders of 25% in aggregate principal amount of Bonds then Outstanding may call a meeting of the Bondholders for the purpose of appointing a Trustee (if a trustee has not been appointed previously for all holders of Bonds then Outstanding pursuant to a Supplemental Resolution adopted by the City Council in accordance with the provisions of the Master Resolution) (the "Trustee"). At such meeting, the holders of not less than a majority in aggregate principal amount of Bonds then Outstanding must be present in person or by proxy in order to constitute a quorum for the transaction of business, less than a quorum, however, having power to adjourn from time to time without any other notice than the announcement thereof at the meeting. A quorum being present at such meeting, the Bondholders present in person or by proxy may, by a majority of the votes cast, appoint a corporate bank or trust company having an office in the Commonwealth, as Trustee for the Bondholders. Upon such appointment, the Trustee shall be the trustee for the holders of all Bonds then Outstanding and shall be empowered to exercise in the name of the Bondholders all the rights and powers conferred in the Resolution on Bondholders; provided, however, that whenever any provision of the Resolution requires the consent, approval or concurrence of the holders of a specified percentage in principal amount of Bond then Outstanding in order to exercise the right or power conferred in the Resolution on the Bondholders to which such percentage obtains, the Trustee shall thereby represent the holders of such specified percentage in principal amount of the Bonds. A certificate as to the appointment of the Trustee shall be filed with the City Clerk. Upon the occurrence and continuation of an Event of Default for a period of 60 days and, if there is no Trustee, the holders of not less than 25% in aggregate principal amount of Outstanding Bonds shall be entitled to the appointment of a receiver upon application to the Circuit Court of the City of Virginia Beach or to any other court of competent jurisdiction in the Commonwealth. Any receiver so appointed may enter and take possession of the System, operate and maintain and repair the same, to the extent permitted by law impose and prescribe rates, fees and other charges, and receive and apply all System Revenues in the same manner as the City itself might do. No bond shall be required of such receiver. Upon the occurrence and continuation of an Event of Default, the Trustee may (and if requested by the holders of not less than 25% in aggregate principal amount of Outstanding Bonds and if indemnified in accordance with prevailing industry stands shall) or if there is no Trustee, the Bondholders may proceed to protect and enforce their rights by instituting a mandamus or other suit, action or proceeding at law or in equity, including an action for specific performance of any covenant or agreement contained in the Resolution. The mandamus remedy, however, may be impracticable and difficult to enforce. Furthermore, the right to enforce payment of the Series 2000 Bonds may be limited by bankruptcy, insolvency, reorganization, moratorium and similar laws and equitable principles, which may limit the specific enforcement of certain remedies. Further, there shall be no rights of acceleration with respect to any Bonds, including the Series 2000 Bonds,* Chapter 9 of the United States Bankruptcy Code (the "Bankruptcy Code") permits a municipality such as the City, if insolvent or otherwise unable to pay its debts as they become due, to file a voluntary * See "Amendments to Resolution" herein for additional information concerning the revenue covenant provisions of the Resolution. petition for the adjustment of debts provided that such municipality is "specifically author[zed, in its capacity as a municipality or by name, to be a debtor...." Bankruptcy Code, § 109(c)(2). Current Virginia statutes do not expressly authorize the City or municipalities generally to file for bankruptcy under Chapter 9. Chapter 9 does not authorize the filing of involuntary petitions against municipalities such as the City. Bankruptcy proceedings by the City could have adverse effects on registered owners of the Series 2000 Bonds, including, (a) delay in the enforcement of their remedies, (b) subordination of their claims to claims of those supplying goods and services to the City after the initiation of bankruptcy proceedings and to the administrative expenses of bankruptcy proceedings, and (c) imposition without their consent of a reorganization plan reducing or delaying payment of the Series 2000 Bonds. The Bankruptcy Code contains provisions intended to ensure that, in any reorganization plan not accepted by at least a majority of a class of creditors such as the registered owners of the Series 2000 Bonds, such creditors will have the benefit of their original claims or the "indubitable equivalent" thereof, although such plan may not provide for payment of the Series 2000 Bonds in full. The effect of these and other provisions of the Bankruptcy Code cannot be predicted and may be significantly affected by judicial interpretations. ADDITIONAL SERIES OF BONDS As set forth in the Resolution, the City may issue, subject to certain restrictions, one or more Series of Bonds or Parity Obligations, equally and ratably secured with the Series 2000 Bonds, to pay the cost of acquiring, constructing, improving, extending, expanding or equipping the System, to pay the cost of planning or investigating the feasibility of acquiring, constructing, improving, extending, expanding or equipping the System or to refund any Sedes of Bonds or other City obligations secured by or payable from Pledged Revenues. In addition, the City may at any time issue one or more series of bonds having a lien on revenues of the System that are subordinate to the lien securing the Series 2000 Bonds and the Parity Bonds, so long as the City remains in compliance with the Revenue Covenant under the Resolution. See "Issuance of Additional Indebtedness" in Appendix E -"Summary of the Resolution." AMENDMENTS TO RESOLUTION The Sixth Supplemental Resolution includes amendments to the Master Resolution that will require the consent of the owners of at least a majority in aggregate principal amount of Bonds outstanding and which will be effective upon receipt of that consent. The original purchasers of the Series 2000 Bonds by their purchase thereof shall be deemed to have consented to the amendments. The first amendment relates to the scope of revenues that will be included in determining the City's compliance with the Revenue Covenant. Prior to the effective date of the amendment, "Revenues" includes only rates, fees and charges for the use of and for the services furnished by the System in a current Fiscal Year. Such definition does not permit the City to include other monies it might choose to contribute to the System in meeting the Revenue Covenant. The amendment permits such additional monies to be included in the calculation used to determine the City's compliance with the Revenue Covenant. The second amendment relates to the remedy of acceleration of the Bonds. Prior to the effective date of the amendment, the Resolution permits the Bonds to be accelerated upon an Event of Default. The amendment deletes the provisions in the Resolution relating to such acceleration. SUMMARY OF FINANCIAL FEASIBILITY STUDY AB&H has concluded that the System is in very good condition with equipment of high quality and benefits from experienced and capable management. The water supply is high quality and complies with the requirements of all federal and state agencies. 10 Based on the examination of the books, records, forecasts of demands and the structure of rates of the System, AB&H has concluded that the existing rates and charges are appropriate for the proposed bond sale. The System capacity is adequate at current and projected demands to generate sufficient revenues for the Series 2000 Bonds. Based upon the preliminary cost of service study, existing water rates do not require an adjustment during the forecast period through Fiscal Year 2005. However, existing sanitary sewer charges will not be adequate for the period of Fiscal Year 2000 through Fiscal Year 2005. An increase in sanitary sewer rates will be needed effective July 1, 2001. The amount of the sanitary sewer rate increase has not finalized at this time, but it is anticipated that the City Council will consider recommendations in the fall of 2000. The entire Financial Feasibility Study is included as Appendix B to this Official Statement. 11 SECTION THREE: THE WATER AND SEWER SYSTEM DEPARTMENT OF PUBLIC UTILITIES The City, through its Department of Public Utilities, owns and operates the water and sewer system. The mission of the Department is "to provide public water, including water for fire protection, and public sanitary sewer service to the urban areas of Virginia Beach." The goals are: "to provide quality public service at reasonable costs and to plan, build, operate and maintain its facilities to meet community needs, environmental responsibilities and regulatory requirements." Alvord, Burdick & Howson continues to be used as the City's water and sewer rate consultant and has been used each year since 1986 to perform various studies and analyses for the System. In the opinion of AB&H, the City's water and sewer facilities are operated and maintained in good working order including repairing, rebuilding or replacing of equipment and structures when required. In addition, the City has an ongoing training program to develop a staff of personnel in sufficient numbers to promote safe and technically competent operation of the System. THE WATER DISTRIBUTION SYSTEM The physical property of the City water system as of June 30, 1999, included approximately 149 miles of transmission mains, 1,222 miles of distribution mains, 7,188 fire hydrants, 13 water storage facilities, and nine pumping stations. The City water system is fully metered, with tap sizes ranging from %-inch to 12 inches. As of June 30, 1999, the water system had approximately 120,646 connections, representing a 1% increase over the number reported in 1998, and an approximate service area of over 400,000 people. The following table lists average annual daily water demands during the last four Fiscal Years: AVERAGE ANNUAL DALLY DEMAND Fiscal Estimated Total Number of Average Total Total Per Capita Year Po_oulation Served Connections Demand (MGD) Demand (Gallons) 1996 395,813 117,177 32.6 84 1997 400,351 117,403 31.7 82 1998 405,062 119,414 32.4 82 1999 409,097 120,646 33.8 85 12 TEN LARGEST UTILITY (WATER) CUSTOMERS Fiscal Year 2000 Customer Annual Consumption in 1,000 Gallons Type of Customer Wedgewood Mobile Homes Virginia Beach General Hospital Countyview Mobile Home Park Lynnhaven Mall Regent University/Founders Inn Virginia Beach Correction Center Crater Land Development Corp. Cavalier Motel BT Venture Partners Beach-Oxford Associates 58,953 49,351 42,757 34,027 32,543 32,137 23,582 22,892 20,772 20,228 Mobile Home Park Hospital Mobile Home Park Shopping Mall School/Conference Center City Correction Center Apartments Hotel Apartments Apartments Source: Department of Public Utilities 13 PUBLIC UTILITIES ORGANIZATIONAL CHART Citizens of Virginia Beach Office of thc City Manager James K. Spore Director Clarence O. Warnstaff FTE 3.00 Water l~es ource S Thomas M. Leahy FTE 5.00 Operations Maintenance James W. Sarver FTE 245,00 Business Joseph P. Martin (Acting) FTE 58.70 Engineering Gary L. Jones FTE 64.00 14 WATER SALES AND SERVICES CONTRACTS Until the Lake Gaston project was completed in late 1997, the City had no independent water supply. In 1973, the City entered into a 20 year agreement with the City of Norfolk to purchase surplus treated water. That contract expired June 30, 1993. The City and Norfolk signed a new Water Sales Contract effective July ' 1, 1993 (the "Water Sales Contract"), to provide an interim water supply to the City until the Lake Gaston Project was operational. The Lake Gaston Project was put into service on January 1, 1998, at which point the Water Sales Contract was terminated, except for certain provisions which survived until June 30, 1999. The City and Norfolk also entered into a Water Services Contract effective July 1, 1993 (the "Water Services Contract"). The Water Services Contract runs through the year 2030. The Water Services Contract established engineering, water quality, and operational standards for Norfolk to receive, convey, treat, and deliver Lake Gaston water to the City, which is currently an annual average of 50 MGD as raw water and 45 MGD as treated water. In essence, the City contracted for water system facilities and services related to the storage, transmission and treatment of Lake Gaston water. The facilities are owned by Norfolk, but dedicated to serving the City through the life of the Water Services Contract. Those facilities include: 2. 3. 4. Raw water storage (lakes); Raw water pumping stations and transmission lines; Water treatment plant capacity; and Treated water storage, pumping and transmission. A "Cost of Service" methodology based on traditional utility rate making standards is used to determine the cost of the facilities and services provided by Norfolk including a reasonable rate of retum on facilities dedicated to serving the City. Both the Water Sales Contract and the Water Services Contract include the Cost of Service charges. However, the Water Sales Contract (and not the Water Services Contract) included a Water Charge which applied to any Norfolk surplus water used by the City. The Lake Gaston Project was put into service on January 1, 1998, and the City switched from the Water Sales Contract to the Water Services Contract on that date. Effective July 1, 1999, the current computed effective rate to the City for delivery of treated water is $2.00 per 1,000 gallons. There are provisions which allow for water rate increases based upon: Increased cost of labor, materials and supplies, power and chemicals; Renewal and replacement of water system facilities; Design and construction of new facilities to accommodate the City's future water demand; and Design and construction of new facilities to comply with new federal laws and regulations, including the Safe Water Drinking Act and the Clean Water Act. Norfolk is required to reset rates every two years based upon a cost of services study performed by an independent consulting firm which compares projected versus actual water expense. On a biennial basis an adjustment is made based upon the actual costs incurred in the previous two years. This "true-up" provision will result in a rebate from Norfolk to the City in Fiscal Year 2000 of approximately $5.4 million to be credited during the twelve month period of Fiscal Year 2001. This amount represents actual payments in excess of costs incurred during Fiscal Years 1998 and 1999. The $5.4 million will be used to support water projects identified in the Fiscal Year 2001-2006 CIP. THE SANITARY SEWER SYSTEM The City Sanitary Sewer Utility includes collector lines, force mains, and pump stations to collect and transport wastewater to the treatment facilities operated by the Hampton Roads Sanitation District ("HRSD"), 15 the regional treatment agency. Virginia Beach citizens pay to the City a fee for sanitary sewer service (the collection and transport of wastewater) and wastewater treatment charges to HRSD. The City's Sanitary Sewer Utility system consists of more than 380 sewer pump stations and over 1,451 miles of pipeline ranging in size from 4 inches to 36 inches in diameter. As of June 30, 1999, the number of City sewer connections was 119,540, representing a 1.5% increase over the number reported in 1998. The following table shows the increase in sanitary sewer connections over the last five Fiscal Years. Sanitary Sewer Connections FISCAL YEARS 1995 1996 1997 1998 1999 111,806 113,916 116,433 117,749 119,540 The HRSD, established in 1940, provides wastewater treatment services for 16 cities and counties in southeastern Virginia. The HRSD operates nine major treatment facilities in Hampton Roads and four smaller treatment facilities on the Middle Peninsula, with a total treatment capacity of over 200 million gallons per day ("MGD"). Two HRSD plants are located in the City. The Chesapeake-Elizabeth Plant, in operation since 1968, has an operating capacity of 24 MGD, with average annual flow estimated at 20 MGD. The Atlantic Plant has an operating capacity of 36 MGD and average annual flow estimated at 29 MGD. The Plant was designed with the capability to be expanded to 72 MGD. As of June 30, 1999, the HRSD had a service population of 1.5 million. According to the HRSD, the HRSD is meeting all its discharge permit requirements established by the U.S. Environmental Protection Agency and the Virginia Department of Environmental Quality. RATES AND BILLINGS Rate History Since 1986, AB&H has been used as the City's water and sewer rate consultant to perform various studies and analyses for the water and sewer system. AB&H regularly examines the books and records of the Department of Public Utilities and conducts a physical inspection of the operating facilities in order to develop recommendations for adequate water and sewer rates. The terms of AB&H's contracts with the City have called for AB&H to conduct a cost of service study and to develop recommended rates that would be adequate for the succeeding five fiscal years. The analyses have included a projection of revenues and expenditures for these five fiscal year pedods. In the aggregate, the studies have resulted in a program of regular rate adjustments as shown below: Effective Date Water Commodity Rate (per 1.000 _~allons) Sanitary Sewer Service Charge Single Family Residence (_oer month) July 1,1983 August1,1987 O~ober1,1987 July 1,1988 July1,1989 July 1,1990 O~ober1,1990 July 1,1991 July 1,1992 July 1,1993 July 1,1994 $1.62 1.81 1.99 2.18 2.51 2.69 2.77 2.96 3.11 3.38 3.65 $ 9.46 9.46 9.46 9.46 9.46 9.46 9.65 10.58 11.38 11.38 11.38 16 July 1, 1999 3.55 11.38 Typical Water and Sewer Bills Under the City's current rate structure, a single family residence consuming 6,000 gallons for 31 days would receive a bill as follows: Current Projected Projected Projected Rates 7-1-2001 7-1-2002 7-1-2003 Water Usage; 6 x $3.55 per 1,000 gallons Minimum Service Availability Charge Sanitary Sewer Service Total Due for Water and Sanitary Sewer Service $21.30 $21.30 $21.30 21.30 3.40 3.40 3.40 3.40 $24.70 24.70 24.70 24.70 11.38 12.06 12.79 13.55 $36.08 $36.76 $37.49 $38.25 In addition, the HRSD would charge the same residence approximately $10.00 for wastewater treatment of 6,000 gallons during the same time period. The last HRSD rate increase was in Fiscal Year 1999. The following data provides a five-city comparison of a residential customer's water and sanitary sewer charges when consuming 6,000 gallons of water in a 30 day period. The comparison is made between the Southeastern Virginia cities of Virginia Beach, Chesapeake, Suffolk, Norfolk and Portsmouth. CITY OF VIRGINIA BEACH COMPARATIVE WATER AND SEWER RATES As of July 1, 2000 Virginia Beach Chesa_oeake Norfolk Portsmouth Suffolk Water Consumption $21.30 $10.60 $20.16 $15.60 $ 9.73 Water Service Availability 3.40 9.00* 1.00 5.00 5.34** Water Maintenance Charge N/A N/A N/A N/A 1.50 TOTAL WATER SERVICES $24.70 19.60 21.16 15.60 $16.57 Sanitary Sewer Service 11.38(~) $9.58(2) 11.04(3) 11.70(4) 12.64(5) TOTAL MONTHLY BILLING $36.08 29.18 32.20 32.30 $29.21 *Chesapeake's water service availability charge includes a minimum of 300 cubic feet of water. **Suffolk's water service availability charge includes a minimum of 400 cubic feet of water. (~)Virginia Beach charges a fixed rate of $11.38 for residential service. (2)Chesapeake's sanitary sewer service charge is $5.95 for the first 300 cubic feet and 72.5¢ for each additional cubic foot. (3)Norfolk charges a minimum monthly rate of $5.95, which includes up to 300 cubic feet of consumption. Consumption beyond that is billed at 72.5¢ per 100 cubic feet of consumption. (4)Portsmouth charges $1.95 per 1,000 gallons of consumption. (5)Suffolk charges a minimum monthly rate of $6.84 plus $1.58 per 100 cubic feet of consumption. Water Resource Recovery Fees During the 1980's, rapid growth and new water connections created the need for the City and Norfolk (on behalf of the City) to make large capital expenditures related to water supply, transmission and treatment. The City concluded that it was appropriate that new water connections should be assessed a connection charge to partially offset the financial impact of these expenditures on the existing customer base. As a 17 result, the Water Resource Recovery Fee ("WRRF") was established in 1986 to recover a portion of the capital cost of new connections to the public water system. The WRRF included three cost categories: (i) A portion of the water distribution system in the City, (ii) the Lake Gaston Project and (iii) capital expenditures that Norfolk would have to make on behalf of the City to convey and treat the Lake Gaston water. A water connection charge already existed prior to enactment of the WRRF. However, that charge recovered only a portion of the cost of the water distribution system within the City and was eliminated when the WRRF was enacted. A portion of the WRRF revenue was dedicated to replace the revenues from the former connection charge. In addition to the WRRF, the City also increased water rates in 1987, 1988, 1989 and 1990 to help pay for the Lake Gaston Project. Through Fiscal Year 1999, the WRRF and water rate increases have each generated approximately 50% of the total revenue from the two sources. However, revenues from the WRRF have declined while revenues from the water rate increases have risen. Currently, WRRF revenues average about $3.6 million per year while the water rate increase revenues average about $8.4 million per year. This can be attributed to the fact that the number of new connections to the City's public water and sanitary sewer systems moderated in the 1990's when the City returned to a state of normalcy after experiencing rapid growth in the 1980's. Although the WRRF and the water rate increases were implemented between 1986 and 1990, legal and regulatory delays prevented construction of most of the Lake Gaston Project until late 1995. During that time, the City escrowed the funds from both the WRRF and the water rate increases. That decision, combined with the City of Chesapeake's contribution to the project and a total project cost below planning estimates, resulted in the accumulation of sufficient funds to cash finance the Lake Gaston Project. The WRRF was implemented to address three categories of capital projects, only one of which was the Lake Gaston Project. These were projects and investments that would provide capacity for new connections long past the year 2000. Both the Lake Gaston Project and Norfolk's capital expenditures on behalf of Virginia Beach provide capacity for new connections through 2015-2020, and beyond. Payments to Norfolk for its capital expenditures will be made through the year 2030. Now that the Lake Gaston Project has been paid for, the WRRF will be used for new capital projects involving the water distribution system and future additional water supplies. The following tables provide the recent history of receipts and disbursements for the WRRF and water resource rate increases: WATER RESOURCE RECOVERY FEES HISTORY OF RECEIPTS AND DISBURSEMENTS (in thousands) FISCAL YEARS 1994-95 1995-96 1996-97 1997-98 1998-99 Balance - July 1 Receipts: Fees Interest Income Total Receipts $ 51,332 $55,437 $60,553 $65,701 $72,791 2,845 4,259 3,191 3,836 4,579 2,334 2,912 2.316 3.600 1 5,179 7,171 5,507 7,436 4,580 Disbursements 1,074 2.055 359 346 77,371 Balance - June 30 $55.437 $60.553 $65.701 $72,791 $ - 18 Balance - July 1 Receipts: Net Billings Disbursements Balance - June 30 WATER RESOURCE RATE INCREASES HISTORY OF RECEIPTS AND DISBURSEMENTS (in thousands) FISCAL YEARS 1994-95 1995-96 1996-97 1997-98 $36,753 $44,844 $52,810 $60,567 8,494 8,371 8,116 8,299 403 405 359 346 $44,844 $52.810 $60,567 $68.520 1998-99 $68,520 68.520 $ - 19 SECTION FOUR: THE WATER AND SEWER SYSTEM INDEBTEDNESS AND CAPITAL IMPROVEMENT PROGRAM DEBT INFORMATION After the issuance of the Series 2000 Bonds, the City will have $33,726,421 authorized but unissued water and sewer revenue bonds, as shown below: Year Authorized Amount 1990 $ 481,001 1991 1,454,397 1993 2,178,209 1994 5,773,442 1995 1,464,355 1996 1,023,216 1997 1,580,331 1998 5,069,187 1999 6,812,283 2000 7,890,000 TOTAL $33.726.421 Water and Sewer Debt The City has issued three types of securities to finance capital improvements to its water and sewer system: (1) Pdor to 1977 and in 1982, the City issued general obligation public improvement bonds that were not secured by a pledge of the net revenues of the water and sewer system. As of June 30, 2000, $8,700,000 of these bonds were outstanding. (2) Pursuant to Article VII, Section 10(a)(2) of the Constitution, the City has issued general obligation water and sewer bonds, which are secured by both a pledge of the net revenues of the water and sewer system and a pledge of the City's full faith and credit and unlimited taxing power. As of June 30, 2000, $6,360,000 of these bonds were outstanding. (3) Pursuant to Article VII, Section 10(a)(3) of the Constitution, the City has issued water and sewer revenue bonds which are secured solely by the net revenues of the water and sewer system. As of June 30, 2000, $59,701,431 of these bonds were outstanding. After the issuance of the Series 2000 Bonds, the City will have $99,701,431 of bonds outstanding that are secured solely by the net revenues of the water and sewer system. 20 It is the City's policy to service all debt issued for water and sewer purposes by revenues from the System. WATER AND SEWER FUND OUTSTANDING DEBT BY ISSUE at June 30, 2000 PARITY DEBT: 1998 Taxable Water and Sewer System Revenue Bond* 1997 1994 1993 1992 1982 1982 1978 1977 Taxable Water and Sewer System Revenue Bond Taxable Water and Sewer System Revenue Bond Water and Sewer System Revenue and Refunding Bonds Water and Sewer System Revenue Bonds Water and Sewer Revenue Notes Water and Sewer Revenue Notes Drought Relief Revenue Bond Water and Sewer Revenue Notes 6,096,861.11 6,717,513.61 1,179,556.79 39,355,000.00 1,160,000.00 576,000.00 704,000.00 2,000,000.00 1,912,500.00 Total Parity Debt $59,701,431.51 NON-PARITY DEBT: 1998 General Obligation Public Improvement and Refunding Bonds 1993 General Obligation Refunding Bonds 1977-B Water and Sewer Bonds 1977-A Water and Sewer Bonds $ 3,500,000.00 5,200,000.00 2,190,000.00 4,170,000.00 Total Non-Parity Debt $15.060.000.00 Total Water and Sewer Debt Outstanding $74.761.431.51 *Estimated based on final disbursements. Note: Private placement issues through the Commonwealth of Virginia Revolving Loan Fund administered by Virginia Resources Authority. 21 RAPIDITY OF PRINCIPAL RETIREMENT ALL WATER AND SEWER BONDS June 30, 2000 Maturing Amount Within Maturin_o Percent of Total Debt Outstandinq Note: 5 years $32,058,664 10 years 49,651,379 15 years 64,527,774 20 years 74,761,432 Does not include the Series 2000 Bonds 42.88% 66.41 86.31 100.00 Debt History The City has never defaulted in the payment of either principal of or interest on any indebtedness. WATER AND SEWER CAPITAL IMPROVEMENT PROGRAM The Department of Public Utilities annually prepares the portion of the City's Capital Improvement Plan (the "CIP") concerning the improvement and extension of the System. According to the City's Fiscal Years 2001-2006 Capital Improvement Program, the water and sewer utility projects amount to $349.2 million, a 5.3% increase from the Fiscal Year 2000-2005 CIP. Previous appropriations total $252 million, leaving future funding needs of $96.9 million for the water and sewer system. The primary components of the water and sewer CIP are new facilities, neighborhood extensions and rehabilitation of aging infrastructure. New construction, increased capacity and system expansion account for about half of the approved CIP projects, while the remaining projects are dedicated to rehabilitation and replacement of existing infrastructure. Annual reviews and updates to the water and sewer ClP assure that only cost effective projects are included, that new or updated federal and state regulations are incorporated in the projects, and that budgets are revised to reflect market trends. With the recent decision to cash finance the Lake Gaston Project (as discussed later in this section), the System continues to maintain a Iow debt burden. Approximately 60% of all water projects and 30% of all sewer projects are provided for with pay-as-you-go funding. For the proposed Fiscal Year 2001 capital budget of $16.6 million, pay-as-you-go funding represents 51% of the total means of financing. Future capital needs for the System for the six-year period range between $14 to $19 million annually with $3 million committed in each year for pay-as-you-go funding. The following table presents the financing sources expected to meet the six-year Capital Improvement Plan for the water and sewer utility projects: 23 WATER AND SEWER SYSTEM CAPITAL IMPROVEMENT PROGRAM Fiscal Year 2001 To Fiscal Year 2006 Financing Plan Utility_ Sources of Balance To Be Funded Water and Hampton Total Balance Sewer Roads Estimated Previously To Be Revenue Water and Sanitation Costs Authorized Funded Bonds Sewer Fund District Water $213,782,000 $179,687,000 $34,095,000 $21,412,000 $12,683,000 $ Sewer 135.441.000 72.683.000 62.758.000 48.783.000 10.765.000 3,210.000 Total $349.223.000 $252.370.000 $96.853.000 $70.195.000 $23.448.000 $3,210.000 Source: Capital Improvement Program for Fiscal Years 2001-2006. The Lake Gaston Project A major element of the Water and Sewer Capital Improvement Plan over a decade has been the Lake Gaston Water Supply Project (the "Lake Gaston Project"). The project was completed in late 1997 and was placed into formal operation on January 1, 1998. The Lake Gaston Project consists of a 76-mile, 60- inch pipeline from the Pea Hill Creek Tributary of Lake Gaston in Brunswick County, Virginia, to the City of Norfolk's raw water facilities in Isle of Wight, Virginia. The Lake Gaston water is being treated at the Norfolk Moores Bridges Water Treatment Plant. The cost of the Lake Gaston Project, as specified in the City's CIP for Fiscal Years 2001-2006, is currently estimated at $154,600,000. The City of Chesapeake has contracted for a one-sixth share in the Lake Gaston Project, and the City of Suffolk and Isle of Wight County may participate as well. As of June 30, 1999, the City had incurred expenditures of approximately $149,789,336 for the Lake Gaston Project, of which the City of Chesapeake has paid approximately $24,159,794. Background South Hampton Roads, Virginia, is a major population center located on the mid-Atlantic coast of the United States. It is bounded by the estuary waters of the Atlantic Ocean, Chesapeake Bay and James River which combine to form a deep, warm-water seaport. The region includes one of the largest port facilities in the country and is home to the largest military complex in the world. As a result, South Hampton Roads has experienced rapid and steady population growth which has strained local water supplies. The same geological features which gave rise to the massive port and military facilities, and in turn the population growth, also had limited the availability of fresh water supplies in the region. Because of the rapid population growth and the difficulty in developing new water sources locally, water shortages in the region had become commonplace since 1976. Water restrictions or water quality impairments resulting from water shortages have occurred in every dry period from 1976 to 1997. South Hampton Road does not have a regional water system; the individual cities operate their own respective water systems. Older cities like Portsmouth and Norfolk long ago developed the limited surface water supplies before the newer cities of Chesapeake, Suffolk, and Virginia Beach even existed. Portsmouth and Norfolk have sufficient water supplies to meet their own needs, including small, limited surpluses which they sold to Suffolk, Chesapeake and Virginia Beach. However, the surpluses were not sufficient to meet the water needs of these three cities where much of the population growth was occurring. Virginia Beach, with twice the population of Chesapeake and Suffolk combined, had the largest existing and projected water demands, but the fewest options. At 33-36 MGD and growing, the City's existing water needs are six times greater than Suffolk's and three times greater than Chesapeake's. Until January 1, 1998, Virginia Beach had obtained all of its water from Norfolk, pursuant to a surplus only water 24 contract. Over the years, Norfolk had been unable to provide Virginia Beach adequate quantities of water during any dry period. The City had to restrict or ration water in every dry period since 1976, and it had been under continuing water use restrictions and a moratorium on extensions of the water system since 1992. In 1983, after many years of evaluation, Virginia Beach decided to build a pipeline to an existing system of hydroelectric and flood control impoundments on the Roanoke River, which straddles the North Carolina and Virginia border. The project can transfer 60 MGD of water from Lake Gaston to existing reservoirs in southeast Virginia. Chesapeake is a partner in the project and has the right to receive 10 MGD to augment its supply. Because of the extensive hydroelectric and flood control development in the Roanoke Basin, the drought capacity of the lower Roanoke River dwarfs all other river systems in either Virginia or North Carolina. The maximum withdrawal is about one percent of the average discharge from the impoundments and about three percent during a major drought. The project will use storage in an upstream impoundment so that Iow flows downstream will not be impacted during droughts. The Roanoke River originates in Virginia but ultimately flows to North Carolina. Water withdrawn by Virginia Beach from the Roanoke River reduces the amount of water that would otherwise flow to North Carolina. As a result, North Carolina vigorously opposed the Lake Gaston Project in each of the numerous environmental permit and approval proceedings required by multiple federal statues. North Carolina also filed several lawsuits in various federal courts challenging the validity of those permits and approvals after they had been issued. The Lake Gaston Project was the subject of six environmental reviews by three federal agencies, followed by six lawsuits in five federal courts challenging the validity of those environmental reviews. The City has prevailed in all 12 proceedings and none of the environmental reviews, administrative or judicial, have indicated that the Lake Gaston Project would have any significant impact. The City sought to begin construction of the Lake Gaston pipeline in December 1990. However, an injunction permitted construction only of the critical path items while awaiting the approval of the Federal Energy Regulatory Commission ("FERC"). Construction of the six river crossings and the below ground portion of the pump station at Lake Gaston began in 1992 and were completed in 1994. The final federal approval was granted in September 1995, and by December 1995, the City had awarded contracts for all remaining construction work. Pipe fabrication, clearing, and other preconstruction activities were undertaken in eady 1996. Actual on-site construction was initiated in March 1996. The project was declared substantially complete on November 26, 1997, and put into formal operation on January 1, 1998. The project is operating exactly as designed and planned. The water use restrictions and waterline extension moratorium have both been rescinded, and the City projects that the water from Lake Gaston will meet all of its municipal water needs through the period 2015-2020. Lake Gaston Financing Plan A resolution passed by City Council on August 13, 1984, expressed its intent to finance the Lake Gaston Project primarily with the City's general obligation bonds additionally secured by a pledge of net revenues of the water and sewer system. In addition, the resolution directed City staff to examine secondary sources of financing if it was determined that such sources of financing would: (1) reduce user charges; (2) be in the best interest of the City; and (3) not adversely affect the City's credit rating. The financing plan developed over time as a result of City Council's direction has included a Water Resource Recovery Fee adopted by City Council in 1986 to charge all new connections to the water system and a series of water rate increases instituted in the late 1980's. Revenues from these sources were preliminarily earmarked to support debt service for the Lake Gaston Project and pay for Lake Gaston Project costs. The general obligation double barrel bonds approved by City Council required voter approval and were placed on a referendum on November 8, 1988. The referendum for $200,000,000 for the Lake Gaston Project was approved by voters by a margin of approximately three to one. In November 1987, the City executed a cost participation agreement with the City of Chesapeake for one-sixth of the project and for one-sixth ownership of the Lake Gaston Project. 25 Present estimates prepared by the City put the total project cost (excluding financing costs) at $154,600,000. The City's share of the cost of the system is expected to be approximately $128,800,000 with the City of Chesapeake providing $25,800,000. The City has financed $10,394,940 from double barrel bonds from a previous referendum conducted in 1980 with a net remaining funding requirement of $118,438,394. Due to the Lake Gaston project having been delayed by litigation, the City accumulated substantial funds from Water Resource Recovery Fees and revenues from increases in water rates. In the City's most recent CIP, funding sources for the Lake Gaston Project are as follows: 1980 Utility Reference Bonds City of Chesapeake Water Resources Funding (Cash) Total Project Costs $ 10,394,940 25,766,666 118,438,394 $154,600,000 Current Operations The Lake Gaston Project was dedicated in November 1997 and formally placed into service on January 1, 1998. Coincidentally, a major drought struck the Roanoke River Basin beginning in July 1998 and continued until Hurricane Floyd struck in September 1999. During that same time, the project operated at up to 50 MGD for continuous periods, as Norfolk's water system was also impacted by the drought. As predicted, the transfer of water from Lake Gaston to Virginia Beach did not have any significant environmental impact to the region. Downstream flows were reduced by about 2% (exactly within the range of reductions that had been predicted during droughts) and no impacts attributed to the project occurred downstream. The Lake Gaston pipeline experienced a direct hit from Hurricane Floyd on September 16, 1999. Rainfall and water levels equal to a 500-year-storm pounded the pipeline between the Blackwater and Nottoway River crossings. Impacts amounted to several hundred downed trees on the pipeline route, a log jam behind one of the river crossings and serious erosion of several areas of the pipeline washed away by record water flows and velocities. However, none of the project was threatened structurally, and except for the fact that electricity was out at the pump station for four days, the project could have delivered its full capacity of 60 MGD before, during and after Hurricane Floyd. The total cost of repairs is estimated to be about $200,000 to $250,000, mostly for the cost of fill and rock to replace the eroded and washout areas. This will not cause a short-fall in the $1.7 million annual operation and maintenance budget for the pipeline for two reasons: 1 ) The City expects most or all of this to be reimbursed by FEMA, and 2) Fiscal Year 2000 has been a very wet year. The savings related to electrical purchases budgeted for pumping, but not used because reservoirs were full, will exceed the impacts caused by Hurricane Floyd. FERC Relicensing Process for Lake Gaston The Lake Gaston and Roanoke Reservoir hydroelectric projects are owned by Virginia Power but operated subject to a 50-year license issued by the FERC. The license expires on January 31, 2001. This is the same license which FERC amended in 1995 when it approved the Lake Gaston Project. Virginia Power has been conducting relicensing studies since 1995 and engaging all the stakeholders in a voluntary settlement process, with the goal of reaching a major consensus on the terms and conditions of a new license without adversarial proceedings. Virginia Power filed an application for a new license and a draft environmental assessment with FERC in January 1999, as it was required to do by FERC regulations. However, the application was not complete because the reconstruction of the 1-95 bridge over the Roanoke River delayed instream flow studies and certain resource agencies requested additional studies after the application was filed. Virginia Power plans to supplement the application and draft environmental assessment in January 2001. 26 In the event that the relicensing proceedings have not been concluded by the license expiration date of January 31, 2001, it is anticipated that FERC, in accordance with its customary practice, will issue a one- year license extension. 27 SECTION FIVE: FINANCIAL INFORMATION WATER AND SEWER FUND The City's water and sewer system is operated as a self-sustaining entity, accounted for on an enterprise fund accounting basis. All Proprietary Funds are reported under the accrual basis of accounting; revenues are recognized when earned and expenses are recognized when incurred. Unbilled Water and Sewer Enterprise Fund accounts receivables for utility services provided through June 30 are included in the financial statements included as Appendix C to this Official Statement Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or (b) where periodic determination of revenues eamed, expenses incurred and/or net income is deemed appropriate for capital maintenance, public policy, management control, accountability or other purposes. Operating Results--Water and Sewer System The City Council fixes water and sewer rates and charges such that estimated income generated by such rates and charges will cover operating expenses and debt service relating to the water system. Funds and accounts relating to the Department of Public Utilities are kept separate from other funds and accounts of the City. The Department of Public Utilities has financed the construction and acquisition of water and sewer facilities through Federal and State grant proceeds, pay-as-you-go funding and the issuance of City general obligation water and sewer bonds, double barrel water and sewer bonds (secured both by water and sewer revenues and the City's general obligation pledge) and water and sewer revenue bonds. The Department is required by the City's bond resolutions, among other provisions, to establish rates sufficient to cover operations and maintenance and debt service on the general obligation water and sewer bonds and the water and sewer revenue bonds. Certain general obligation bonds issued prior to 1977 for water and sewer purposes are not subject to such covenant. However, it is City Council policy to pay debt service on those general obligation bonds issued for the water and sewer purposes from revenues of the Water and Sewer Enterprise Fund, and to set water and sewer rates accordingly. Fiscal Year 1999 operating revenues were $71,026,894. This represents a 4% increase over Fiscal Year 1998. The majority of this increase is due to an increase in water consumption from the pdor fiscal year. The Water and Sewer Enterprise Fund had positive unreserved retained earnings of $193,139,849 at the end of Fiscal Year 1999. The following table presents the operating results of the Water and Sewer Enterprise Fund, exclusive of depreciation, as used in computing coverage of debt service, for Fiscal Year 1995 through Fiscal Year 1999. Coverage of debt service on the water and sewer revenue bonds and the general obligation bonds issued for water and sewer purposes is shown separately from the coverage of debt service on all bonds issued for water and sewer purposes. 28 SYSTEM OPERATING REVENUES, EXPENSES AND COVERAGE (in thousands of dollars) Operating Revenues Service Charges Water Usage Miscellaneous Total Operating Revenues 1995 1996 1997 1998 1999 $25,847 $27,244 $26,786 $28,822 $28,237 38,650 40,649 39,286 39,983 41,307 682 321 904 339 1,483 $65.179 $6~,214 $66.976 $68.144 $71,027 Operating Expenses Water Acquisition Water Distribution Sewer Collection Administration and Engineering Customer Services Total Operating Expenses Net Operating Income $26,152 $24,118 $26,879 28,875 32,325 3,933 3,940 3,996 4,775 5,857 5,778 6,071 6,920 6,539 7,398 8,834 9,226 10,353 11,034 10,660 4,907 4,814 4,707 4,927 5,264 $49,604 $48.169 $52,855 $56,150 $61.504 $15,575 $20,045 $14,121 $11.994 $ 9,523 Non-Operating Revenues Interest Water Resource Recovery Fee Sewer Connection Fees Norfolk Water True-Up Total Non-Operating Income $ 7,340 $ 8,442 $ 5,113 $ 3,969 $ 3,359 2,815 4,246 3,188 3,835 4,579 1,596 2,028 1,533 1,645 2,415 0 11,078 0 4,466 0 $11,751 $25.794 $ 9,834 $13,915 $10.353 $19,876 Income Available For Debt Service $27.326 $45.839 $23.955 $25.909 Annual Debt Service Water and Sewer Revenue Bonds $ 5,304 $ 5,458 Total Water and Sewer Debt Service* $11,866 $11,925 Coverage of Debt Service on Water and Sewer Revenue Bonds 5.15x 8A0x Coverage of Debt Service on All Debt Supported by Water and Sewer 2.30x 3.84x Revenues * Includes Capital Leases $ 5,470 $ 5,689 $ 6,000 $11,477 $11,658 $11,930 4.38X 4.55X 3.31X 2.09X 2.22X 1.67X Source: Department of Finance and Department of Public Utilities. 29 · Based upon the Financial Feasibility Study, AB&H projects the following coverage ratios: WATER AND SEWER ENTERPRISE FUND PROJECTED SYSTEM COVERAGE16) (in thousands of dollars) 2000 2001 2002 2003 2004 Total Revenues(1) Total Operating Expenses(2) Revenues Available for Debt Service Annual Debt Service & Coverage Water and Sewer Revenue Bonds & Notes(3) Coverage of Debt Service on Water & Sewer Bonds & Notes G.O. Water & Sewer Bonds(4) & G.O. Pub. Imp. & Water & Sewer Bonds(x) $85,124 $77,926 $78,705 $79,436 $80,199 57,844 59,703 61.854 63.292 64,760 $27,280 $18,223 $16,851 $16,144 $15,439 $ 6,412 $ 9,589 $ 9,565 $ 9,799 $8,985 4.25 1.90 1.76 1.65 1.72 5.975 3,987 3,980 3,567 3,683 Total Debt Service $12,387 $13,576 $13,545 $13,366 $12,668 Coverage of Total Debt Service 2.20 1.34 1.24 1.21 1.22 Total Revenues includes service charges, water usage, miscellaneous, interest, Norl:olk water service contract true-up, water resource recovery fee, sewer main extensions. Not including depreciation. Including fixed capacity charge, demand charge and commodity charge. Revenue bonds and notes secured solely by pledge of water and sanitary sewer system revenues. General obligation bonds secured by both a pledge of water and sanitary sewer system revenues and a pledged of the City's full faith and credit. General obligation bonds that are not secured by a pledge of water and sanitary sewer system revenues. Assumed Growth Scenario: 1999-00 2000-01 2001-02 2002-03 2003-04 Water Accounts: 2,910 1,541 1,544 1,500 1,500 Sewer Accounts 3,010 1,740 1,536 1,512 1,500 Norfolk Water Service Contract in MDG: 34.2 34.8 35.2 35.7 36.1 Source: Financial Feasibility Study Asset Evaluation The estimated depreciated value of the water and sewage property, plant and equipment was $432,038,729 as of June 30, 1999, including land. The following table sets forth the asset evaluation of the System for each of the last five Fiscal Years. 30 WATER AND SEWER SYSTEM ASSET EVALUATION FOR FISCAL YEARS ENDING JUNE 30 1995 Millions of Gallons of Water Storage 30.25 Miles of Water Lines 1,268 Miles of Sewer Lines 1,334 Number of Water Pump Stations 8 Number of Sewer Pump Stations 363 Number of Water Connections 115,955 Number of Sewer Connections Total Value of Utility Plant in Service 111,956 $374,$94,743 1996 1997 1998 30.25 30.25 30.25 1,279 1,329 1,343 1,365 1,394 1,410 8 8 9 368 368 372 117,117 117,290 119,414 113,916 115,175 117,749 $388.556.927 $400.686.209 $545.233.776 Source: City Department of Public Utilities. 1999 30.25 1,371 1,451 9 380 120,381 119,540 $566.825.390 31 · SECTION SiX: MISCELLANEOUS LEGAL MA'I-FERS Certain legal matters relating to the authorization and validity of the Series 2000 Bonds will be subject to the approving opinion of Hunton & Williams, Richmond, Virginia, Bond Counsel, which will be fumished at the expense of the City upon delivery of the Series 2000 Bonds, in substantially the form set forth as Appendix F (the "Bond Opinion"). The Bond Opinion will be limited to matters relating to authorization and validity of the Series 2000 Bonds and to the tax-exempt status of interest thereon as described in the section Tax Exemption." Bond Counsel has not been engaged to investigate the financial resources of the City or its ability to provide for payment of the Series 2000 Bonds, and the Bond Opinion will make no statement as to such matters or as to the accuracy or completeness of this Official Statement or any other information that may have been relied on by anyone in making the decision to purchase Series 2000 Bonds. TAX EXEMPTION Opinion of Bond Counsel In the opinion of Bond Counsel, under existing law, interest, including accrued original issue discount ("OLD"), on the Series 2000 Bonds (a) will not be included in gross income for Federal income tax purposes, (b) will not be an item of tax preference for purposes of the Federal alternative minimum income tax imposed on individuals and corporations; however, with respect to corporations (as defined for Federal income tax purposes) subject to the alternative minimum income tax, such interest is taken into account in determining adjusted current earnings for purposes of computing such tax, and (c) will be exempt from income taxation by the Commonwealth of Virginia. Except as described below regarding OlD, no other opinion is expressed by Bond Counsel regarding the tax consequences of the ownership of or the receipt or accrual of interest on the Series 2000 Bonds. Bond Counsel's opinion will be given in reliance upon certifications by representatives of the City as to certain facts relevant to both the opinion and requirements of the Internal Revenue Code of 1986, as amended (the "Code"). The City has covenanted to comply with the provisions of the Code regarding, among other matters, certain tax-exempt obligations and the use, expenditure and investment of the proceeds of the Series 2000 Bonds. Failure by the City to comply with such covenants could cause interest, including accrued OlD, on the Bonds to be included in gross income for Federal income tax purposes retroactively to their date of issue. Original Issue Discount The initial public offering prices for each maturity of the Bonds maturing in the years ~ through ~ (the "OlD Bonds"), will be less than their stated principal amount. In the opinion of Bond Counsel, under existing law, the difference between the stated principal amount and the initial public offedng price of each maturity of the Bonds to the public (excluding bond houses, brokers and intermediaries) at which a substantial amount of each maturity of such Bonds is sold will constitute OlD. The offering prices set forth on the cover of this Official Statement are expected to be the initial offering prices to be public at which a substantial amount of each maturity of such Bonds is sold. Under the Code, for purposes of determining a holder's adjusted basis in an OlD Bond, OlD treated as having accrued while the holder holds the Bond will be added to the holder's basis. OlD will accrue on a constant yield-to-maturity method. The adjusted basis will be used to determine taxable gain or loss upon the sale or other disposition (including payment at maturity) of an OlD Bond. Prospective purchasers of OlD Bonds should consult their own tax advisors as to the calculation of accrued OlD and the state and local tax consequences of owning or disposing of such Bonds. 32 Other Tax Matters In addition to the matters addressed above, prospective purchasers of the Series 2000 Bonds should be aware that the ownership of tax-exempt obligations may result in collateral Federal income tax consequences to certain taxpayers, including without limitation financial institutions, property and casualty insurance companies, S corporations, foreign corporations subject to the branch profits tax, recipients of Social Security or Railroad Retirement benefits and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry tax-exempt obligations. ProSpective purchasers of the Series 2000 Bonds should consult their tax advisors as to the applicability and impact of such consequences. Prospective purchasers of the Series 2000 Bonds also should consult their own tax advisors as to the status of interest on the Series 2000 Bonds under the tax laws of any state other than Virginia. RATINGS Fitch IBCA, Inc., One State Street Plaza, New York, New York 10004, Moody's Investors Service, 99 Church Street, New York, New York 10007, and Standard & Poor's Public Finance Ratings, 55 Water Street, New York, New York 10041, have given the Series 2000 Bonds the ratings of" , ...... and" ," respectively. The City requested that the Series 2000 Bonds be rated and furnished certain information to Moody's, Standard & Poor's and Fitch, including certain information that may not be included in this Official Statement. Fitch ratings range from AAA to D to designate the relative investment qualities of bonds. The" rating is [within] the highest classification of twelve such ratings. Fitch describes its" rating as follows: Moody's issues ratings ranging from Aaa to C to designate the relative investment qualities of bonds. The .... rating is [within] the highest classification of nine such ratings. Moody's describes its " "rating as follows: Standard & Poor's issues ratings ranging from AAA to D designate the relative investment qualities of bonds. The" "rating is [within] the highest classification of ten such ratings. Standard & Poor's describes its .... rating as follows: Reference should be made to the individual rating agency for a fuller description of the meaning of the rating assigned by such rating agency. These ratings are not a recommendation to buy, sell or hold the Series 2000 Bonds. The ratings are subject to review and change or withdrawal at any time if, in the judgment of the respective rating agency, circumstances so warrant. There is no assurance that any such ratings will continue for any period of time or that it will not be revised or withdrawn. A downward revision or withdrawal of a rating may have an adverse effect on the market price of the Series 2000 Bonds. 33 LITIGATION According to the City Attomey, there is no litigation of any kind now pending or, to the best of his information, knowledge and belief, threatened against the City to restrain or enjoin the issuance or delivery of the Series 2000 Bonds or the collection and application of Pledged Revenues under the Resolution or, in any manner questioning the proceedings and authority under which the Series 2000 Bonds are issued or the validity of the Series 2000 Bonds or the ability of the City to own and operate the System. General Fund The City is a named defendant in various litigation matters filed by parties concerning alleged personal injuries, property damage and other causes of action which are being vigorously defended by the City. In the opinion of the City Attomey, none of the pending litigation, if decided adversely to the City, would materially affect the City's financial position. Water and Sewer Enterprise Fund The City has prevailed in all litigation concerning the Lake Gaston Water Supply Project, which became operational in January, 1998, except for the following pending matter: In January, 1984, the City filed suit in the United States District Court for the Eastem District of Virginia, later transferred to the United States District Court for the Eastern District of North Carolina, seeking a declaratory judgment that its withdrawals from Lake Gaston will not violate the riparian rights of certain owners of property on the Roanoke River. The suit has been certified as a class action, and all riparian owners of property on the Roanoke River below Roanoke Rapids Dam, except for the United States and the State of North Carolina, have been enjoined from initiating any action alleging or seeking to establish that their riparian rights are or will be violated by the operation of the Lake Gaston Project. The suit was originally stayed until one year from the date the Lake Gaston Project became operational. The Project became operational in January, 1998. In light of the fact that the Federal Energy Regulatory Commission (FERC) is in the process of relicensing the Gaston-Roanoke Rapids hydroelectric facilities, the stay has been extended until one year after the effective date of a new FERC license for such facilities, or further order of the court. The aforesaid injunction remains in effect. COMMITMENTS AND CONTINGENCIES The City participates in a number of Federal and State grants, entitlement, and shared revenue programs. The programs are subject to program compliance audits by the applicable Federal or State agency or its representatives. Furthermore, the U.S. Office of Management and Budget, in Circular A-128, established audit requirements for an annual independent organization-wide audit for local govemments receiving Federal assistance. The amounts, if any, of expenditures which may be disallowed by these audits cannot be determined at this time although the City expects such amount, if any, to be immaterial. CERTIFICATES OF CITY OFFICIALS Concurrently with the delivery of the Series 2000 Bonds, the City will furnish to the successful bidder (a) a certificate dated the date of delivery of the Series 2000 Bonds, signed by the appropriate City officials and stating that no litigation of any kind is then pending or, to the best of their information, knowledge and belief, threatened against the City to restrain or enjoin the issuance or delivery of the Series 2000 Bonds or the ability of the City to pledge Pledged Revenues to pay when due the principal of or premium, if any, or interest on the Series 2000 Bonds or in any manner questioning the proceedings and authority under which the Series 2000 Bonds are issued, and (b) a certificate dated the date of delivery of the Series 2000 Bonds, stating that the descriptions and statements in this Official Statement (except in the subsection "Book-Entry System" and the section "Litigation" and the information as to yields on the cover page) on the date of this 34 Official Statement and on the date of delivery of the Series 2000 Bonds were and are true and correct in all material respects, did not and do not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make such descriptions and statements, in light of the circumstances under which they were made, not misleading, and that no material adverse change has occurred in the financial condition of the City between the date of this Official Statement and the date of delivery of the Series 2000 Bonds other than as contemplated in this Official Statement. Such certificate will also state, however, that such City officials did not independently verify the information indicated in this Official Statement as having been obtained or derived from sources other than the City and its officers but that they have no reason to believe that such information is not accurate. The City Attomey also will furnish to the successful bidder concurrently with the delivery of the Series 2000 Bonds a certificate dated the date of delivery of the Series 2000 Bonds, stating that the statements in the section herein "Litigation" on the date of this Official Statement and on the date of delivery of the Series 2000 Bonds were and are true and correct in all material respects and did not and do not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make such statements, in light of the circumstances under which they were made, not misleading. SALE AT COMPETITIVE BIDDING The Series 2000 Bonds will be offered for sale at competitive bidding on July 25, 2000. After the Bonds have been awarded, the City will issue an Official Statement in final form to be dated July 25, 2000. The City will deem the Official Statement final as of its date, and the Official Statement in final form will be a "Final Official Statement" within the meaning of the Rule. The Official Statement in final form will include, among other matters, the identity of the winning bidder, the expected selling compensation to such underwriters and other information on the interest rates and offering prices or yields of Series 2000 Bonds all as supplied by the successful bidder. CONTINUING DISCLOSURE The City desires to assist the successful bidder in complying with the provisions of the Rule and has agreed to execute a continuing disclosure agreement to provide certain annual financial information and material event notices required by the Rule (collectively, "Continuing Disclosure"). As set forth in Appendix G, such undertaking requires the City to provide only limited information at specified times and does not require it to disclose all information that may affect the value of the Series 2000 Bonds. The City may choose to make additional information available from time to time, but has no obligation to do so. The City has never failed to comply in all material respects with any previous undertakings with regard to the Rule to provide certain annual financial information and material event notices. The City is required to file its annual Continuing Disclosure with each nationally recognized municipal securities information repository ("NRMSlRs") and to any state information depository ("SID") created in Virginia. No SiD has been created for Virginia. The City is required to file any material event notice with (1) each NRMSIR or the Municipal Securities Rulemaking Board and (2) any Virginia SID. As of the date of this Official Statement, the SEC has recognized the following entities as NRMSIRs: Bloomberg Municipal Repositories P. O. Box 840 Princeton, New Jersey 08542-0840 Telephone: (609) 279-3225 Facsimile: (609) 279-5962 E-Maih Munis@Bloomberg.com Standard & Poor's J. J. Kenny Repository 55 Water Street 45th Floor New York, New York 10041 Telephone: (212) 438-4595 Facsimile: (212) 438-3975 Interactive Data Attn: Repository DPC Data Inc. One Executive Drive 35 100 Williams Street New York, New York 10038 Telephone: (212) 771-6899 Facsimile: (212) 771-7390 E-Mail: N RMSlR@interactivedata.com Fort Lee, New Jersey 07024 Telephone: (201) 346-0701 Facsimile: (201) 947-0107 E-Maih nrmsir@dpcdata.com As described more fully in Appendix G, any Series 2000 Bondholder may take steps to enforce the obligation of the City to provide Continuing Disclosure, but any failure by the City under its obligation will not result in an event of default under the Series 2000 Bonds or the Resolution. Investors and other interested parties may contact any NRMSIR for additional information concerning its services. The City makes no representation as to the scope of the services provided to the secondary market by any NRMSlR or as to the costs for the provision of such services by any NRMSlR. APPROVAL OF OFFICIAL STATEMENT Any statements in this Official Statement involving matters of opinion or estimates, whether or not expressly so stated, are intended as such and not representations of fact. No representation is made that any of the estimates will be realized. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the holder of the Series 2000 Bonds. The attached Appendices are an integral part of this Official Statement and must be read together with the balance of this Official Statement. The distribution of this Preliminary Official Statement has been duly authorized by the City Council. The City Council has deemed this Preliminary Official Statement final as of its date within the meaning of the Rule except for the omission of certain pricing and other information permitted to be omitted by the Rule. CITY OF VIRGINIA BEACH, VIRGINIA By:. City Manager 36 APPENDIX A THE CITY OF VIRGINIA BEACH, VIRGINIA THE CITY OF VIRGINIA BEACH INTRODUCTION The present City of Virginia Beach was formed on January 1, 1963, by the merger of Princess Anne County and the former smaller City of Virginia Beach. This merger created one of the largest cities in the Commonwealth of Virginia with an area of 310 square miles and 38 miles of shore line on the Atlantic Ocean and the Chesapeake Bay. The City covers the entire eastern border of Virginia south of the Delmarva Peninsula and includes a~l of the area from the Chesapeake Bay to the North Carolina border. The City of Virginia Beach now has the largest population of any city in Virginia, estimated to be 451,991. As a city on the eastern seaboard, Virginia Beach has always been known as a resort community. However, the strength of the City's economy lies in its diversification. Construction/real estate, light industry, "high-tech" services, wholesale and retail sales, agriculture, four major military bases, and resort and convention trade are the major aspects of the economy. The City encourages and supports this diversification. Virginia Beach is an independent, full-service city with sole local governmental taxing power within its boundaries. It derives its governing authority from a charter granted by the General Assembly of the Commonwealth of Virginia. The governing body of the City is the City Council, which formulates policies for the administration of the City. The current charter provides for a Council-Manager form of government. There is no overlapping debt or taxing powers with other political subdivisions. The water and sewage systems are operated on a self-supporting basis. The Executive Offices are located at the Municipal Center, Virginia Beach, Virginia 23456 (757) 427- 4242. The telephone number for the Finance Department is (757) 427-4681. Certain Elected Officials The City operates under the Council-Manager form of govemment as established by its Charter. There is an 11-member City Council vested with local legislative powers. Each member of the City Council is elected on an "at large" basis; however, seven seats must be filled by individuals who reside in the seven residence districts of the City. The City's Charter was amended in 1995 to provide that the City's seven boroughs would be replaced by these approximately equally populated residence districts. There is no district residency requirement for the remaining four seats. The Mayor is elected by the voters and occupies one of these four seats. The 1998 elections were the first in which members of City Council were elected from the new residence districts. In May of 1998, nine of the eleven seats were up for election. Of these nine seats, six were for four-year terms, and three were for two-year terms. In subsequent elections, all members of the City Council will be elected for four-year terms, with the elections being held in even years for approximately half the seats. The City Council elects a Vice-Mayor from among its members. The City Manager is the administrative head of the municipal government and carries out the policies of the City Council. The City Manager is appointed by the City Council and serves at the pleasure of the City Council. The City Council also appoints members to certain boards, commissions, and authorities as it deems necessary to the operation of the City. School Board There is an 11-member School Board which until 1994 was appointed by the City Council. After Virginia Beach voters approved an elected School Board in 1992, the General Assembly adopted Chapters 594 and 612 of the 1993 Acts of Assembly which were signed into law by Governor Wilder on March 5, 1993. A-1 Chapters 594 and 612 are identical, providing for a change from an appointed School Board to an elected School Board in the City. The transition occurred for four borough and two at-large seats at the general election held in May 1994, and for three borough and two at-large seats at the general election held on May 7, 1996. Like the City Council, seven seats must be filled on the School Board by individuals who reside in the seven respective residence districts of the City. Each of the eleven elected School Board members shall be elected by the voters of the City at large. The City Charter was amended in 1995 to provide that the City's boroughs would be replaced by seven equally populated residence districts. The 1998 elections were the first in which School Board members were elected from the new residence districts. In May of 1998, nine of the eleven seats were up for election. Of these nine seats, six were for four-year terms, and three were for two-year terms. After 1998, all School Board members will serve four-year terms. The School Board exercises all of the powers conferred and performs all of the duties imposed upon them by general law. Elected Officials Meyera E. Oberndorf, Mayor Civic leader, former school teacher and radio broadcaster. Elected to City Council in 1976. Re- elected in 1980 and 1984. First elected Mayor on July 1, 1988, re-elected in 1992, 1996 and 2000. Bachelor of Science degree in Elementary Education from Old Dominion University. William D. Sessoms, Jr., Vice Mayor Senior Vice President of Wachovia Bank, N.A.. Elected to City Council in 1988 to serve the two remaining years of an unexpired term, re-elected in 1990, 1994 and 1998. Bachelor of Science degree in Business Administration and Management from Virginia Commonwealth University. Linwood O. Branch, III, Councilman Owner/Manager of the Days Inn at the Beach. Elected to City Council in 1992. Re-elected in 1996 for a two-year term due to redistricting. Won re-election in 1998. Bachelor of Arts degree in Psychology from Randolph-Macon College. Margaret L. Eure, Councilwoman Co-founder of Eure Rentals, Incorporated and Eure Distributing, Incorporated. Elected to City Council in 1998 for a two-year term due to redistricting. Won re-election in 2000. Attended Kees Business College and the American Institute of Banking. William W. Harrison, Jr., Councilman Partner in the law firm of Willcox & Savage, P.C. Elected to City Council in 1994 and re-elected in 1998. Received a Bachelor of Arts and Juris Doctorate degrees from the University of Virginia. Barbara M. Henley, Councilwoman Partner in Henley Farm LP. Former teacher in the City's public school system. Elected in 1978 to serve on City Council. Re-elected in 1982 and 1986. Served as Vice Mayor from 1982-1984. Won election to City Council in 1994 and re-elected in 1998. Graduate of Old Dominion University with a Bachelor of Science degree in Elementary Education and a Masters degree in Urban Studies. Louis R. Jones, Councilman Owner and operator of Hollomon-Brown Funeral Homes, Inc. Elected to City Council in 1982 and served as Mayor from 1982 to 1984. Re-elected to City Council in 1990, 1994 and 1998. Bachelor of A-2 Science degree in Business Administration from the College of William and Mary, Norfolk Division (now Old Dominion University). Robert C. Mandigo, Jr., Councilman [insert bio] Reba S. McClanan, Councilwoman Civic leader and former school teacher. Employed in the Virginia Beach Public School System from 1964 to 1968. Elected to City Council in 1980 and re-elected in 1984 and 1988. Served as Vice Mayor from 1984 to 1986. Won election to City Council in 1996 and 1998, each for a two-year term due to redistricting. Won re-election in 2000. Bachelor of Science degree from Berea College and Master of Science degree from Virginia Polytechnic Institute and State University. Nancy K. Parker, Councilwoman Co-owner of Parker Pools, Inc. Former teacher in the Virginia Beach Public School System 1968 to 1969 and 1971. Elected to the City Council in 1986, re-elected in 1990, 1994 and 1998. Bachelor of Science degree in Education from Old Dominion University. Rosemary Wilson, Councilwoman [insert bio] Certain City Council Appointees and Administrative Staff Members The City Manager is responsible for planning, organizing, directing, and coordinating all activities of the City. The City Manager is also responsible for appointing and discharging all City employees and officers, though responsibilities may be delegated to subordinates. A major responsibility of the City Manager is the preparation of the annual City Operating Budget. The City Attomey has management, charge, and control of all legal business of the City. The City Attorney is chief legal advisor to the City Council, the City Manager, and all City departments and agencies. It is the duty of the City Attorney to advise the City Council concerning the legality of actions by the City and to represent the City in all matters affecting its interest. It is the responsibility of the Real Estate Assessor's Office to annually appraise all real property in the City. In addition, this office administers the Land Use Assessment Program for qualifying farm and forest lands and processes the Tax Exemption Program for qualifying senior citizens and disabled persons. The City Clerk's Office is responsible for recording and maintaining all legislative documents and actions of the City Council. Appointed Officials James K. Spore, City Manager since November 25, 1991 Previously served as City Manager of Garland, Texas (1985 to 1991), and Bumsville, Minnesota (1981 to 1985). Also served as the Director of Community Development for the City of Lakewood, Colorado (1976 to 1981), and the City of Elgin, Illinois (1970 to 1976). Master of Public Administration degree, University of Colorado, Boulder; Master of Urban Planning degree, University of Illinois, Urbana. A-3 Leslie L. Li/ley, City Attorney since October 31, 1989 Previously Assistant City Attorney for the City from 1987 to 1989. Employed as associate with the law firm of Taylor, Walker & Adams, P.C., from 1983 to 1987. Served as Assistant Commonwealth's Attorney for the City from 1979 to 1983. Served as Assistant to the City Manager for intergovernmental Relations from 1974 to 1976. Served as Budget Officer for the City from 1972 to 1974. Bachelor of Science degree in Business Administration from University of Richmond, Virginia (1971), Master of Business Administration degree from College of William & Mary (1972), and Juris Doctor degree from T. C. Williams School of Law, University of Richmond, Virginia (1978). Ruth Hodges Smith, City Clerk since January 1, 1979 Certified Municipal Clerk, Bachelor of Arts degree in Administration from Potomac State College of West Virginia University. Steven T. Thompson, Chief Financial Officer since July 1, 2000 Previously served as City Manager for the City of Greenville, South Carolina, from 1998 to January 2000. City Manager from 1991 to 1998 and Assistant City Manager from 1983 to 1991 for Aiken, South Carolina. Recently a management consultant specializing in innovations and improvements in local govemment. Bachelor of Arts degree in Political Science from the College of Charleston, South Carolina (1977), and a Masters of Public Administration degree from the University of South Carolina (1980). Patricia A. Phillips, Director of Finance since April 16, 1992 Previously served as Director of the Office of Research and Strategic Analysis from 1975 to 1992. Also served as a public accountant for Coopers and Lybrand from 1970 through 1975. Bachelor of Science degree in Business Administration, Magna Cum Laude, Old Dominion University. Master in Business Administration degree, Old Dominion University. Certified Public Accountant since 1972. Clarence O. Warnstaff, Director of Public Utilities since October 16, 1985 Previously employed with the City of Dallas, Texas, for 15 years. Pdor to assuming his duties in Virginia Beach, served as Assistant Director of the Dallas Water Utility, responsible for engineering and construction. Bachelor of Science degree in Electrical Engineering plus continuing education classes in Engineering and Management. Registered Professional Engineer and member of the American Water Works Association, American Society of Civil Engineers, National Society of Professional Engineers, Virginia Society of Professional Engineers and Water Pollution Control Federation. Governmental Services and Facilities The City provides general governmental services for its citizens including police and fire protection, collection and disposal of refuse, water and sewer services, parks and recreation, libraries/culture, and maintenance of streets and highways. Other services provided by the City, which receive partial funding from the State, include public education in grades kindergarten through twelfth, and certain technical and special education, mental health assistance, health and social services, agricultural services, and judicial activities. The City's main municipal complex includes eight general administrative buildings, a school administration building, a public safety building, a city jail, a judicial complex, a City garage complex, a highway maintenance facility, a public utilities operational maintenance facility, a waste management facility and a farmer's market. There are four police precind[s, 18 fire stations, one fire training center, one central library along with six area libraries, 203 developed city parks, and 85 elementary and secondary schools located throughout the City. A-4 Some of the other major facilities provided by the City include a convention center, the Virginia Marine Science Museum, six recreational centers, a tennis complex, three municipal golf courses, and a farmers' produce market. Recently, the City opened a 6,000 seat multipurpose sports stadium and an amphitheater, which books approximately 35 entertainment events a year. The City of Virginia Beach provides a comprehensive range of public services characteristic of its position as the most populous city in the Commonwealth of Virginia. A-5 City of Virginia Beach Operating Structure Mmsmsms and C,,t#.,'al Am City of Virginia Beach Planning Structure 0-- Planning Team ^-6 Overview of Governmental Organization and Selected Functions Since 1990, the City's government organizational structure has changed in response to the challenges of increased demand for quality service, infrastructure needs, potential reductions in state and federal funding and a slowdown in population and revenue growth. From 1991 to 1995, the City of Virginia Beach government administration was organized into management teams to assist the City Manager in the operations of the City and the delivery of services to citizens. A Management Leadership Team ("MLT") also was established in 1991 to assist the City Manager with organizational issue identification and resolution. Since 1991, the MLT has evolved and is now the executive body of government, including the City Manager, the Chief Operating Officer, the Chief of Staff, the Chief Information Officer and the Chief Financial Officer, which integrates and aligns the organization to address City Council's Destination Points and the major components of the Virginia Beach Quality Service System (Business Strategy, Common Management, System Processes, Organizational Learning and Development, Citizen Communication and Interrelationships, Member Communication and Interrelationships and Indicator System). In 1995, the City expanded this team management approach. The Virginia Beach Quality Service System ('¥BQSS") was developed as a way to organize the planning structure of the government and expand the team management approach. It is an evolving system that continues to adapt and change based on the needs of the City's customers. It does not replace the existing departments and vertical hierarchy, but supplements it with a cross-functional process. In 1995, staff work on City Council's Destination Points initiative resulted in the creation of six businesses and five commons areas. These six business areas were adopted by City Council to reflect the manner in which the City does "business." The six businesses of the City are: Economic Vitality, Safe Community, Quality Physical Environment, Quality Education and Lifelong Learning, Cultural and Recreational Opportunities, and Family and Youth Opportunities. The ownership of these six businesses of the City were assigned to Strategic Issue Teams. Commons Policy Teams also were established to lead and manage the City's resources common to all departments. Commons Policy Teams address the following resources: Budget and Financial Resources, Facilities and Land, Human Resources, Information Technology and Public Relations and Marketing. Commons Policy Teams identify issues and long term needs of the organization, prioritize such needs and make final recommendations to the City Manager and the MLT. In August 1998, a "Strategy to Achieve City Council's Vision for the Future" was published and distributed throughout the organization. There are two main focuses of the Strategy: the Community and the Government Organization. This document further defines the work of the VBQSS and the vision for the community. In May 1996, the City received the National Innovation Award, presented by the Los Angeles Amedcan Society of Public Administration and the Transforming Local Government Conference in Long Beach, California. The City was one of six cities nationwide selected to present a case study at the conference. This national award recognizes Virginia Beach's excellence and innovation in organizational development, strategic planning, quality initiatives and process management. In April 1999, the City was recognized for its efforts to implement the VBQSS by receiving the Medallion Award from the 1998 U.S. Senate Productivity and Quality Award in the public sector category for the Commonwealth of Virginia. Functional Departments The Department of Agriculture provides educational and regulatory services in agriculture, home economics, 4-H, and community resource development. The department has three major divisions. Virginia Tech extension services offers educational programs and technical information on agriculture and A-7 horticulture. The Division of Environmental Services provides expert information on soil and vegetation. The Farmer's Market provides a place for the sale of goods and products of local farmers and craftsmen and for the provision of farm-related community activities. The function of the Department of Communications and Information Technology is the processing and electronic storage of information used in the daily business of the City. The department collects, organizes and disseminates information to all City departments, City agencies, and the public school system. It also provides consulting services in related areas to municipal users to assist them in formulating goals, objectives and long-range plans. The department also manages school and City video production services and facilities and provides information to the community on municipal government and the public school system through daily cablecasting of programs on the City's Municipal Cable Access Television Station, Channels 47 and 48. In 1988, the Tourist Development and Convention Promotion divisions of the Economic Development Department were reorganized and formed a new department named the Convention and Visitor Development Department. This department coordinates the advertising and promotion of tourist activities and is responsible for bringing meetings, conferences, and conventions of large groups to Virginia Beach. The department operates a Visitor Information Center and the large convention center known as the Pavilion. Over 2.7 million tourists and conventioneers visited Virginia Beach in calendar year 1998, spending an estimated $568.0 million and generating over $43.7 million in tax revenues. The Economic Development Department promotes and encourages the economic growth and diversity of the City. The department works with the Virginia Beach Development Authority to attract business and industry to Virginia Beach and to develop sites for new or expanding businesses in the City's Business/Industrial Parks. The department was named one of the top ten development organizations in the nation for 1990 by Site Selection and Industrial Development magazine. The Department of Emergency Medical Services coordinates the pre-hospital emergency care provided by the 11 volunteer Rescue Squads. In Fiscal Year 1999, it answered over 25,000 calls for medical assistance. This care includes rapid, safe response to the scene, proper treatment of the victim, and prompt transfer to a hospital. The department also provides all rescue squad training and coordinates the use of specialized resources including police, fire, hospital personnel, dispatchers, and the Nightingale Air Ambulance to deal with medical emergencies in the City. Approximately 760 volunteers were active with the rescue squads in 1999. The Department of Finance oversees the financial affairs of the City and ensures the financial integrity of City operations. Departmental services include: payment of all City and School Board bills; maintenance of accounting records; payment of all City employees and administration of employee benefits; provision of insurance and self-insurance; maintenance of the City's fixed assets inventory; procurement of all equipment, materials and services for all city agencies; and coordination and administration of the City's long-term debt program. The City's Fire Department, which is responsible for both fire prevention and fire suppression, handled over 20,130 fire and rescue incidents in Fiscal Year 1999. The City's firefighters perform the actual emergency responses to fires from the City's 18 fire stations. In addition, 114 available volunteer firefighters with proper training from the City's fire training center provide a significant manpower contribution to the firefighting force. The Emergency Services Office, whose normal daily operations are overseen by the Fire Department, is responsible for protecting the lives and property of Virginia Beach citizens during a major emergency disaster. The Office of the General Registrar is responsible for providing an accessible and fair means by which City residents can register and vote. Maintaining 288,527 records, this office makes appropriate changes and/or deletions as required by law. The number of registered voters was approximately 225,588 as of October 31, 1999. A-8 The Department of General Services provides support functions for City departments. General Services consists of three major units: Building Maintenance, Landscape Services and Internal Service Support for Automotive Services, Records Management and Mail Distribution. The Department of Housing and Neighborhood Preservation designs programs involving capital improvements, new construction, and rehabilitation to revitalize areas. The department administers the State program, which subsidizes rent up to 70 percent for qualified tenants and the Urban Preservation and Infill Program, which provides permanent mortgage financing to qualified persons in specified areas. In addition, the Zoning Enforcement Unit interprets and ensures compliance with the City zoning ordinance and other sections of the City Code related to land use. The Department of Human Resources is responsible for developing and managing the City's personnel management programs to ensure an effective delivery of services by the workforce. The department provides services in applicant counseling, recruitment, testing, volunteer referrals, policy interpretations, fringe benefits, grievance procedures, disciplinary action, career counseling, professional development, compensation, employee safety, and occupational health services. The Juvenile Probation Office provides support services to the Juvenile and Domestic Relations District Court. The office provides probation supervision, intake services, and parole services for juveniles. It provides court support by processing petitions and preparing social background investigations. The Department of Management Services develops and oversees the City Operating Budget and Capital Improvement Program. The department provides assistance and direction to City departments for any amendments to the above programs. The department reviews and recommends alternative budget formats, provides multi-year forecasting of revenues and expenditures, evaluates City programs and services and assists departments in management issues. The Department of Mental Health/Mental Retardation/Substance Abuse carries out its mission of strengthening the health and prosperity of the community by planning, developing, implementing, managing and evaluating a system of mental health, mental retardation and substance abuse programs, services and facilities within the policies of the Virginia Beach Community Services Board. The Department and the Board work to develop a system of preventative, developmental, therapeutic, and training services to meet the mental health needs of Virginia Beach citizens. This is accomplished through program coordination with the Eastern State Hospital, Southeastern Virginia Training Center for the Mentally Retarded, the private sector, and general community. The Department of Museums and Cultural Arts operates the Marine Science Museum and The Francis Land House and provides support services to the Arts and Humanities Commission. The Virginia Marine Science Museum first opened in 1986 and was expanded to three times its original size in 1996. This newly renovated 120,000 square foot facility has doubled its attendance and takes visitors on a journey of water through Virginia's marine environment by way of exhibits that include a 300,000 gallon shark aquarium, live otters, seals and many hands-on experiments. It also includes one of the nation's few 3-D IMAX theaters. The purpose of the Francis Land House is to collect, preserve and present historically accurate material reflecting life in eighteenth century Princess Anne County. The house is also used for official City receptions. Approximately 15,000 visitors tour the house each year. The Arts and Humanities Commission serves in an advisory capacity to City Council on matters relating to the arts. The Commission administers public funds to arts organizations and monitors grants to assure fiscal responsibility. The deWitt Cottage, built in 1895, is the last beach cottage on the resort oceanfront and is listed in the National Historic Register. The City recently joined forces with two private groups to acquire and renovate the cottage. The Back Bay Wildfowl Guild now operates the building as the Atlantic Wildfowl Art Museum. Additionally, the department oversees two other properties, the Contemporary Art Center of A-9 Virginia and the Old Coast Guard Station Museum, which are owned by the City and operated by private, non-profit groups. The Department of Parks and Recreation conducts a wide range of high quality, year-round leisure time programs that are responsive to the physical, mental and cultural needs of the citizens of Virginia Beach. The department consists of the Parks Division and the Recreation Division. In Fiscal Year 1999, the Department generated revenues of over $10.1 million through its various programs and activities. The Parks Division plans, acquires, constructs, and maintains parks, playgrounds, public beaches, golf courses, and open spaces. There are 203 developed City parks, 186 of these are classified as neighborhood parks, 9 are classified as district parks and 8 are classified as community parks. The Recreation Division has responsibilities in the following areas: providing recreation and leisure services to adults, senior citizens, and youths; organizing well-rounded athletic programs for persons from ten years of age and older; providing all disabled citizens the opportunity to receive the benefits of recreation and leisure in the least restrictive environment; operating a series of recreation centers located throughout the City; and providing classes in the Performing Arts. The Department of Planning and Community Development provides policy and operational planning support in the areas of transportation, land use, zoning, and environmental protection and management. The department is responsible for maintaining a long-range Comprehensive Plan which provides guidance for the physical development of the City. The department reviews subdivision plans, site plans, and land management plans and prepares the monthly Planning Commission Agenda. Its division of Development Services provides customer-oriented management of plan review, utility, right-of-way, moving and hauling permit issuance and surety administration. The division of Environmental Management coordinates many of the City's environmental programs and serves as a point of contact for information and liaison with the community on environmental issues. The department through its Permits and Inspections Division ensures compliance with City and/or state building code standards with the inspection of all construction in the City. The Police Department is composed of five major units: Administration, Support, Operations, Communications and Special Investigative Divisions. The department operates through four precincts located throughout the City. Virginia Beach's crime rate for 1998 was 41.0 crimes per 1,000 population. Furthermore, in 1998, according to a Federal Bureau of Investigation report, Virginia Beach recorded the lowest "part-one" crime rate among cities with 350,000 to 850,000 population. The Department of Public Health is responsible for promoting the best possible state of health for all Virginia Beach citizens. The department assumes primary responsibilities for providing protective, curative, and environmental health services when not otherwise provided by the private sector. The Public Health Department offers services and clinics in the areas of pediatrics, dentistry, family planning, immunizations, home nursing, matemity, chest x-rays, venereal disease, health education, and environmental health. The Department of Public Libraries manages six area libraries along with a 95,000 square foot Central Library. The departments outreach services include a bookmobile, and special services for homebound and disabled citizens including a subregional library for the blind and handicapped. The department's other support services include a municipal reference library and a law library. During 1990, the City completed the construction of the Kempsville Library and the Pungo/Blackwater Library, for a total library system of 163,400 square feet. The Department of Public Utilities operates and actively maintains the City-owned water distribution and sanitary sewer collection systems serving the urban areas of the City residents. Public Utilities operates and maintains a water distribution system comprising over 1,400 miles of water distribution pipe. Thirteen water storage tanks, nine water pumping stations and some 7,200 fire hydrants. In addition, over 123,000 water meters are read and billed every 60 days. Laboratory staff test water quality daily throughout the distribution system. A 24-hour control center remotely monitors and controls pump station operation. Public Utilities operates and maintains a sanitary sewer collection and transmission system comprising over 1,400 A-lO miles of gravity and force main pipe and over 380 sewer pump stations. A 24-hour control center remotely monitors pump station operation. The City's sanitary sewer system collects sewage from City customers, transmitting it to one of two wastewater treatment plants within the City. Both treatment plants are owned and operated by the Hampton Roads Sanitary District, a regional sewage treatment authority. The total asset evaluation of the water and sewer system at June 30, 1999, was $567 million. The Department of Public Works oversees the design and construction of new City structures and transportation systems, maintains a large portion of the City's infrastructure (e.g., roadways, bddges, storm water systems, beaches and traffic control devices), and provides for collection, recycling and disposal of solid waste. The administration of the storm water management utility is also included as a responsibility of the department. The Department of Social Services provides opportunities for citizens in need to achieve self-support and self-sufficiency. The department provides programs for children in child protection and prevention services, aid to dependent children and foster care. To assist adults, the department has programs in employment services, care for the elderly and emergency needs services. In addition, it operates the Pendleton Child Service Center, a community treatment agency serving children of Virginia Beach and Chesapeake, ages 12 and under, who are exhibiting serious antisocial and maladaptive behaviors in the home, school and/or community. The Volunteer Council coordinates the use of volunteers throughout City departments. Year 2000 Matters The City is not aware of any significant adverse effects on it or its operations as a result of the date transition from 1999 to 2000. The City's efforts to prepare for this transition and anticipated Year 2000 computer problems did not identify any material problems expected to arise after the new year. Economic and Demographic Factors Population Based on the April 1990 census conducted by the U.S. Census Bureau, the population of the City of Virginia Beach was 393,089. This census established Virginia Beach as the most populous city in the Commonwealth of Virginia. The following table presents population figures for selected years. POPULATION AND RATE OF CHANGE VIRGINIA BEACH AND THE UNITED STATES SELECTED YEARS Year Virqinia Beach Rate of Chanqe United States Rate of Chan_ue 1950 1960 1970 1980 1990 1991 1992 1993 1994 1995 1996 1997 47,667 85,2O0 172,106 262,199 393,089 398,117 404,822 410,607 416,662 421,517 425,605 430,485 N/A 78.71% 102.00 52.35 49.92 1.28 1.68 1.43 1.47 1.17 0.97 1.15 150,697,361 178,464,236 203,211,926 227,225,000 249,398,000 252,106,000 255,011,000 257,795,000 260,289,000 262,765,000 265,190,000 267,744,000 N/A 18.43% 13.87 11.82 9.76 1.09 1.15 1.09 0.97 0.95 0.92 0.96 A-11 1998 435,550 1.18 270,299,000 0.95 1999 439,889 1.00 272,878,000 0.95 2000 451,991 2.19 N/A Sources: City Department of Planning, U.S. Department of Commerce, U.S. Census Bureau and Bureau of Economic Analysis. FIVE MOST POPULOUS CITIES IN VIRGINIA City 1990 Po.~ulation 2000 Po_oulation (Estimate) Virginia Beach 393,089 451,991 Norfolk 261,250 225,000 Richmond 202,798 192,000 Newport News 171,439 181,000 Chesapeake 151,982 207,000 Sources: U.S. Census Bureau for 1990 figures; Weldon Cooper Center for Public Service, University of Virginia, Charlottesville, Virginia, for 2000 estimates. Income Presented below are tables of per capita income and personal income for selected years. PER CAPITA INCOME 1970 1980 1990 1996 1997 1998 Virginia Beach $4,015 $10,397 $19,511 $24,993 $26,008 $26,967 Norfolk 3,655 8,820 15,048 20,104 20,497 20,967 Chesapeake 3,330 9,016 17,464 21,585 22,589 23,606 Portsmouth 3,159 8,619 15,269 18,870 19,666 20,502 Commonwealth of Virginia 3,768 9,922 20,008 25,495 26,810 28,063 United States 4,072 10,030 19,142 24,651 25,924 27,203 Source: United States Department of Commerce, Bureau of Economic Analysis. Most recent information available. TOTAL PERSONAL INCOME (in $ Millions) 1970 1980 1990 1996 1997 1998 Virginia Beach $696 Commonwealth of Virginia 17,561 Virginia Beach as a percent of state 4.0% $2,753 $7,773 $10,719 $11,212 $11,613 53,267 124,325 169,938 180,510 190,528 5.2% 6.3% 6.3% 6.2% 6.1% Source: United States Department of Commerce, Bureau of Economic Analysis. Presented below is a table showing median household effective buying income for the City, the Hampton Roads MSA, the Commonwealth of Virginia and the United States for the last ten calendar years, followed by comparative tables showing Virginia Beach as a percentage of the various regions. Hampton December 31 Virginia Beach Roads MSA Commonwealth of Virginia United States 1989 $34,316 $27,716 $30,430 $25,976 1990 $34,191 27,790 30,504 27,912 A-12 1991 $37,271 31,853 34,400 32,073 1992 $38,305 32,775 35,322 33,178 1993 $40,838 35,125 37,838 35,058 1994 $42,944 36,836 39,463 37,070 1995 $36,982 30,966 34,136 32,238 1996 $38,453 31,953 35,405 33,482 1997 $39,654 32,194 36,802 34,618 1998 $40,509 33,509 37,740 35,377 December 31 Virginia Beach Hampton Roads Commonwealth of Virginia AS a Percent of U.S. As a Percent of U.S. As a Percent of U.S. 1989 132.11% 106.70% 117.15% 1990 122.50 99.56 109.29 1991 116.21 99.31 107.26 1992 115.45 98.79 106.46 1993 116.49 100.20 107.94 1994 115.85 99.37 106.46 1995 114.72 96.05 105.89 1996 114.85 95.43 105.74 1997 114.55 95.08 106.31 1998 114.51 94.72 106.68 De;ember 31 Virginia Beach as a Percent of MSA Virginia Beach eS a Percent of State 1989 123.81% 112.77% 1990 123.03 112.09 1991 117.01 108.35 1992 116.87 108.45 1993 116.26 107.93 1994 116.58 108.82 1995 119.43 108.34 1996 120.34 108.61 1997 120.48 107.75 1998 120.89 107.34 Source: Sales & Marketing Management Housing and Construction The data in the tables below are presented to illustrate various housing characteristics for the City. As of January 1, 1999, the total estimated number of dwelling units in the City was 159,477, excluding military housing. Single-family units represented 59 percent of this total. The distribution of all dwelling units is as follows: A-13 DWELLING UNITS BY TYPE (Estimated As Of January 1, 1999) U n its Percent Single Family 93,921 59% Duplex 4,430 3 Townhouse 19,664 12 Multi-Family 41,462 26 Total 1 ~9,477 100% Note: Does not include Military Combined Units. Source: City Department of Planning. In calendar year 1999, the City issued 19,174 permits valued at $455,353,722. The following table presents a further breakdown on building permits. NUMBER OF BUILDING PERMITS ISSUED AND VALUE Calendar Year Residentialm Commercial Industrial Other Total Value 1990 1,582 922 3 12,229 $364,313,097 1991 1,390 802 8 12,433 252,723,848 1992 1,480 825 7 14,361 267,009,962 1993 1,722 826 4 16,605 282,255,459 1994 1,379 740 9 16,257 279,298,570 1995 1,515 813 21 16,499 336,173,287 1996 1,409 1,011 25 18,750 342,592,049 1997 1,276 1,050 33 18,701 367,505,973 1998 1,553 1,111 32 19,597 466,077,774 1999 1,305 1,100 32 16,737 455,353,722 One residential building permit does not necessarily equal one residential unit; in many instances one permit is for multiple residential units. Source: City Department of Permits and Inspections. The following table presents annual construction information for the City, including the number and assessed value of residential and commercial units. Residential and commercial construction during Fiscal Year 1999 totaled 2,531 residential building units and 1,097 commercial construction permits for a total value of $312,745,994. A-14 NEW CONSTRUCTION: NUMBER OF UNITS AND ESTIMATED VALUE Residential Construction Cemmercial Construction Fiscal Number of Estimated Number of Estimated Total Estimated Year Units Value Permits Value Value 1990 3,265 $194,529,071 942 $162,173,281 $356,702,352 1991 1,957 175,002,369 826 51,636,092 226,638,461 1992 1,917 247,427,799 851 79,186,301 326,614,100 1993 1,791 171,130,203 849 84,052,676 255,182,879 1994 2,016 202,992,500 730 37,066,141 240,058,837 1995 1,508 127,310,613 656 44,219,224 171,529,837 1996 2,330 216,411,267 933 107,463,288 323,874,547 1997 1,562 182,876,814 1,020 79,169,401 262,046,215 1998 1,783 253,002,425 1,092 112,734,060 365,736,485 1999 2,531 234,502,724 1,097 78,243,270 312,745,994 Source: City Department of Permits and Inspections. Employment Private employers in the City provided jobs for 139,915 persons in the first three quarters of 1999. The following table presents the number of establishments, employment, and quarterly gross wages for the first three quarters of 1999. CITY OF VIRGINIA BEACH NUMBER OF ESTABLISHMENTS, EMPLOYMENT AND QUARTERLY GROSS WAGES QUARTER ENDED SEPTEMBER 30, 1999 Average Number of Average Emp. Quarterly Weekly Wages Industry Grouo Establishments For Quarter Gross Waqes Per Emolovee Private Agriculture, Forestry, Fishing and Mining 203 1,528 $ 7,090,671 $357 Mining .... Construction 1,269 119361 79,822,640 514 Manufacturing 184 6086 41,326,708 622 Transportation, Communications and Utilities 317 6,137 48,753,312 611 Wholesale and Retail Trade 2,624 47,381 199,641,370 324 Financial, Insurance and Real Estate 1,051 11,910 95,150,901 615 Services 3,729 54,944 325.510.500 Total Private 9,579 139,915 $797,364,272 $438 Public State Government 28 1,012 10,453,775 $499 Local Government 40 16,377 127,070,811 597 Federal Government 24 5.091 35.857.077 599 Total Public 92 23.080 173.181.775 $548 TOTAL 9,671 162.990 $970.546.047 $546 Note: Excludes non-civilian employment and wages at military installations located within the City. Source: Virginia Employment Commission, Economic Information Services Division. * Pursuant to the Virginia Unemployment Compensation Act, Title 60.3, Code of Virginia, Sections 60.2-114 and 60.2-623, certain data is suppressed within the mining, agricultural, manufacturing, services and non-classifiable categories. A-15 The following table is a breakdown of employment by sector in the City of Virginia Beach. EMPLOYMENT BY SECTOR AS A PERCENTAGE OF TOTAL QUARTER ENDED SEPTEMBER 30, 1999 Services Trade Government Construction Financial, Insurance and Real Estate Manufacturing Transportation, Communication and Utilities Agriculture Total 34% 29 14 7 7 4 4 1 100% Source: Virginia Employment Commission, Economic Information. AS illustrated in the table below, the unemployment rate for the City has been consistently lower than the rates for the Metropolitan Statistical Area (MSA), the Commonwealth of Virginia and the United States. ANNUAL AVERAGE UNEMPLOYMENT RATE 1995 to 1999 1995 1996 t997 1998 1999 Virginia Beach 4.3% 4.1% 4.0% 2.8% 2.3% MSA (1) 4.9 4.8 4.8 3.5 3.4 Commonwealth of Virginia 4.5 4.4 4.0 2.9 2.8 United States 5.6 5.4 4.9 4.5 4.2 MSA includes the Cities of Chesapeake, Hampton, Newport News, Norfolk, Poquoson, Portsmouth, Suffolk, Virginia Beach and Williamsburg and the Counties of Gloucester, Isle of Wight, James City, Mathews and York. Aisc includes Curdtuck County, North Carolina. Source: U.S. Department of Labor, Bureau of Labor Statistics. Business and Industry The City has five major concentrations of office, industrial and commercial property - Airport Industrial Park, Greenwich/Witchduck Corridor, Central Business District/Pembroke area, Oceana West Corporate Park/Lynnhaven Corridor, and Corporate Landing. Airport Industrial Park. The park encompasses 250 acres with 4 million square feet of light industrial and office space. National and intemational manufacturing, warehousing and distribution operations are located here. Greenwich/Witchduck Corridor. The Greenwich/Witchduck corridor currently contains 1.3 million square feet of Iow and mid-rise suburban office space in business parks including Koger East Business Park, Corporate Woods and Commerce Park that house corporate headquarters and business operations of many types. The Corridor currently contains 1.8 million square feet of light industrial space and facilities housing regional warehousing and distribution operations. Central Business District/Pembroke Area. The CBD encompasses 500 acres and 1.9 million square feet of mid and high-rise office space in business parks including Columbus Center, Pembroke Office Park and Corporate Center. 150 acres are presently available for development and an additional 150 acres are to A-16 be recycled in the future. Corporate citizens in the area include six of the seven largest law firms in Virginia Beach as well as numerous financial, information processing and professional services firms. Ocean West Corporate Park/Lynnhaven Corridor. The park encompasses 1,100 acres and currently contains 1.4 million square feet of Iow and mid-rise suburban office space and 3.8 million square feet of light industrial space. 220 acres are presently available for development. Corporate citizens in Oceana West and adjacent business parks including Reflections, Lynnhaven Industrial Area, Oceana East and Oceana South Industrial Parks comprise a wise variety of domestic and foreign firms, including corporate headquarters and manufacturing, warehousing and distribution operations. Corporate Landing. The park encompasses over 300 acres and is owned and operated by the Virginia Beach Development Authority. 125 acres are presently available for headquarters, professional services, research and development, office buildings, retail and two conference centers. Corporate citizens include world headquarters, regional offices, and high-tech manufacturing. This master-planned, multi- faceted park contains 38 acres of lakes, jogging trails, green space and recreational opportunities. Throughout Virginia Beach there are many additional smaller nodes of office and commercial activity including Little Neck, Oceanfront, Birdneck/Laskin Road, First Colonial and Kempsville. Firm Lynnhaven Mall Pembroke Mall Christian Broadcasting Network & Founders Inn Tidewater Health Care GEICO Direct Lillian Vernon Corp. Sentara Hospital Bayside and Health Management Avis Rent a Car System, Inc. Stihl, Incorporated ARVON U. S. Postal Service The Virginian-Pilot Abacus Communications, LP Bell Atlantic Corporation Navy Exchange Service Command (NEXCOM) M&G Electronics Corporation CITY OF VIRGINIA BEACH MAJOR PRIVATE EMPLOYERS GREATER THAN 500 EMPLOYEES Type of Business Retail Trade Retail Trade Education & Communications Medical Services Automobile Insurance Catalog Fulfillment Center Medical Services National Processing Center Manufacturing of Portable Outdoor Power Equipment Professional Staffing Services Postal Delivery Newspaper Telecommunications Sales and Installation Public Utility Corporate Headquarters for Navy Exchange System Manufacturing of Wiring Harness Sets Number of Employees 3,000 2,300 1,932 1,800 1,800 1,500 1,200 1,000 800 700 70O 7O0 540 500 500 50O Source: Department of Economic Development. Retail Sales The table presented below is a summary of the City's taxable retail sales; it does not include sales which are exempt from tax. Specifically exempt from the sales tax under Sections 58-441.6 of the Virginia Retail Sales and Use Tax Act are sales of alcoholic beverages in government stores; sales of certain motor vehicles, trailers and semitrailers, mobile homes, and travel trailers; and sales of certain motor vehicle fuels. A-17 Also, the figures do not include non-taxable sales on military bases in the City estimated to be in excess of $125,000,000 annually. REGISTERED RETAIL/WHOLESALE ESTABLISHMENTS AND TAXABLE SALES Calendar Year Registered Retail Establishments Taxable Retail Sales 1990 7,258 $2,372,539,391 1991 7,331 2,384,755,654 1992 7,468 2,422,907,525 1993 7,397 2,628,871,288 1994 7,431 2,810,901,704 1995 7,504 2,948,967,853 1996 7,617 3,021,817,302 1997 7,642 3,172,382,057 1998 7,699 3,343,759,258 1999 7,665 3,446,988,609 Source: Virginia Department of Taxation. Tourism and Conventions In calendar year 1999, an estimated 2.6 million people visited the resort city and spent approximately $601 million during their stay for accommodations, meals, entertainment and other services. Approximately $46.1 million accrued to the City in the form of tax revenues. Several thousand City businesses employ approximately 20,000 full-time and part-time employees in the travel and tourism market. The City is evolving into a year-round destination. In 1999, 55% of visitors, 64% of the room nights and 51% of tourist spending came in September to May. Statistics for 1999 show that an estimated 202,260 convention and trade show delegates attended 517 meetings at the Convention Center and at the City's more than two dozen conference hotels, producing $67.1 million in gross revenue. Of this amount $3.69 million went directly to the City as tax revenue. In 1999, the City participated through public-private partnerships in the development of two new golf courses for the City. Both opened in the spring of 1999 and one hosted a Buy.ccm Tour Tournament in May 2000. On June 24, 2000, the City held a dedication ceremony for the completion of the Beach Erosion Control and Hurricane Protection Project at the oceanfront. The project consists of constructing a seawall running for 58 blocks at the oceanfront, a new boardwalk and an additional sand buffer. The new seawall will afford the City increased hurricane protection as well as beautification of the oceanfront. The project costs are estimated at $115 million, with the City funding one-third and the federal government providing two-thirds of the funding. The project had been under construction since 1996. Tourism and convention activity generate tax revenue for the City, particularly in the form of a hotel room and meal tax and a restaurant tax, as illustrated in the table below: A-18 HOTEL ROOM AND MEAL TAX AND RESTAURANT TAX RECEIPTS FISCAL YEARS 1990 THROUGH 1999 Fiscal Year Total Tax Recei_ots 1990 $20,465,279 1991 20,633,367(~) 1992 22,356,705 1993 23,205,3590) 1994 25,594,361 1995 26,484,147 1996 28,595,940 1997 30,512,485 1998 32,475,690 1999 33,740,422 The restaurant tax was increased from four to four and one-half percent, effective May 1, 1991. The hotel room and meal tax was increased from four and one half to five percent, effective May 1, 1991. In support of the Tourism Growth Investment Fund, the hotel room and meal tax was increased from five to five and one-half percent, effective January 1, 1993. Source: City Director of Finance. Military Four military bases in Virginia Beach have an approximate 1998 combined annual payroll of $913 million for 32,000 armed services and civilian workers. While some military activities in the area have been identified for elimination and relocation, the region has been identified as a site for centralized command and training for military forces based in the United States. Oceana Naval Air Station As part of the nation's strategic defense plan, Oceana Naval Air Station recently expanded to accommodate the movement of the F/A-18 Hornets from Cecil Field, Florida. This expansion has brought more than 3,700 jobs to the base, with such jobs paying $6,000 more than the average income for the area. The Master Jet Base is the largest employer in Virginia Beach with a gross annual payroll of $540 million for approximately 11,000 active duty personnel and 1,848 civilian employees. Little Creek The Naval Amphibious Base, Little Creek, the largest base of its kind in the world, is the major operating base for the amphibious forces of the United States Atlantic Fleet. Little Creek has an annual payroll of $215 million for approximately 9,000 military personnel and 2,800 civilian employees. Fort Story Fort Story is an Army base established as a coast artillery post in 1917. The primary mission is to provide unique training facilities for the conduct of amphibious training, to serve as the Army's Logistics-Over- The-Shore (LOTS) training and testing site, and to test new doctrines, concepts and equipment. Fort Story is also utilized by Navy and Marine tenants and as a periodic training site for active and reserve Army, Navy, Marine, and Air Force units and ROTC detachments. Fort Story has an annual payroll of approximately $60 million for 2,650 military personnel and civilian employees. A-19 · Dam Neck Fleet Combat Training Center, Atlantic, Dam Neck's primary mission is to provide training in the operation and employment of combat direction and control systems. The average base population is 5,000 persons and the total military and civilian payroll is approximately $98 million. Source: Public Affairs Officers at each Military Base. Medical Facilities As of February 2000, there were two major hospitals in the City with a combined total of 432 beds. In addition, there were 19 emergency centers for medical assistance. Approximately 928 doctors and 216 dentists practice in the City. Agribusiness In 1998, the economic impact of the agricultural community was estimated at more than $51.1 million, based on products valued at approximately $16 million. There are 156 farms in the City with approximately 32,700 acres of land under cultivation. Education Available within the City is a wide variety of educational facilities including public elementary, junior and senior high schools, private and parochial schools, and three colleges. In terms of public enrollment, the City's public school system is the largest city school system in the Commonwealth of Virginia. PUBLIC EDUCATION FACILITIES June 30, 1999 53 13 10 1 1 1 1 1 1 1 1 1 Elementary Schools Middle Schools Senior High Schools Technical and Career Education Center Center for Effective Learning Virginia Beach Central Academy Center for the Gifted and Talented Adult Learning Center Open Campus High School Kemps Landing Magnet School International Baccalaureate Magnet Center Ocean Lakes High School Math/Science Center Source: Business Services Office, Virginia Beach Public Schools. Public Schools The City's public school March 31 average daily membership totaled 76,773 for the 1999-00 school year, a decrease of 0.23 percent over the previous year. Summarized below are the total annual enrollment and the annual percentage change for the period from school year 1990-91 to school year 1999-00. A-20 PUBLIC SCHOOLS STUDENT POPULATION SCHOOL YEARS 1990-91 TO 1999-00 School Year Number of Students 1990-91 69,616 1991-92 71,950 1992-93 73,332 1993-94 74,251 1994-95 75,264 1995-96 75,898 1996-97 76,265 1997-98 76,805 1998-99 76,949 1999-00 76,773 Percent Change 2.63 3.35 1.92 1.25 1.36 .84 .48 .71 .19 (.23) Source: Business Services Office, Virginia Beach Public Schools. Private and Parochial Schools There are 16 private and parochial schools in the City. Approximately 5,361 students are enrolled in these schools. Higher Education Virginia Beach's higher educational resources include the Virginia Beach Higher Education Center, Virginia Wesleyan College, Tidewater Community College, and Regent University (formerly Christian Broadcasting Network University). Virginia Beach is home to branch campuses of George Washington University, the University of Virginia, Virginia Polytechnic Institute and State University and St. Leo's College. Tidewater Community College, with total enrollment of more than 17,000, is a division of the Virginia Department of Community Colleges. The Virginia Beach campus has an enrollment of approximately 10,435. This two-year college offers general, occupational-technical, and university parallel-college transfer education, representing the largest post-secondary institution in the region. Tidewater Community College is a resource for business and industry to gain technical employees, as well as expertise for training and retraining programs for current employees. Virginia Wesleyan College is a four-year liberal arts private college located on the Virginia Beach/Norfolk boundary line. It has an enrollment of approximately 1,074 students with 386 pad-time students in the adult studies program. Regent University has an enrollment of approximately 1,675 with graduate schools of business administration, communication, education, law, public policy and Biblical studies, and an Institute of Journalism. The Virginia Beach Higher Education Center is a joint venture between the City, Old Dominion University and Norfolk State University. The City donated 36 acres of land for an 84,000 square foot undergraduate center. The facilities opened in the fall of 1999 and will eventually accommodate 6,000 students. Scheduled for its debut in the fall of 2001, the Advanced Technology Center is a joint venture between Tidewater Community College and the Virginia Beach Public Schools to provide technical training for high school and college students pursuing positions in fields such as telecommunications, copier technology and computer programming and repair. The $23 million project is the first of its kind in the Commonwealth and will receive state funding of $10 million with the City providing the remaining funds. A-21 · Commitments and Contingencies The City participates in a number of federal and state grants, entitlements, and shared revenues programs. These programs are subject to program compliance audits by the applicable federal or state agency or their representatives. Furthermore, the U.S. Congress passed legislation called the "Single Audit Act Amendment of 1996" which required most governmental recipients of federal assistance to have an annual independent organization-wide financial and compliance audit. The results thereof are incorporated in this report. The amounts, if any, of expenditures which may be disallowed by these audits cannot be determined at this time although the City expects such amounts, if any, to be immaterial. Retirement and Pension Plans The City has elected to participate in the Virginia Retirement System ('~/RS"), and substantially all of the full-time salaried general government and school employees are covered by a retirement plan, group term life insurance, and disability and death benefits. Prior to January 1, 1978, employees contributed five percent of their annual salary. There is presently no employee contribution; the City pays the entire cost. If there are insufficient funds to meet the vested benefits of the employees, the City is liable. The VRS maintains separate accounts for each participating locality based on contributions made by the locality and the benefits paid to former employees. The City's contributions are actuarially determined by the VRS every two years at rates that provide for both normal and accrued funding liability. The VRS basis calculation method is an entry age normal cost calculation with 30 year amortization of the unfunded accrued liability. The entry age normal cost method is designed to produce normal costs over the working lifetime of the participating employees and to permit the amortization of any unfunded liability over a period of years. The unfunded liability arises because normal costs based on the current benefit formula have not been paid throughout the working lifetime of current employees. The value of the unpaid normal costs, adjusted for actuarial gains and losses, constitutes the unfunded liability. The last actuarially computed liability was determined as of June 30, 1998, and included amounts for general govemment and school nonprofessional employees. Total liability as of June 30, 1998, both funded and unfunded, follows: General Government Employees School Nonprofessional Employees Total Actuarial Value Unfunded Actuarial Actuarial of Assets Accrued Accrued $461,352,729 $36,042,944 $497,395,673 69.174.890 3.763.941 72.938.831 $530.527.619 $39.806.885 :$570.334.504 The unfunded liability of $39,806,885 is being amortized over 30 years according to a schedule prescribed by the VRS. Employee Relations and Collective Bargaining There were 5,892 City employees (including part-time and seasonal employees) and approximately 10,002 School Board employees as of June 30, 1999. Some employees are members of unions or trade or professional associations. However, the City does not, and cannot under Virginia law, bargain collectively with any of its employees. The Virginia General Assembly has rejected several recent legislative proposals to authorize public employees to engage in collective bargaining. Public employees of Virginia or of any county, city, or town in Virginia do not have a legal right to strike. Any such employee who engages in any organized strike or willfully refuses to perform his/her duties shall, according to Virginia law, be deemed to have terminated his/her employment. Re-employment of any such employee requires court approval. A-22 · APPENDIX B FINANCIAL FEASIBILITY STUDY FINANCIAL FEASIBILITY STUDY $40,000,000 WATER AND SANITARY SEWER SYSTEM REVENUE BONDS SERIES OF 2000 CITY OF VIRGINIA BEACH, VIRGINIA June, 2000 TABLE OF CONTENTS Letter of Transmittal Page 1 1.0 Introduction 3 1.1 Purpose of Report 1.2 On-Site Inspections 1.3 Organization and Staff of Department of Public Utilities 1.4 Review of Documents 3 4 5 6 2.0 Water System 7 2.1 History of Water System 2.2 Water System Description 2.3 Water System Service Area 2.4 Description of Projects 2.5 Source of Water Supply 2.6 Lake Gaston Water Supply Project 2.7 Capital Improvements Program 2000/01-2005/06 7 8 10 11 12 14 15 3.0 Sanitary Sewer System 16 3.1 History of Sanitary Sewer System 3.2 Sanitary Sewer System Description 3.3 Sanitary Sewer System Service Area 3.4 Description of Projects 3.5 Capital Improvements Program - 2000/01-2005-06 16 16 17 17 18 4.0 Billing and Collection 19 4.1 Existing Water and Sanitary Sewer Rates 4.2 Water and Sanitary Sewer Accounts 4.3 Water Resource Recovery Fees 19 20 21 5.0 Financial Analysis 21 5.1 Revenues and Operating Expenses 5.2 Debt Service Requirements 5.3 Coverage 5.4 Projected Rate Increases 21 24 24 24 6.0 Summary and Conclusions 28 LIST OF TABLES Table No. 1. History and Forecast of Revenues and Operating Expenses 2. Coverage of Debt Service Following Page 23 24 LIST OF FIGURES Fi_mare No. 1. Water and Sanitary Sewer System Service Area Following Page 10 ii .~,VORD, BI_FRDICK & HOWSON, L. L. C. SERVICES · WATER SUPPLY, PURIFICATION AND DISTRIBUTION E~TG~~ 20 NORTH WACKER DRIVE * SUITE t401 CHICAGO, IL 60606 TEL. (312) 236-9147 FAX: (312) 236-0692 E-MAIL: SERVOABHENGI NEERS.COM JOHN W. ALVORO CHARLES B- BURDICK LOUIS R. HOWSON MEMBERS AMERICAN CONSULTING ENGINEERS COUNCIL AMERICAN PUBLIC WORKS ASSOCIATION June 22, 2000 Mr. Clarence O. Wamstaff, P.E. Director Department of Public Utilities Municipal Center Virginia Beach, VA 23456 Re: Financial Feasibility Study - Final Draft Report $40,000,000 Water and Sanitary Sewer System Revenue Bonds, Series of 2000 We are pleased to submit herewith a Financial Feasibility Study regarding the proposed City of V~ginia Beach (the "City") $40,000,000 Water and Sanitary Sewer System Revenue Bonds, Series of 2000. The Series 2000 Bond is to finance capital improvements for the Water and Sanitary Sewer Systems. This Financial Feasibility Study includes a review of the Water and Sanitary Sewer System projects, forecasts of revenues and operating expenses, and projections showing the impact that the capital improvements would have on future revenue requirements. We wish to acknowledge the excellent assistance received from the staff of the City of Virginia Beach during the period of this study. Mr. Clarence O. Wamstaff June 22, 2000 When you have had an opportunity to review the report, we would be pleased to respond to any questions or provide clarification, where necessary. We appreciate the opportunity to serve you on this very important study. Respectfully submitted, ALVORD, BURDICK & HOWSON, L.L.C. Bon G. Mui Page - 2 - 1.0INTRODUCTION 1.1 Purpose of Report The purpose of this study is to analyze the impact on the Water and Sewer Enterprise Fund to service the City's outstanding water and sewer revenue supported debt, including the proposed $40,000,000 issue of Water and Sanitary Sewer System Revenue Bonds, Series of 2000 to be issued in July of 2000. Alvord, Burdick and Howson ("AB&H") conducted this study for the City of Virginia Beach in the offices of the Department of Public Utilities and in other City facilities where operational activities are relevant to the development of the study, as well as at the firm's offices in Chicago. In the performance of the study, reviews were carried out of the Capital Improvements Program, Sanitary Sewer System Master Plan, Water System Master Plan, Proposed Resource Management Plan, engineering reports, operating records and various other supporting documents. Historical revenue and expense records provided a basis for forecasting revenues and expenses for the following growth projections. In addition, pent up demand for water and sewer services, resulting from water restrictions in past years, was able to be met now that the restrictions have been lifted. The result is a large increase in the number of water and sewer connections and increased water usage in FY 1999-2000. Water usage would be approximately 34.2 million gallons per day (MGD) during FY 1999-2000, 34.8 MGD in FY 2000-01, 35.2 MGD in FY 2001-02, 35.7 MGD in FY 2002-03, 36.1 MGD in FY 2003-04. There would be an increase of 2,910 water accounts at the end of FY 2000, 1,541 accounts in FY 2000-01, 1,544 accounts in FY 2001-02, and 1,500 accounts per year in FY 2002-03 and FY 2003-04. There would be an increase of 3,010 sanitary sewer accounts at the end of FY 2000, 1,740 accounts in FY 2000-01, 1,536 accounts in FY 2001-02, 1,512 accounts in FY 2002-03, and 1,500 accounts in FY 2003-04. The preparation of this report was also based on data obtained during visits to and on-site inspections of the water and sanitary sewer properties of the Department of Public Utilities. Based upon experience, the inspections of the properties enabled AB&H to: a. Form an opinion as to the general current condition of the facilities. b. Evaluate the future estimated operating life of the facilities. Page - 3 - Forecast the need for retirement and replacement of assets. Evaluate the condition of the structures and equipment installed and their relationship to the current state of the art and available technology. 1.2 On-Site Inspections On-site inspections were made of the water and sanitary sewer properties of the Department of Public Utilities in 1986, 1990, 1993 and most recently in 2000. These inspections consisted of visits to the water system facilities, including the Lake Gaston Pumping Station, Landstown Operations Center, in-town water pumping stations and storage facilities. The sanitary sewer system on-site inspections were made of a representative number of the City's 380 sewage pumping stations. The stations included older stations which had been rehabilitated, newly completed facilities, and a facility which operates on a vacuum system. In addition to on-site inspections of system facilities, informal discussions were held with the operating staffto evaluate their knowledge of the system and their ability to operate under emergency conditions. In spending time with the operations staff valuable information was secured regarding the operating and maintenance organization, and the training of personnel. Based on the results of the inspections, it is our opinion that the City of Virginia Beach Water and Sanitary Sewer Utility is very well operated and maintained. It is our opinion that the Utility is among the finest operated utilities in the country. In particular: The staff is very competent, well trained and informed with regard to system operations. The design of the system provides for reasonable capacity to meet future water demand. Reasonable standby capacity is available for emergency operation. The equipment installed is of a high quality. All facilities are in very good condition with a well defined maintenance and inspection program. High quality records are maintained with a well defined program to continue the level of quality which exists today. Page - 4 - In summary, the Virginia Beach Water and Sanitary Sewer System is well positioned to provide continued highly reliable service to the citizens of Virginia Beach in the furore. 1.3 Organization and Staff of Department of Public Utilities The Department of Public Utilities is under the direction of the Director of Public Utilities and is' organized into five divisions, namely: Director's OffiCe, Engineering, Customer Operations, Water Resources, and Business Division. The Department of Public Utilities has approximately 379 employees. The Director of Public Utilities oversees the operation of the divisions noted above. The Engineering Division Manager oversees the Capital Improvements Fund and manages the development and administration of the Engineering Division. The Water Resources Manager coordinates engineering and administration for Virginia Beach's raw water supply. The Utility Operations Manager oversees the operation and maintenance of the Operations Division, including water distribution and wastewater collection. The Business Division was created this year by merging the former Customer Service and Administration and Finance divisions. The Department of Public Utilities' key personnel and positions are as follows: Personnel Position Mr. Clarence O. Wamstaff Director of Public Utilities Mr. Gary L. Jones Public Utilities Engineering Manager Mr. Thomas M. Leahy Water Resources Manager Mr. James W. Sarver Utility Operations Manager Mr. Joseph P. Martin Acting Business Manager Mr. Clarence O. Warnstaff, the Director of Public Utilities, has been in his present position for 15 years. He was previously employed with the City of Dallas, Texas, for 15 years. Prior to assuming his duties in Virginia Beach, he held the position of Assistant Director of the Dallas Water Utility, responsible for Engineering and Construction. He has a Bachelor of Science in Electrical Engineering, as well as continuing education classes in Engineering and Management. He is a registered Professional Engineer and is a member of the American Water Works Association, Association of Metropolitan Water Agencies, American Society of Civil Page - 5 - Engineers, National Society of Professional Engineers, and Virginia Society of Professional Engineers. Mr. Gary L. Jones, the Engineering Manager of Public Utilities, has 23 years of experience with the Department of Public Utilities. He has served as the Engineering Manager for the past 6 years and the Assistant Director of Public Utilities for the ten years prior to that. He has a Bachelor of Science in Civil Engineering and has participated in continuing education classes in Management. He is a registered Professional Engineer, a Professional Land Surveyor and is a member of the American Water Works Association, American Society of Civil Engineers, National Society of Professional Engineers and Virginia Society of Professional Engineers. Mr. Thomas M. Leahy, Water Resources Manager, has 20 years of experience as a water resources engineer and Manager for the City of Virginia Beach. He has a Bachelor of Science in Chemical Engineering, a Master of Science in Chemical Engineering and a Masters in Public Administration. He is a registered Professional Engineer and is a member of the American Water Works Association, National Society of Professional Engineers, Virginia Society of Professional Engineers, and American Desalting Association. Mr. James W. Sarver, Utility Operations Manager, has worked for the City of Virginia Beach for 24 years. He has served in his current position as Utility Operations Manager since 1992. He has a Bachelor of Science in Civil Engineering and a Masters in Engineering Administration. He is a registered Professional Engineer and is a member of the American Society of Civil Engineers, and American Water Works Association. Mr. Joseph P. Martin, the Acting Public Utilities Business Manager, has 26 years of experience with the Department of Public Utilities. He has a Bachelor of Science in Business Administration and a Masters in Public Administration. He is a member of the Government Finance Officers Association and the American Water Works Association. 1.4 Review of Docnment~ In the performance of this Financial Feasibility Study various documents were reviewed, including engineering reports, financial reports, and operating records. The Comprehensive Annual Financial Reports, audited statements, and other financial data supplied by the Department of Public Utilities were reviewed. Based on historical revenue and expense data, forecasts were projected, taking into consideration the current operation and maintenance costs of the facilities, current trends, and the impact of the proposed bond sale. Page - 6 - 2.0 WATER SYSTEM 2.1 History_ of Water System The Virginia Beach water system originated in 1906 with the incorporation of the Town of Virginia Beach. The original town consisted principally of a resort area along a narrow section of beach frontage to the Atlantic Ocean. The water system included wells, water mains, pumps and an iron removal plant. In 1924, treated water began to be purchased from the City of Norfolk, and was conveyed to Virginia Beach through a 16 inch diameter transmission main. An additional 20 inch diameter main was installed from Norfolk to the town in 1944. The present City of Virginia Beach was created in 1963 through a merger of the Town of Virginia Beach with Princess Anne County. Water was supplied to residents through private wells, small private water systems and, in part, from the City of Norfolk. The City of Virginia Beach purchased the water distribution systems within its boundaries from Norfolk in 1973 and at that time entered into a 20-year contract to purchase water surpluses from the City of Norfolk. In 1975, a Department of Public Utilities was established to operate the Water and Sanitary Sewer Systems. The City of Virginia Beach experienced a drought in 1977 which caused the initiation of water conservation measures. Stricter mandatory measures were imposed upon Virginia Beach citizens during a more severe drought in 1980-81. Surcharges were also assessed for excessive water consumption. Conservation efforts were effective in sustaining the water resources on a short term basis; however, the drought accentuated the need to investigate additional water resources to meet the long-term demands of the City. An investigation into 24 possible long-term sources of water supply led to the decision that Lake Gaston was the best alternative source of raw water. Lake Gaston is an existing impounded source created by dams on the Roanoke River located just south of the Virginia border in North Carolina. The Lake Gaston Water Supply Project (the "Project") is a 76-mile, 60 inch diameter pipeline extending from the Pea Hill Creek tributary of Lake Gaston in Brunswick County, Virginia to the City of Norfolk's raw water facilities located in the County of Isle of Wight and City of Suffolk. Construction of the Project was completed in November of 1997 and the pipeline was placed into operation on January 1, 1998. The City's 1973 Water Sales Contract with Norfolk expired on June 30, 1993, however, the City and Norfolk signed a new Water Sales Contract, which became effective July 1, 1993. This new contract was drafted to provide an interim water supply to the City until the Project became operational and was terminated in January of 1998, except for certain sections which remained until June 30, 1999. Page - 7 - The City and Norfolk have also entered into a Water Services Contract effective July 1, 1993, for 37 years. The Water Services Contract establishes engineering, water quality, and operational standards for the City of Norfolk to receive, treat, convey, test and deliver Lake Gaston water to Virginia Beach. 2.2 Water System Description The City receives treated water from the City of Norfolk. The water is monitored through 19 master meters at eight locations along the border of the two cities. The water is distributed within the City through approximately 1,371 miles of transmission and distribution mains ranging in size from 2 to 48 inches in diameter. The water mains are steel, concrete, cast iron, and ductile iron. The City has recently acquired the last private utility serving customers within the City limits. The private utility will be fully integrated into the City Water Utility and new distribution lines will be added to improve the service to the approximately 200 impacted customers. The City has nine pumping stations in its water system, including the Lake Gaston raw water pump station. Eight pumping stations transfer the water through three pressure zones within the City. Maximum pumping capacities of the stations range from 8.2 to 60.0 MGD, summarized as follows: Pump Station Locations Pump Station Capacity_ 0VIGD) 1. Landstown 10.0 2. Kempsville Road 20.0 3. Columbus Street 30.0 4. Witchduck 8.5 5. Lynnhaven 30.0 6. Shore Drive 8.4 7. 1Th Street 9.8 8. Virginia Beach Blvd. 8.2 9. Lake Gaston 60.0 The eight in-town pumping stations can be monitored and operated by telemetric and computer control from the Landstown Operations Center. The Landstown Operations Center comprises the Water and Sanitary Sewer System operation and maintenance facility, including administrative offices, vehicle, and equipment storage and maintenance facilities, material Page - 8 - storage yard, water quality testing laboratory, meter testing facility, and operation and control center. The Lake Gaston pumping station is controlled independently through an on-site control and monitoring system. The Lake Gaston facilities are operated and maintained by Earth Tech, a private company, under a five year contract with the City of Virginia Beach. Distribution system storage is comprised of 5 elevated tanks, 2 ground level storage tanks and 6 standpipes located at various points throughout the City. The total system storage capacity is 30.25 million gallons (MG) summarized as follows: Storage Tank Storage Tank Storage Tank Location Capacity IMG) Type Courthouse/Forest 1.00 Elevated Great Neck Road 1.00 " Sandbridge 0.50 " 47th Street 0.25 " Plaza Park 1.00 " Total Elevated Storage 3.75 17th Street 2.50 Reservoir Lynnhaven 5.00 " Total Reservoir Storage 7.50 Kempsville Road 3.00 Standpipe Columbus Street I 4.00 " Columbus Street II 4.00 " Witchduck 2.00 " Shore Drive 2.00 " 29th Street 4.00 " Total Standpipe Storage 19.00 Total System Storage 30.25 Page - 9 - The City has implemented a tank upgrade program based on an independent consulting engineers recommendation. The purpose of this program is to ensure the safe and sanitary operation of the storage tanks, and extend their useful life by 50 years. Improvements include the repainting and restoration of 12 tanks to meet structural, sanitary and health regulations and the decommissioning of 1 tank. Upgrades to the first three of the tanks should be complete by August, 2000. The City of Virginia Beach provides water service to customers within the City limits through a universally metered system. The Department of Public Utilities utilizes a programmed computerized model of the Water System to plan improvements and extensions to the water system. The model of the Water System was developed as part of an ongoing comprehensive water system study. The City has a policy to repair all significant leaks in the system within 24 hours. Under the terms of an agreement with the U.S. Government, the City "wheels" or transports all water purchased by the U.S. Government from the City of Norfolk for delivery through City water lines to U.S. Government establishments located within the City. The City currently conveys approximately 1.01 million gallons per day to these U.S. Government establishments. The City is reimbursed for this pass-through water service at a rate of $0.44 per thousand gallons. The U.S. Government establishments are customers of the City of Norfolk. 2.3 Water System Service Area As shown on Figure 1, provided by the City of Virginia Beach, the water system service area is located entirely within the northern half of the corporate City boundaries. The water service area as of FY 1999 is comprised of a land area of nearly 160 square miles containing a population in excess of 439,000. The existing City water system serves approximately 408,000 members of the population with an average of approximately 34.2 million gallons of water per day. The population not served by the City water system consists of residents living in the rural, southern end of the City, U.S. military personnel and their families living on base, and a very small number of existing neighborhoods in the northern section of the City not served by public water and/or sanitary sewer services. By City Council policy, water and sanitary sewer service is not provided to residents in the southern part of the City. The City's comprehensive Land Use Plan provides that the southern part of the City is to remain rural with mostly farmland. Page- 10- CITY OF NORFOLK LEGEND EXISTING AND AUTHORIZED SERV1CE AREAS STATE I FEDERAL PROPERTIES NOT SERVED BY VIRGINIA BEACH GREEN UNE ($EPAP, ATES URBAN AREA FROM TRANSITION AREA) UMi'rs OF TRANSITION AREA June 16, 2000 STATE OF NORTH Ca~OUNA File: The U.S. military bases in Virginia Beach are customers of the City of Norfolk. Virginia Beach "wheels" water to the military bases for Norfolk. On-base residents (residential housing) are customers of Norfolk. Certain existing neighborhoods in the northem section of the City use wells and septic tank systems. Neighborhoods without public water and sewer service are decreasing as the City has extended water and sewer service to the existing neighborhoods over the past 25 years. According to the U. S. Census, the population within the service areas was 393,069 in 1990. Data fi:om the 2000 census is not yet available. The census data for the previous four decades is as follows: U. S. Census Data Ci_ty of Virginia Beach Year Population 1960 69,036 1970 172,106 1980 262,199 1990 393,069 2.4 Description of Proieets Water utility projects to be funded from a portion of the Series 2000 Bonds are part of a six-year Capital Improvements Program. The program is reviewed each year by the City Council and the Department of Public Utilities. The selected water utility projects are necessary to continue to provide adequate water service. The water utility projects are selected and ranked by the Department of Public Utilities based on the following criteria: health and safety, urgency, service and benefit, budget impact, comprehensive plan compatibility, quality of life, and ranking for water request and agreement projects. The proceeds of the Series 2000 Bonds for water utility projects are proposed to be used, together with other funds, for the following purposes: 1. Construction of new water mains; 2. Replacement of existing water mains; 3. Storage tank painting and upgrades; 4. Chloramine feed system; Page - 11 - 5. Customer service information system upgrade. 2.5 Source of Water Su0pl¥ (a) Sources The sole water supply for the City is the Pea Hill Creek tributary of Lake Gaston, located in Brunswick County, Virginia. Prior to this the City had no independent water supply, and in 1973, entered into a 20-year agreement with the City of Norfolk to purchase surplus water from them. A new contract was signed in 1993 to provide an interim water supply for a 6-year period to Virginia Beach until the Lake Gaston Water Supply Project was completed. Virginia Beach and Norfolk entered into a Water Services Contract, effective July 1, 1993, for 37 years. The Water Services Contract establishes engineering, water qua!ity, and operational standards for the City of Norfolk to receive, convey, treat and deliver Lake Gaston water to Virginia Beach. A cost of service methodology is used to determine the service and water commodity charges from the City of Norfolk. Once the Lake Gaston water supply project was put in operation the wholesale cost from Norfolk consisted only of the cost of service charge. As of July 1, 1999 the cost of service was $2.00 per 1000 gallons. The following table summarizes the charges from Norfolk to Virginia Beach since 1993. Fiscal Year Co~ of Service Water Charge Total Rate 1993 N/A N/A $1.17 1994 $0.93 $.60 $1.53 1995 $1.12 $.56 $1.68 1996 $1.38 $.52 $1.90 1997 $1.52 $.48 $2.00 1998 $1.66 $.56 $2.22 1999 $1.85 $.58 $2.43 2000 $2.00 N/A $2.00 Page- 12- The City of Norfolk's water system originated in the early 1870's and over the years Norfolk has made additions and improvements to meet the needs of its service area. Today the City of Norfolk has an aggressive program to meet Virginia Beach's future needs in terms of water treatment and treated water transmission service. Norfolk's Moores Bridges water treatment plant supplies water to Virginia Beach. The plant was originally constructed in 1899 at a capacity of 8 MGD. The plant has been upgraded periodically throughout the years, most recently in 1999 from 77 MGD to 108 MGD. The plant is located near the border of Norfolk and Virginia Beach. The sources of supply for the Moores Bridge water treatment plant are divided into two systems. The largest is the Western Reservoir System consisting of Lake Prince, Western Branch Reservoir, and Lake Burnt Mills. The Western Reservoir System is located about 20 miles west of Norfolk and can store 13.3 billion gallons of water. The western reservoirs are augmented by water pumped from the Blackwater River and the Nottoway River. The smaller reservoir system, In-Town Lakes System, consists of interconnected surface supplies of Lake Wright, Lake Whitehurst, Lake Smith and Lake Lawson. An additional small surface source is the North Landing Reservoir, also called Stumpy Lake, located in Virginia Beach. The In-Town Lake System has a storage capacity of 2.4 billion gallons of water and is located near the Moores Bridges Water Treatment Plant. All water for the City of Virginia Beach is provided by the Pea Hill Creek tributary of Lake Gaston, located in Brunswick County, Virginia. The water is transmitted via a 76 mile pipeline operated and maintained by Virginia Beach to the Western Reservoir System, and is treated at the Moores Bridges plant. (b) Water Quality_ The raw water sources of Norfolk and Lake Gaston are of high quality. Presently, treated water from Norfolk distributed to the City of Virginia Beach is in compliance with the Virginia Department of Health and U.S.E.P.A. requirements. (c) Water Demand Lake Gaston is Virginia Beach's independent water supply. The Lake Gaston Project was Placed into service on January 1, 1998. Prior to that date Virginia Beach had no independent water supply and purchased all of its treated water from the City of Norfolk under a surplus water agreement. The FY 1999 estimate of population for the City of Virginia Beach is 439,000. The water system service population is approximately 408,000, as discussed in Section 2.3. Growth is expected in the Courthouse / Sandbridge area and it is possible that consumption will double in that area. Growth is also forecasted in the Kempsville and Holland areas, but demand increases are not projected to be as dramatic. Page - 13 - During FY 1999 the average day water demand was 33.8 MGD. Estimated water use for FY 2000 is 34.2 MGD. Currently 81% of the water purchased is used by residential customers and 19% is for commercial use. The table on the following page summarizes the historical water demand for the past 10 years. Historical Data Water Demands* Fiscal Year WaterDemand(MGD) 1990 30.5 1991 31.8 1992 30.4 1993 30.2 1994 31.7 1995 31.6 1996 32.6 1997 31.7 1998 32.4 1999 33.8 * Source: Historical data, City of Virginia Beach, Department of Public Utilities (Does not include military use) 2.6 Lake Gaston Water Supply Pro|ect In 1980-81 the City, in an effort to mitigate water supply constraints, had commissioned numerous studies and imposed water restrictions and surcharges for excessive water consumption. The City had also constructed five emergency wells in the City of Suffolk and Counties of Isle of Wight and Southharnpton. An investigation of more than 24 possible long-term sources of water for the City of Virginia Beach led to the decision that the Lake Gaston Project was the best source of water for the City. The Lake Gaston Project consists of a 76-mile, 60 inch diameter raw water pipeline extending from the Pea Hill Creek tributary of Lake Gaston in Brunswick County, Virginia, to the City of Norfolk's reservoir system. Water conveyed through the Lake Gaston pipeline is treated at the City of Norfolk's Moores Bridges Water Treatment Plant and then delivered to the City of Virginia Beach through the City of Norfolk's water transmission system. The project was placed in operation on January 1, 1998. Page- 14- The pipeline has been designed to have a capacity of 60 MGD. The City of Virginia Beach receives 83.3% of the water transported. The City of Chesapeake has entered into an agreement with the City of Virginia Beach for a 16.67% ownership of the Lake Gaston Project. The City of Suffolk and the Isle of Wight County, both of which have expressed an interest and indicated a need for water from the Lake Gaston Project, have an option to participate in the project for up to 1 MGD each. At this time there is no contract in place with either of these entities. The construction cost of the Lake Gaston Project is currently estimated at $154,600,000 as specified in the 2000-2006 Capital Improvement Program. The primary means for financing the Lake Gaston project was City of Virginia Beach general obligation bonds based on a resolution passed by the City Council on August 13, 1984. The general obligation bonds were approved by the voters of Virginia Beach by a margin of three to one in a bond referendum for $200,000,000 on November 8, 1988. A decision was also made to finance a portion of the costs of the project with cash from the Water Resource Recovery Fee and previous rate increases. The City of Virginia Beach has executed a cost participation agreement with the City of Chesapeake for one-sixth of the Lake Gaston Project cost and one-sixth ownership in the project. The City of Chesapeake has contributed $24,159,794 as of June 30, 1999. Virginia Beach's share of the cost of the project to date is $149,789,336. On January 6, 1986, the Virginia Beach City Council adopted an ordinance establishing a Water Resource Recovery Fee and eliminating the existing city developers' fees. The fee is charged to all new connections to the City Water System from either new construction or existing structures served by well water. The fee provided an additional funding source for financing a portion of the costs of the Lake Gaston water supply project. The fee paid by the property owner represents their share of a portion of the cost of water resources development and assorted distribution facilities. 2.7 Capital Improvements Program - 2000-01/2005-06 The Department of Public Utilities annually prepares a six-year Capital Improvements Program for the improvement and extension of the water system. The total estimated costs for the 2000-01/2005-06 water system Capital Improvements Program is approximately $34,095,000. This cost is comprised of $5,448,000 in retained earnings, $21,412,000 in water and sewer revenue bonds, and $7,235,000 from the Water and Sewer Enterprise fund. The water system Capital Improvements Program includes $179,687,238 water system appropriations to date. The Department of Public Utilities has identified the Series 2000 Bonds for f'mancing approximately $11,617,000 of the water system Capital Improvements Program. Page - 15 - 3.0 SANITARY SEWER SYSTEM 3.1 History_ of Sanitary_ Sewer System The sanitary sewer system for the Town of Virginia Beach originated in 1906, the year the town was incorporated. Operation of the facilities, constructed at the end of the nineteenth century along the ocean front, was taken over by the town and additional pumping stations and treatment facilities were constructed. In 1938 a treatment plant was built and served the City until 1969. The Hampton Roads Sanitation District (HRSD) system became available for wastewater treatment in 1969 and, through connection with HRSD, treatment facilities within the City boundaries have been phased out. The City's sanitary sewer system includes collector lines, force mains and pump stations to transport wastewater to the HRSD facilities. The Hampton Roads Sanitation District was created on November 5, 1940. The District started intercepting and treatment operations on July 1, 1946. The District's first construction project was the Warwick County trunk sewer constructed in 1946. Since then, the facilities of the District have grown to provide sanitary service treatment to all major population centers within its boundaries. Currently the District serves 16 cities and counties in southeastern Virginia. The District treats only sanitary sewer wastewater and does not treat any storm water or combined sewer wastewater. 3.2 Sanita~ Sewer System Description The Virginia Beach sanitary sewer collection system is a separate system and does not collect combined sanitary and storm water. The City's storm water system is a separate system operationally and fmancially. Groundwater and storm water inflow/infiltration are kept to a minimum by the Department of Public Utilities maintaining an active inflow/infiltration prevention program. The City of Virginia Beach's topography is very flat. Gravity flow is the primary means of conveying sanitary sewage. This necessitates the use of pumping stations to deliver sanitary sewage to the Hampton Roads Sanitation District. The Department of Public Utilities also has an actively enforced mandatory connection program. Where service is available, property owners are required to connect to the sanitary sewer collection system. As of June 30, 1999, the City of Virginia Beach's sanitary sewer system consisted of over 1,451 miles of sanitary sewer mains, ranging in size from 4 to 36 inches in diameter, 119,540 connections and 380 sewage pumping stations. Page- 16- The City provides sewage collection service within the city limits. The citizens of Virginia Beach pay a monthly flat charge for sanitary sewer collection to the City and a commodity charge for treatment to HRSD. The Hampton Roads Sanitation District (HRSD) operates nine treatment facilities in Hampton Roads and 4 smaller treatment facilities on the Middle Peninsula. Two of the nine Hampton Roads facilities are located in the City of Virginia Beach. The Chesapeake-Elizabeth and the Atlantic plants have an combined operating capacity of 60 MGD with estimated current annual flows of 46.5 MGD. Both plants were designed for expanded capacity. 3.3 Sanitary Sewer System Service Area As shown previously on Figure 1, the City of Virginia Beach sanitary sewer system service area is located entirely within the northern half of the City boundaries. The sanitary sewer system service area is approximately 160 square miles with a population in excess of 439,000. The population served by the sanitary sewer system is approximately 400,000. Residents in the southern part of the City, in a limited number of existing neighborhoods in the northern part of the City, and on U.S. military bases are not served by the sanitary sewer system, as discussed in Section 2.3. 3.4 Description of Projects Sanitary sewer utility projects to be funded from a portion of the Series 2000 Bonds are part of a six-year Capital Improvements Program. The Capital Improvements Program is reviewed each year by the City Council and the Department of Public Utilities. The sanitary sewer utility projects listed in the Capital Improvements Program are necessary to continue to provide adequate sanitary sewer service. The sanitary sewer utility projects are evaluated and ranked by the Department of Public Utilities based on the following criteria: health and safety, urgency, service and benefit, budget impact, comprehensive plan compatibility and quality of life. The proceeds of the Series 2000 Bonds for sanitary sewer utility projects are expected to be used, together with other funds, for the following purposes: 1. Construction of new gravity sanitary sewers and force mains; 2. Rehabilitations of existing sanitary sewers; 3. Modification of existing pumping stations; 4. Construction of new pumping stations; Page - 17 - Pumping station alarm systems; Customer service information system upgrade. 3.5 Capital Improvements Program - 2000-01/2005-06 The Department of Public Utilities annually prepares a six-year Capital Improvements Program for the improvement and extension of the sanitary sewer system. The total estimated cost for the 2000-01/2005-06 sanitary sewer system Capital Improvements Program is approximately $62,758,000. This cost is comprised of $48,783,000 in revenue bonds, $10,765,000 from the Water and Sewer Enterprise Fund, and $3,210,000 from the Hampton Roads Sanitation District. The sanitary sewer system Capital Improvements Program includes $72,683,349 in sanitary sewer system appropriations to date. The Department of Public Utilities has identified the Series 2000 Bonds for financing $28,383,000 of the sewer system Capital Improvements Program. Page - 18 - 4.0 BILLING AND COLLECTION 4.1 Existing Water and Sanitary Sewer Rates Water and sanitary sewer rates are determined by the Department of Public Utilities and are reviewed and approved by the City Council. The water customers are billed bimonthly and they are charged a monthly minimum service availability charge plus a commodity charge based on actual water usage. The monthly minimum service availability charges were last adjusted on October 1, 1990 to the amount of $3.40. The sanitary sewer customers are billed bimonthly and they are charged a monthly sanitary sewer service charge based on customer classification for residential users and water meter size for nonresidential users. The following shows historical water commodity rates and sanitary sewer service charges for a single family residence and their effective dates: Water Commodity Rate ($ per 1,000 gallons) Effective Date $2.69 July 1, 1990 (1) $2.77 October 1, 1990 (3) $2.96 July 1, 1991 (2), (3) $3.11 July 1, 1992 (2), (3) $3.38 July 1, 1993 (2) $3.65 July 1, 1994 (2) $3.55 July 1, 1999 Sanitary Sewer Service Charge - Single Family Residence ($ per month) $ 9.65 $10.58 $11.38 Effective Date October 1, 1990 (4) July 1, 1991 (4) July 1, 1992 (4) 2. 3. 4. Increase for funding Lake Gaston Water Supply Project. Increase in wholesale price of water from Norfolk. Increase for system operating requirements other than Lake Gaston. Increase for sanitary sewer system operating requirements. Page- 19- 4.2 Water and Sanitary_ Sewer Accounts As of June 30, 1999, the water and sanitary sewer system had 120,646 water accounts and 119,540 sanitary sewer accounts. All water accounts are metered. The following shows the historical number of water and sanitary sewer accounts for the past 10 years: Historical Fiscal Water Sanitary Sewer Year Accounts Accounts 1990 107395 103,066 1991 109,573 104,870 1992 111,297 106,638 1993 113,296 108,554 1994 114,952 110,637 1995 114,546 111,806 1996 117,177 113,916 1997 117,403 116,433 1998 119,414 117,749 1999 120,646 119,540 Historical data, City of Virginia Beach, Department of Public Utilities 4.3 Water Resource Recovery_ Fees On January 6, 1986, the Virginia Beach City Council adopted an ordinance establishing a Water Resource Recovery Fee and eliminating the existing city developer fees. The fee is charged to all new connections to the City Water System from either new construction or existing structures served by well water. The fee paid by the property owner represents their share of the cost of water resources development and assorted distribution facilities. Page - 20 - 5.0 FINANCIAL ANALYSIS 5.1 Revenues and Operating Expenses Projections of revenues and expenses have been developed for the following growth scenario: Water usage would be approximately 34.2 million gallons per day (MGD) during FY 1999-2000, 34.8 MGD in FY 2000-01, 35.2 MGD in FY 2001-02, 35.7 MGD in FY 2002-03 and 36.1 MGD in FY 2003-04. There would be an increase of 2,910 water accounts at the end of FY 2000, 1,541 accounts in FY 2000-01, 1,544 accounts in FY 2001-02 and an increase of 1,500 accounts per year in FY 2002-03 and FY 2003-04. There would be an increase of 3,010 sanitary sewer accounts at the end of FY 2000, 1,740 accounts in FY 2000-01, 1,536 accounts in FY 2001-02, 1,512 accounts in FY 2002-03 and 1,500 accounts in FY 2003-04. Table 1 summarizes revenues and operating expenses. This includes historical data for fiscal year 1995 through 1999 and a forecast for the water and sanitary sewer system revenues and operating expenses for fiscal year 2000 through 2004. The forecast is based upon the following: 1. The present water rate is $3.55/1,000 gallons effective July 1, 1999. 2. The present sanitary sewer service charges were effective July 1, 1992. 3. Revenues are forecast as follows: The service charge revenue consists of water service charges, water meters, sanitary sewer charges and miscellaneous service charges. The water service charge and water meter forecasts are based on the estimated growth of water accounts and the present water service charges and present water meter charges. The sanitary sewer charge forecast is based on the estimated growth of sanitary sewer accounts and the present sanitary sewer service charges. Miscellaneous service charges are water mm-on fees, new account service fees, inspection services, water sampling testing, portable pump fees, sewer pump station flow fees, etc. bo Water usage revenue is the sale of water. Water usage revenue forecast is based on the forecasted water demand and the present water rate. Page - 21 - Miscellaneous revenue consists of fire hydrant rental, Navy wheelage charge, tap fees and miscellaneous charges. Fire hydrant rental is forecast at $18,000 per year for fiscal years 2000 through 2004. The Navy wheelage charge is based on 1.01 MGD usage and the present wheelage charge of $0.44/1000 gallons. The tap fee forecast is based on the number of new water and sanitary sewer accounts each year. Miscellaneous sales of salvage materials, sales of properties, etc., is forecast at $145,000 for fiscal year 2000 increasing to $161,000 in fiscal year 2004. Interest revenue is interest earning on invested funds. Interest earnings from the Series 2000 Bond proceeds are not included in the forecast. Approximately $126,000,000 in the water resource recovery fee cash account and water resource rate increase cash account are assumed to be transferred to other City funds in FY 1999-2000. Interest earning on this $126,000,000 is not included in the forecast. Interest revenue is estimated to earn at a rate of 4.5% on invested funds. The Norfolk Water Service Contract calls for a tree-up of actual expenses versus projected expenses every two years. The first true-up was conducted in FY 1996 for fiscal years 1994 and 1995. An overcharge of $11,078,000 was credited to Virginia Beach in 1997. In FY 1998 a true-up was performed for fiscal years 1996 and 1997, resulting in a credit of $4,466,000 received in 1999. The most recent tree-up was performed in fiscal year 2000 for fiscal years 1998 and 1999. The overcharge of $5,448,000 is to be credited to Virginia Beach in 2001. On January 6, 1986, the water resource recovery fee was adopted and the existing water connection fees for developers were eliminated. Water resource recovery fee revenue is forecast at $4,928,000 for fiscal year 2000 decreasing to $3,267,000 in fiscal year 2004 based on the estimated growth of water accounts and the water resource recovery fee. Sanitary sewer main extensions and line fees forecasts are based on the number of new sanitary sewer accounts each year and the present fees. Operating expenses for fiscal years 2000 and 2001 are based on the City's operating budget. Operating expenses for fiscal year 2002 through 2004 are forecast as follows: Water service expense is the cost of Norfolk water treatment and delivery of Lake Gaston water to Virginia Beach. Water service expense forecast is based on water demands and Norfolk water service rates to Virginia Beach of $2.00/1,000 gallons effective July 1, 1999, for fiscal year 2000 and $2.01/1,000 gallons effective July 1, 2000 and thereafter. Water rate Page - 22 - Ce increases to Virginia Beach by Norfolk are assumed to be passed on to the customers of Virginia Beach and no forecast for water rate increases from Norfolk to Virginia Beach is included in the forecast. There is no water charge after June 30, 1999. The water charge applies only to the old water sales contract with the City of Norfolk. Lake Gaston operation and maintenance expense forecast for fiscal years 2002 through 2004 is based on fiscal year 2001 budget and a 3% general rate of inflation. go jo Water pump station expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and a 3% general rate of'inflation for other expenses. Water distribution expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and 3% general rate of inflation for other expenses. Meter operating expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and 3% general rate of inflation for other expenses. Additional meter reading cost starting in fiscal year 2002 is assumed at $0.50 per additional meter reading for switching from bimonthly meter reading to monthly meter reading. Sanitary sewer collection system expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and 3% rate of inflation for other expenses. Sanitary sewer pump station expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and a 3% rate of inflation for other expenses. Business division expense forecast is based on fiscal year 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and 3% general rate of inflation for other expenses. Additional billing cost starting in fiscal year 2002 is assumed at $0.50 per additional bill for switching from bimonthly billing to monthly billing. Administration and engineering expenses consist of the Directors Office, Engineering staff, Operation Administration, Water Resources, general fund charges and contingency. The administration and engineering expense Page - 23 - forecast is based on fiscal 2001 budget and a 3.25% general rate of inflation for personnel services and fringe benefits and 3% general rate of inflation for other expenses. 5.2 Debt Service Requirements The Department of Public Utilities has $ 82,937,960 outstanding principal mount of long-term indebtedness on revenue bonds and notes, double-barrel bonds and general obligation bonds as of June 30, 1999. The fiscal year 2000 debt service on this amount is $12,386,720. The City of Virginia Beach financial consultants anticipate the Series 2000 Bonds will be issued at an average interest rate of less than 6.2% with a final maturity of fiscal year 2025. 5.3 Coverage The historical and forecasted operating results of the Water and Sewer Enterprise Fund and coverage of debt service are summarized on Table 2. Historically, coverage of debt service varied from 2.31 to 1.84 during fiscal years 1995 to 1999, respectively. The forecast illustrates that coverage of debt service on Water and Sanitary Sewer Revenue Bonds and Notes would vary from 4.25 in fiscal year 2000 to 1.72 in fiscal year 2004 and coverage of total debt service would vary from 2.20 in fiscal year 2000 to 1.22 in fiscal year 2004. 5.4 Projected Rate Increases Since 1986 AB&H has been used as the City's water and sanitary sewer rate consultant to perform various studies and analyses for the water and sanitary sewer systems. AB&H regularly examines the books and records of the Department of Public Utilities and conducts a physical inspection of the operating facilities in order to develop recommendations for adequate water and ~sewer rates. The terms of the contract have called for AB&H to conduct a cost of service study and develop recommended rates which would be adequate for the succeeding five fiscal years. The analyses have included a projection of revenues and expenditures for a period of five fiscal years from a test year. In the aggregate, the studies have resulted in a program of regular rate adjustments over the past 15 years. Periodic water and sanitary sewer rate increases have been approved by City Council to meet anticipated increases in revenue requirements, including: 1. Increases in the wholesale price of water from Norfolk 2. Funding requirements of the water and sanitary sewer capital program Page - 24 - 3. The addition of the Lake Gaston Project to the Virginia Beach water supply system 4. Provisions of the City's Sales and Services Contracts with the City of Norfolk Rates have been established to ensure revenues are sufficient to cover all cash expenditures (operation and maintenance expenses, debt service payments, equity funding for the capital program.) and to ensure that the requirements of the Water and Sanitary Sewer Master Bond Resolmion are fully satisfied. In the most recent preliminary cost of service study, dated March 23, 2000, AB&H opined that, based on the assumptions contained in the study, existing sanitary sewer charges are not adequate for the study period of FY 2000 through F? 2005. An increase in sanitary sewer rotes will be needed effective July 1, 2001. The mount of the sanitary sewer rate increase has not been finalized at this time, but preliminary analysis indicates the following: Effective Date Sanitary Sewer Service Charge Single Family Residence (per month) July 1, 2001 $12.06 July 1, 2002 $12.79 July 1, 2003 $13.55 The sanitary sewer capital program is the primary reason to seek an increase in sewer rotes. The cost of service study will be updated in the summer of 2000 to further define the magnitude of the increases needed. Historical water commodity rotes and sanitary sewer charges for a single family residence and their effective dates are outlined on the following page. Page - 25 - Water Commodity Rate Effective Date (per 1 ~000 gallons) July 1, 1983 $1.62 August 1, 1987 $1.81 October 1, 1987 $1.99 July 1, 1988 $2.18 July 1, 1989 $2.51 July 1, 1990 $2.69 October 1, 1990 $2.77 July 1, 1991 $2.96 July 1, 1992 $3.11 July 1, 1993 $3.38 July 1, 1994 $3.65 July 1, 1999 $3.55 Sanitary Sewer Service Charge - Single Family Residence (per month) $ 9.46 $ 9.65 $10.58 $11.38 As noted above the last water rate increase was in 1994 (six years ago); water rates were decreased $0.10 per thousand gallons July l, 1999. The cost of service study indicates that water rates do not require an adjustment during the forecast period (through FY 2004/2005). Sanitary sewer rates were last increased July 1, 1992 (eight years ago). To fund furore bond sales (beyond the $40,000,000 Series 2000 sale) an increase in sanitary sewer rates is needed. The projected sanitary sewer rate increases are quite modest. A table of typical water and sewer bills projected through FY 2003 (the time o£the last sanitary sewer rate increase) is given on the following page. Page - 26 - A single family residence consuming 6,000 gallons for 31 days would receive a bill as follows: Current Rates Projected Projected Projected 7/1/01 7/1/02 7/1/03 Water Usage (6 X $3.55) $21.30 $21.30 $21.30 $21.30 Minimum Service Availability Charge $ 3.40 $ 3.40 $ 3.40 $ 3.40 Subtotal $24.70 $24.70 $24.70 $24.70 Sanitary Sewer Charge $11.38 $12.06 $12.79 $13.55 Total $36.08 $36.76 $37.49 $38.25 (% increase) (1.9%) (2%) (2%) For the typical sanitary sewer customer the increase in monthly billing would be as follows: FY Amount Increase %Increase 2001 $0.68 1.9% 2002 $0.73 2% 2003 $0.76 2% The total amount of the increase over 3 years would be $2.17 (6%); commercial rates would increase a comparable amount. A comparison of current water and sewer rotes with other local cities is as follows: City Typical Monthly Bill (6,000 gallons) Virginia Beach $36.08 Norfolk $32.20 Chesapeake $30.15 Suffolk $34.31 It is anticipated that recommendations to increase sewer rates will be provided to the .City Council in the fall of 2000. Page - 27 - 6.0 SUMMARY AND CONCLUSIONS The present Director of the City of Virginia Beach Department of Public Utilities has been with the Department since 1985. It is our opinion that the Department's management has the experience and is professionally well qualified to develop and implement the proposed water and sanitary sewer system projects. o Based'upon site inspection of the water and sanitary sewer facilities, performed in 1986, 1990, 1993 and 2000, it is our opinion that the facilities are well operated and are maintained in excellent condition. o Based upon examination of the books, records, forecasts of demands and rate structure of the City's Water and Sanitary Sewer System, it is our opinion that the existing rates and charges are sufficient to support the $40,000,000 bond sale. The system capacity is adequate at current and projected demands to generate sufficient revenues for the proposed bonds. The cost for water and sanitary sewer services is reasonable and adequate when considering the facilities and service provided. The six-year Capital Improvements Program will require additional funds. Potential sources of these funds are the Water and Sewer Enterprise Fund and proceeds of future bond issues. The Water and Sanitary Sewer Utility has demonstrated its ability to increase charges for services to meet its financial obligations and provide adequate debt service coverage. Based upon the preliminary cost of service study, existing water rates do not require an adjustment during the forecast period, through FY 2005. Existing sanitary sewer charges will not be adequate for the period of FY 2002 through FY 2005. An increase in sanitary sewer rates will be needed effective July 1, 2001. The amount of the sanitary sewer rate increase has not been finalized at this time. It is anticipated that recommendations to increase sewer rates will be provided to the City Council in the fall of 2000. Page - 28 - APPEND~ C AUDITED FINANCIAL STATEMENTS OF THE WATER AND SEWER ENTERPRISE FUND FOR THE FISCAL YEARS ENDED JUNE 30, 1998 AND 1999 2100 Dominion Tower 999 Waterside Drive Norfolk, VA 23510 Independent Auditors' Report Honorable Mayor, Members of City Council and City Manager City of Virginia Beach, Virginia: We have audited the accompanying general purpose financial statements of the City of Virginia Beach, Virginia (the City), as of and for the year ended June 30, 1999. These general purpose financial statements are the responsibility of the City's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We did not audit the financial statements of the Virginia Beach Community Development Corporation, a component unit of the City, whose statements reflect total assets of $8,423,107 as of June 30, 1999 and total revenues of $1,951,731 for the year then ended. Those financial statements were audited by other auditors whose report has been furnished to us, and our opinion on the general purpose financial statements, insofar as it relates to the amounts included for such entities, is based on the report of the other auditors. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit and the report of other auditors provide a reasonable basis for our opinion. The schedule of funding pro~ess and the Year 2000 information are not a required part of the general purpose financial statements, but are supplementary information required by the Governmental Accounting Standards Board, and we did not audit and do not express an opinion on such information. We have applied to the schedule of funding progress certain limited procedures prescribed by professional standards, which consisted principally of inquiries of management regarding the methods or measurement and presentation of the schedules. We were unable to apply certain of these limited procedures to the Year 2000 information because of the nature of the subject matter underlying the disclosure requirements and because sufficiently specific criteria regarding the matters to be disclosed have not been established. In addition, we do not provide assurance that the City is or will become Year 2000 compliant, that the City's Year 2000 remediation efforts will be successful in whole or in part or that parties with which the City does business are or will become Year 2000 compliant. KPMG LLP KPMG LLF~ a tJ.S I~mited Ilablltt¥ Dart~ersnr~. ~$ International. a Swiss assoc;at~on Honorable Mayor, Members of City Council and City Manager City of Virginia Beach, Virginia Page 2 In our opinion, based on our audit and the report of other auditors, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Virginia Beach, Virginia as of June 30, 1999, and the results of its operations and cash flows of its proprietary fund types for the year then ended, in conformity with generally accepted accounting principles. November 12, 1999 CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER ENTERPRISE FUND COMPARATIVE BALANCE SHEET JUNE 30, 1999 AND 1998 1999 1998 ASSETS Current Assets: Cash and investments Cash with Fiscal Agent Accounts Receivable - Net of Estimated Uncollect~bles Due From Other Funds Due From Local Governments Inventory Total Current Assets Restricted Assets: Cash and Investments - Water Resoume Rate Increase - D-8 Cash for Water and Sewer Debt Service - D-8 Total Restricted Assets Deferred Charges Property, Plant and Equipment: Land Buildings Utility System Office Furniture and Fixtures Machinery and Equipment Total Property, Plant and Equipment Less: Accumulated Depreciation Net Property, Plant and Equipment Construction in Progress TOTAL ASSETS LIABILITIES AND EQUITY Current Liabilities: Vouchers and Accounts Payable Federal Arbitrage Payable Deposits Payable Accrued Interest Payable Construction Contracts Payable Due to Other Funds Sinking Fund 1977 Notes Matured Bonds Payable Matured Interest Payable Current Portion of: Double Barrel and Revenue Bonds and Notes - D-9 General Obligation Bonds - D-9 Accrued Compensated Leave Total Current Liabilities $ 58,182,329 2,038,809 11,460,955 14,436 133,217 1,449,157 $ 73,278,903 $ 4,678,341 $ 4,678,341 $ 596,668 $ 6,627,335 2,659,067 566,825,390 1,553,997 13,513,907 $ 591,179,696 159,140,967 $ 432,038,729 $ 68,776,506 $ 579,369,147 $ 5,507,132 61,867 108,664 1,382,437 1,927,114 981,041 2,678,308 5,261,528 2,915,000 51,498 $ 20,874,589 $ 25,377,670 2,798,690 11,741,937 4,819,674 1,210,655 $ 45,948,626 $ 34,720,298 4,678,341 $ 39,398,639 $ 658,469 $ 6,609,619 2,659,067 645,233,776 1,503,370 13,097,585 $ 569,103,417 146,653,322 $ 422,450,095 $ 64,648,000 $ 573,003,829 $ 3,472,070 61,867 142,678 1,572,874 2,244,643 1,152,325 1,929,617 556,279 220,669 6,504,892 1,135,000 120,562 $ 19,113,476 (continued) CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER ENTERPRISE FUND COMPARATIVE BALANCE SHEET JUNE 30, 1999 AND 1998 1999 1998 Deferred Revenue Long-Term Liabilities (less current portion): Double Barrel and Revenue Bonds and Notes - D-9 General Obligation Bonds - D-9 Deferred Loss on Refunding Premium on Refunding Bonds Accrued Compensated Leave Total Long-Term Liabilities (less current portion) Total Liabilities Equity: Contributed Capital: - D-7 Municipality Customers and Developers Water Resoume Recovery Fees Commonwealth of Virginia Federal Government Federal Revenue Shadng Federal Community Development Total Contributed Capital Retained Earnings - unreserved Total Equity TOTAL LIABILITIES AND EQUITY $ 189,257 $ 66,061,432 8,700,000 (1,727,421) 522,085 1,272,907 $ 74,829,003 $ 95,892,849 $ 4,452,756 209,304,130 63,541,611 314,742 2,085,592 6,255,063 4,382,555 $ 290,336,449 193,139,849 $ 483,476,298 $ 579,369,147 925,128 65,422,966 11,615,000 (1,919,536) 623,135 1,156,071 $ 76,897,636 $ 96,936,240 4,437,335 206,700,404 59,697,458 314,742 2,085,592 6,255,063 4,563,268 $ 284,053,862 192,013,727 $ 476,067,589 $ 573,003,829 The accompanying notes are an integral part of the financial statements. CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER ENTERPRISE FUND COMPARATIVE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN RETAINED EARNINGS FOR THE YEARS ENDED JUNE 30, 1999 AND 1998 1999 1998 OPERATING REVENUES Service Charges $ 28,236,610 $ 27,822,007 Sale of Water 41,306,534 39,982,908 Tap Fees 1,105,604 93,161 Fire Hydrant Rental 18,290 25,110 Navy Wheelage Charges 162,195 185,059 Miscellaneous 197,661 35,470 Total Operating Revenues $ 71,026,894 $ 68.143,715 OPERATING EXPENSES Cost of Goods Sold - Water Pumhases Personal Services Fringe Benefits Contractual Services Intemal Services Other Charges Leases and Rentals Land Structures and Improvements Bad Debts Depreciation Total Operating Expenses - D-10 OPERATING (LOSS} NONOPERATING REVENUES (EXPENSES) Sale of Salvage Interest Income Loss on Disposition of Assets Interest on Double Barrel/Revenue Bonds and Notes Interest on General Obligation Bonds City of Norfolk Sale of Water True Up Total Nonoperating Revenues (Expenses) INCOME (LOSS} BEFORE OPERATING TRANSFERS OPERATING TRANSFERS Operating Transfers Out NET INCOME (LOSS} Add: Transfer of Depreciation to Contributed Capital Accounts INCREASE IN RETAINED EARNINGS RETAINED EARNINGS - JULY 1 RETAINED EARNINGS - JUNE 30 32,325,393 $ 28,874,799 12,867,306 12,366,000 3,334,255 3,068,109 3,203,081 2,019,536 2,296,930 2,215,948 7,035,976 7,157,490 84,463 9,464 440,860 354,289 12.755,750 12,418,470 $ 74,259,551 $ 68,568,568 $ (3.232,657) $ (424,853) 35,691 $ 28,972 3,359,305 3,968,646 (8,273) (44,020) (3,740,566) (4,042,321) (531,1 95) (500,741) 4,465,869 $ (885,038) $ 3,876,405 $ (4,117,695) $ 3,451,552 $ (911,420) $ (186,4207 $ (5,029,115) $ 3,265,132 6,155,237 5,441,490 $ 1,126,122 $ 8,706,622 192,013,727 183,307,105 $ 193,139,849 $ 192,013,727 The accompanying notes are an integral part of the financial statements. CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER ENTERPRISE FUND COMPARATIVE STATEMENT OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 1999 AND 1998 1999 1998 CASH FLOWS FROM OPERATING ACTIVITIES: Operating (Loss) Adjustments to Reconcile Operating (Loss) to Net Cash Provided by Operating Activities Depreciation Decrease in Premium on Refunding Bonds Amortization of Deferrals (Increase) Decrease in Assets: Accounts Receivable Due from Other Funds Due From Local Governments Deferred Charges Inventory Increase (Decrease) in Liabilities: Vouchers and Accounts Payable Deposits Payable Accrued Interest Payable Due to Other Funds Sinking Fund Deferred Revenue Amounts Payable - Matured Debt and Construction Contracts Accrued Compensated Leave Total Adjustments Net Cash Provided By Operating Activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Payments to Other Funds CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVmES: Receipts of Capital Contributions Interest Paid on Long-Term Debt Payments for Capital Acquisitions Proceeds from Sale of Refunding Bonds Proceeds from Sale of Salvage Proceeds and Reductions from Virginia Resources Authority Loans City of Norfolk Water Purchase True Up Principal Repayment on Refunding Long-Term Debt Principal Repayment on Long-Term Debt Net Cash Used In Capital and Related Financing Activities CABH FLOWS FROM INVESTING ACTIVITIES: Interest Received on Investments Net Cash Provided by Investing Activities NET (DECREASE) IN CASH AND INVESTMENTS CASH AND INVESTMENTS AT BEGINNING OF YEAR CASH AND INVESTMENTS AT END OF YEAR NQNCASH TRANSACTIONS; Capital Contributions of Fixed Assets $ {3,232,657) 12,755,750 (101,050) 192,115 280,982 (14,436) 4,686,457 61,801 (238,502) 2,035,062 (34,014) (190,437) (171,284) 748,691 (735,871) (1,094,477) 47,772 $ 18,228,559 $ 14,995,902 $ (911,420) $ 6,994,825 (4,271,761) (21,138,164) 35,691 5,890,048 (7,629,946) $ (20,119.307) $ 3,359,305 $ 3,359,305 $ (2,675,520) 67,574,999 $ 64,899,479 $ 5,442,999 (424,853) 12,418,470 (101,050) 53,897 (3,809,920) 32,232 (51,630) 1,427,569 57,682 (156,959) 294,228 637,500 236,850 (2,173,585) 123,150 $ 9,319,116 $ 8,894,263 {186,420) 5,479,863 (4,543,062) (33,449,240) 3,580,000 28,972 4,465,869 (3,430,000) (6,916,972) (34,784,570) $ 3,968,646 $ 3,968,646 $ (22,108,081) 89,683,080 $ 67,574,999 $ 4,710,150 The accompanying notes are an integral part of the financial statements. CITY OF VIRGINIA BEACH, VIRGINIA WATER AND SEWER ENTERPRISE FUND COMPARATIVE SCHEDULE OF CHANGES IN FUND EQUITY CONTRIBUTED CAPITAL ACCOUNTS FOR THE YEARS ENDED JUNE 30, 1999 AND 1998 1999 1998 Balance - July 1 Additions: Capital Assets Balance - June 30 $ 4,437,335 $ 4,436,470 15,421 865 $ 4,452,756 $ 4,437,335 CUSTOMERS AND DEVELOPERS Balance - July 1 Additions: Capital Assets Main Extensions and Line Fees Deductions: Depreciation on Contributed Assets Balance - June 30 $ 206,700,404 $ 205,125,479 5,427,578 4,709,285 2,415,867 1,645,050 (5,239,719), (4,779,410) $ 209,304,130 $ 206,700,404 W~.TER RESOURCE RECOVERY FEES Balance - July 1 Additions: Fees Deductions: Depreciation on Contributed Assets Balance - June 30 $ 59,697,458 $ 56,344,011 4,578,958 3,834,813 (734,805) (481,366) $ 63,541,611 $ 59,697,458 $ 314,742 $ 314,742 $ 2,085,592 $ 2,085,592 $ 6,255,063 $ 6,255,063 COMMONWEALTH OF VIRGINIA Balance - June 30 FEDERAL GOVERNMENT Balance - June 30 FEDERAL REVENUE SHARING Balance - June 30 FEDERAL COMMUNITY DEVELOPMENT Balance - July 1 Deductions: Depreciation on Contributed Assets Balance - June 30 $ 4,563,268 $ 4,743,982 (180,713) 1180,714) $ 4,382,555 $ 4,563,268 CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 AND 1998 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The present City of Virginia Beach, Virginia, was formed on January 1, 1963, by the merger of Princess Anne County and the former smaller City of Virginia Beach. The City operates under the Council-Manager form of government. The elected eleven-member City Council, vested with the legislative powers, appoints the City Manager who is the executive and administrative head of the City government. The Water and Sewer Fund reflects the activity of the Department of Public Utilities which owns and operates a water and sewer system serving the City of Virginia Beach, Virginia. The following is a summary of the significant accounting policies for the Water and Sewer Enterprise Fund (the Fund) for the City of Virginia Beach: A. Fund Accounting The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each Fund are accounted for with a separate set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, expenditures or expenses, as appropriate. The Water and Sewer Enterprise Fund is reported as an Enterprise Fund. Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where periodic determination of revenues earned, expenses incurred, and/or net income is deemed appropriate for capital maintenance, public policy, management control, accountability, or other purposes. B. Fixed Assets and Long-Term Liabilities Assets and liabilities (whether current or non-current) of the Fund including capital leases (Note 6) are included on its balance sheet. The reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Depreciation of exhaustible fixed assets used by the Fund is recorded as an expense against its operations and accumulated depreciation is reported on the Fund's balance sheet. Depreciation has been provided over the estimated useful lives using the straight-line method of depreciation. Generally, the City does not capitalize interest on construction projects. The utility system in the Water and Sewer Enterprise Fund has been recorded at cost since July 1, 1976 and contributed capital asset additions have been recorded at their estimated fair market value in the year contributed as determined by the City's utility engineers. Prior to that date, the utility system was recorded at "estimated historical cost depreciated" as determined by independent professional engineers. Depreciation on the utility system, based on costs described above, and other capital assets oftheWater and Sewer Enterprise Fund has been charged to operations and was computed as follows: Utility System (exclusive of machinery and equipment) Less: estimated salvage value of 20% of costs Machinery and Equipment Furniture and Fixtures 20-100 years 20-25 years 5-10 years C. Basis of Accounting The Fund is accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of the Fund are included on the balance sheet. Fund equity (i.e., net total assets) is segregated into contributed capital and retained earnings componen~ts. The operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net total assets. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Basis of Accounting (continued) The Fund is reported under the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. Unbilled Water and Sewer Enterprise Fund accounts receivable for utility services provided through June 30 are included in the financial statements. In accordance with Governmental Accounting Standards Board (GASB) Statement No. 20 "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entitiesthat use Proprietary Fund Accounting" (Statement No. 20), proprietary fund types follow all applicable GASB pronouncements as well as all Financial Accounting Standards Board (FASB) pronouncements and predecessor Accounting Principles Board Opinions and Accounting Research Bulletins (ARB) issued on or before November 30, 1989 unless those FASB pronouncements conflict with or contradict GASB pronouncements. Under paragraph 7 of Statement No. 20, the City has elected not to apply FASB pronouncements issued after November 30, 1989. The Fund reports deferred revenue on its combined balance sheet. Deferred revenues arise when resources are received by the government before it has a legal claim to them. In subsequent periods, when the government has a legal claim to the resources, the liability for deferred revenue is removed from the balance sheet and revenue is recognized. D. Inventories The Water and Sewer inventory is reported at cost using the moving weighted average cost inventory method. E. Accrued Compensated Leave Annual leave, according to a graduated scale based on years of employment, is credited to each employee as it accrues. A permanent City employee may accrue a maximum of 50 days. Upon employment termination, payment is made by the City to the respective employee on the unused portion. City employees are granted one sick leave day per month and may accumulate an unlimited number of sick leave days; however, no payment is made by the City on the unused portion upon employment termination (except on the condition of retirement). In accordance with Governmental Accounting Standards Board Statement (GASB) Number 16, an accrual has been made in the financial statements for these payments. The estimated amount of accrued compensated leave for employees of the Fund are recorded as liabilities when earned. See Note 5E for the estimated amounts related thereto. F. Miscellaneous 1. Cash and Investments Cash invested at June 30 is included in the various cash accounts reflected in the financial statements. investments are stated at amortized cost or at their fair value (see Note 7). interest earnings on investments are allocated to the appropriate funds based upon the average monthly cash balance of each Fund. 2. Other Charges This category mainly consists of City of Virginia Beach General Fund charges (e.g., data processing, buildings and grounds, indirect costs) to the Fund and insurance premiums and claims payments (including the current estimated claims and judgements in the Risk Management Fund of the City. 3. Premium and Deferred Loss on Refunding Bonds The premium on refunding bonds is amortized using the straight-line method which does not differ materially from the interest method. The deferred loss on refunding is being charged to operations throug.h the year 2009 using the straight-line method, in accordarce with GASB Statement Number 23. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) F. Miscellaneous. (continued) 4. Deferred Char_qe The Fund's deferred charge represents unamortized bond issuance costs incurred in the sale of Revenue Bonds. These costs will be amortized using the straight-line method which does not differ materially from the interest method. 5. Statement of Cash Flows For purposes ofthe statements of cash flows, all highly liquid debt instruments and certificates of deposit, regardless of maturity date, are grouped into cash and temporary investments. The Water and Sewer Fund participates in a centralized cash and investment pool and therefore, separate information on cash equivalents (i.e., investments with maturities of three months or less upon acquisition) for the fund is not available. 6. Reclassification Certain reclassifications have been made to the 1998 information to conform with their 1999 presentation. During FY99, cash generated from the Water Resource Rate Increase, which had previously been administratively restricted, was reclassified as operating cash. 2. ALLOWANCES FOR UNCOLLECTIBLE ACCOUNTS RECEIVABLE Allowances for uncollectible accounts receivable are generally established using historical collection data, specific account analysis and subsequent cash receipts. The allowances for the Fund was $1,939,588 and $1,498,022 at June 30, 1999 and 1998, respectively. 3. DEFERRED REVENUE Deferred revenue for the Fund represents collections received from Customers and developers in advance of the installation of water and sewer lines. The total was $189,257 and $925,128 at June 30, 1999 and 1998, respectively. 4. FIXED ASSETS Construction in Pro.qress At the balance sheet date, there were several Water and Sewer Utility projects which were in a state of substantial completion. These projects will not be transferred from Construction in Progress to the various capital asset accounts until completion. Of the amounts reported as Construction in Progress at June 30, 1999 and 1998, utility projects within the following categories were substantially completed: Category 1999 1998 Construction Construction in Pro.qress in Proqress Water Utility Projects Sewer Utility Projects Total $ 16,639,493 $ 12,105,528 52,137,013 52,442,472 $ 68,776,506 $ 64,548,000 Cate,qory Water Utility Projects Sewer Utility Projects Total Substantially Substantially Completed Completed $ 4,545,142 $ - 9,106,524 18,788,976 $ 13,651,666 $ 18,788,976 CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 LONG-TERM DEBT Bonds~ Notes and Loans Payable General Obligation Bonds and Loans: 1998 Public Improvement and Refunding bonds ($125,610,000) dated March 15, 1998; annual installments of $2,400,000 to $11,915,000 through August 1, 2017; true interest cost - 4.764679%; Marine Science Enterprise Fund incurs 4.27%, and the Stormwater Enterprise Fund incurs 1.31% of debt service costs; principal outstanding- 1999 3,525,000 1998 $ 3,580,000 1993 Refunding serial bonds ($156,080,000) dated April 15, 1993; annual installments of $1,770,000 to $13,730,000 through July 15, 2011; true interest cost- 4.9999386%; Water and Sewer Enterprise Fund incurs 6.51%; of debt service costs; principal outstanding - 7,390,000 7,815,000 1992 Refunding serial bonds ($37,590,000) dated February 1, 1992; annualinstallments of $650,000 to $4,120,000 through February 1, 2007; true interest cost- 5.591571%; Water and Sewer Enterprise Fund incurs 14.71% of debt service costs; principal outstanding- $3,385,000 was refunded under the 1998 Public Improvement and Refunding bond; principal outstanding to be redeemed by the escrow agent on February 1, 2002 Total General Obligation Bonds and Loans 700,000 11,615,000 1,355,000 $ 12,750,000 "Double Barrel" and Revenue Bonds and Notes:* 1998 TaxableWater & Sewer System Revenue Bonds ($6,200,000) dated August 28, 1998; semi-annual installments of $103,139 to $231,462 through June 1, 2019; true interest cost - 4.3% principal outstanding - 6,200,000 1997 Taxable Water and Sewer System Revenue bonds ($7,190,048) dated January 30, 1997; semi-annual installments of $119,487 to $278,165 through December 1,2017; true interest cost -4.75% principal outstanding - 6,959,326 7,500,000 1994 Taxable Water and Sewer System Revenue bonds ($1,405,031) dated January 18, 1995; annual installments of $26,738 to $53,295 through June 1, 2015; true interest costs - 4.5% principal outstanding - 1,233,634 1,285,358 1993 Water and Sewer Revenue and Refunding bonds ($46,440,000) dated December 15, 1993; annual installments of $1,120,000 to $2,800,000 through February 1,2019; true interest costs - 5.131153%; principal outstanding - 40,690,000 41,975,000 CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 LONG-TERM DEBT (continued) A. Bonds~ Notes and Loans Payable (continued) "Double Barrel" and Revenue Bonds and Notes:* (continued) 1992 Water and Sewer Revenue bonds ($19,975,000) dated February 1, 1992; annual installments of $530,000 to $595,000 through February 1, 2002; true interest cost-6.53376%; principal outstanding - $15,235,000 was refunded under the 1993 Revenue and Refunding bond issue; principal outstanding to be redeemed by the escrow agent on February 1, 2002 1999 1,690,000 1998 $ 2,195,000 1986 Water and Sewer Refunding serial bonds ($8,235,000) dated September 1, 1986; final payment to be made on July 15, 1998; true interest cost - 6:95337%; principal outstanding - 1,575,000 1982 Water and Sewer revenue notes ($1,800,000) dated August 31, 1982; annual installments of $72,000 through August 31, 2007; net interest cost - 10.00%; principal outstanding - 648,000 720,000 1982 Water and Sewer revenue notes ($2,200,000) dated August 31, 1982; annual installments of $88,000 through August 31,2007; net interest cost - 10.00%; principal outstanding- 792,000 880,000 1978 Drought Relief revenue term bonds ($2,000,000) dated February 1, 1978; annual sinking fund (Note 5E2) payments of $400,000 February 1, 2003 through February 1,2007; net interest cost - 5.00%; principal outstanding - 2,000,000 2,000,000 1977-B Water and Sewer serial bonds ($19,900,000) dated December 1, 1978; annual installments of $960,000 to $1,140,000 through October 1, 2001; net interest cost - 5.6296%; principal outstanding - 3,150,000 4,020,000 1977 Water and Sewer revenue term notes ($5,100,000) dated December 15, 1977; annual sinking fund (Note 5E1) payments of $637,500 through December 15, 2002; net interest cost - 6.00%; principal outstanding - 2,550,000 3,187,500 1977-A Water and Sewer serial bonds ($20,000,000) dated September 1, 1977; annual installments of $1,240,000 to $1,470,000 through September 1, 2002; net interest cost - 5.095544%; principal outstanding- 5,410,000 6,590,000 Total "Double Barrel" and Revenue Bonds and Notes* Total Bonds, Notes and Loans Payable (Excludes Other Component Units) *Water and Sewer Enterprise Fund incurs 100% of debt service costs $ 71,322,960 $ 82,937,960 $ 71,927,858 $ 84,677,858 CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 LONG-TERM DEBT (continued) B. A Summary of Annual Requirements to Amortize All Bonds and Notes Payable as of June 307 1999 Fiscal Year Enterprise Funds "Double Barrel" Water & Sewer Only Water & Sewer Only and Revenue Bonds General Obligation Interest & Notes Bonds 1999-00 $ 5,261,528 $ 2, 915,000 $ 4,210,191 2000-01 5,630,451 980,000 3,814,707 2001-02 5,914,461 980,000 3,503,973 2002-03 5,379,577 1,795,000 3,042,004 2003-04 3,388,348 3,535,000 2,596,334 2004-05 3,520,828 935,000 2,350,202 2005-06 3,659,573 475,000 2,159,056 2006-07 3,794,641 -- 1,983,516 2007-08 3,546,094 -- 1,711,113 2008-09 3,548,995 ~ 1,536,712 2009-10 2,568,411 -- 1,359,496 2010-11 2,694,412 -- 1,232,460 2011-12 2,832,070 ~ 1,098,708 2012-13 2,966,464 ~ 958,096 2013-14 3,112,672 ~ 810,800 2014-15 3,270,778 -- 656,225 2015-16 3,325,655 ~ 494,996 2016-17 3,492,810 -- 329,329 2017-18 1,837,139 ~ 155,310 2018-19 1,578,053 ~ 72,225 $ 71,322,960 $ 11,615,000 $ 34,075,453 Water and Sewer "Double Barrel" debt is secured by the full faith and credit and unlimited taxing power the City, and an additional pledge of charging rates or fees sufficient to pay the costs of water and sewer operations and debt service. "Double Barrel" and Revenue Bonds and Notes: 1999 1998 'Double Barrel" Bonds $ 8,560,000 $ 10,610,000 Revenue Bonds and Notes 62,762,960 61,317,858 Total $ 71,322,960 $ 71,927,858 Water and Sewer Enterprise Fund General Obligation Bonds $ 11,615,000 $ 12,750,000 C. Water and Sewer Enterprise - Sinking Fund Requirements Water and Sewer Revenue Notes dated December 15~ 1977 for $5~100~000 - were issued to pay a portion of the purchase price for the stock of Princess Anne and Aragona Utility Corporations (private utility companies). At least one business day before each December 15, beginning December 15, 1995 and continuing until the payment of the notes on December 15, 2002, the City's Director of Finance is required to deposit the sum of $637,500 into a sinking fund account from net revenues of the Water and Sewer Enterprise. _ CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 5. LONG-TERM DEBT (continued) C. Water and Sewer Enterprise - SinkinR Fund Requirements (continued) Drought Relief Revenue Bond dated February 1, 1978 for $2,000~000 - was issued pursuant to a grant and loan agreement between the City and the United States of America, Department of Commerce, Economic Development Administration. At least one business day before each February 1, beginning February 1, 2003 and continuing until the payment of the bond on February 1, 2007, the City's Director of Finance is required to deposit the sum of $400,000 into a sinking fund account from net revenues of the Water and Sewer Enterprise. D. Water and Sewer Enterprise Cash for Debt Service Water and sewer main extension and line fees collected from customers and developers and interest earnings on bond proceeds invested are administratively used to Fund the debt service costs of water and sewer general obligation bonds (Note 5C) and certain capital projects. Unrestricted cash in the Water and Sewer Fund available for debt service at June 30, 1999 is $58,182,329 and $25,377,670 for June 30, 1998. E. Accrued Compensated Leave The accrued compensated leave is as follows at June 30, 1999 and 1998: Compensated 1999 1998 Leave Water & Sewer Water & Sewer City - Annual $ 1,224,302 City - Compensatory 64,496 City - Sick 35,607 Total $ 1,324,405 $ 1,180,158 57,142 39,333 $ 1,276,633 F. Unissued Bonds The following is a synopsis of bonds authorized and/or appropriated, and unissued as of June 30, 1999: Unissued 1990 W & S Revenue Bonds $ 2,272,739 1991 W & S Revenue Bonds 3,203,700 1993 W & S Revenue Bonds 4,123,530 1994 W & S Revenue Bonds 12,663,000 1995 W & S Revenue Bonds 2,769,952 1996 W & S Revenue Bonds 6,960,000 1997 W & S Revenue Bonds 12,730,000 1998 W & S Revenue Bonds 11,600,000 1999 W & S Revenue Bonds 9,513,500 Total $ 65.836,421 G. Revenue Covenants The City is in compliance with all significant financial covenants contained in the various bond indentures, including those found in the Master Resolution adopted February 1992. 6. DEPOSITS AND INVESTMENTS A. Deposes The Constitution of Virginia and the Code of Virginia require the election of a City Treasurer. The City's Charter provides that the City Treasurer is the custodian of City cash and has powers and duties prescribed by general law. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 6. DEPOSITS AND INVESTMENTS. (continued) A. Deposits (continued) At year-end the carrying value of the City's (including balance reported in School Board Component Unit and excluding School Board Activity Funds) deposits with banks and savings institutions was $13,098,571, and the bank balancewas $25,686,198. Ofthe bank balance, $25,686,198 was covered by Federal Depository insurance or collateralized in accordance with the Virginia Security for Public Deposits Act. Under the Act, banks holding public deposits in excess of amounts insured by FDIC must pledge collateral equal to 50% of such excess deposits to a collateral pool in the name of the State Treasury Board. Savings and Loan institutions are required to collateralize 100% of deposits in excess of FDIC limits. The State Treasury Board is responsible for monitoring compliance with the collateralization and reporting requirements of the Act and for notifying local governments of compliance by banks and savings and loans. If any member financial institution fails, the entire collateral becomes available to satisfy the claims of the City. If the value of the pool's collateral is inadequate to cover a loss, additional amounts would be assessed on a pro-rata basis to the members (banks and savings and loans) of the pool. Therefore, these deposits are considered collateralized and as a result of this are considered insured. Cash with fiscal agents totaling $2,038,809 and cash with School Board Activity Funds totaling $4,110,041 are covered by Federal depository insurance or collateralized in accordance with the Virginia Security for Public Deposits Act. The City has compensating balance arrangements with two financial institutions. Bank of America provides services to the City while a $3.5 million balance is maintained in a demand deposit account. A fluctuating checking balance, based on monthly investment services, is a requirement of BB&T Bank. At June 30, 1999 the City had on deposit with Resource Bank $24,431. On this date, the institution does not hold public deposits in excess of the $100,000 insured by The Federal Deposit Insurance Corporation (FDIC). However, since the amount on deposit with Resource Bank is less than the FDIC $100,000 limit, all funds are completely insured. B. Investments Statutes authorize the City to invest in obligations of the United States or agencies thereof; the Commonwealth of Virginia or political subdivisions thereof; obligations of the International Bank for Reconstruction and Development (World Bank); the Asian Development Bank; the African Development Bank; commercial paper rated A-1 by Standard and Poor's Corporation or P-1 by Moody's Commercial Paper Record; bankers' acceptances; repurchase agreements which are collateralized with securities approved for direct investment, State Treasurer's Local Government Investment Pool (LGIP); and corporate notes with at least a rating of Aa by Moody's or AA by Standard and Poor's. The amount of investments in commercial paper is limited to 35% of the total available for investment, and not more than 5% of the total available for investment can be invested in any one issuing corporation. The City's investments are categorized below to give an indication of the level of risk assumed by the entity at year-end. Category 1 includes investments that are insured or registered or for which the securities are held by the City or its safekeeping agent in the City's name. Category 2 includes uninsured and unregistered investments forwhich the securities are held by the counterparty agent in the City's name. Category 3 includes uninsured and unregistered investments for which the securities are held by the counterparty agent but not in the City's name. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 6. DEPOSITS AND INVESTMENTS (continued) B. Investments. (continued) Category 1 2 3 Bankers'Acceptance $ 39,596,418 $ Commercial Paper 88,564,759 U.S. Government Securities 106,260,879 7,758,587 $ 234,422,056 $_._ 7,758,587 Reported Amount 39,596,418 88,564,759 114~019,486 $ 242,180,643 Investment in State Treasurer's Local Govemment Investment Pool (LGIP) Investment in State Non arbitrage Program - SNAP Investment in Arbitrage Investment Management Program - AIM Total Investments Total School Board Activity Fund Deposits Total Cash With Fiscal Agents Total Deposits Total Deposits and Investments $ 25,000,000 26,208,011 1,810,197 $ 295,198,851 4,110,041 2,038,809 13~098~571 $ 314,446,272 The City's investment in repurchase agreements represents an overnight sweep of the City's main operating bank account balances. These amounts will vary on a daily basis. On June 30, 1999, there were no repurchase agreements. As of October 1, 1988, all bankers' acceptances, commercial paper, and Treasury Notes purchased by a local government that have a maturity date of greater than thirty days from the date of purchase are required to be safekept by a third party acting as a trust agent for the City. The City's securities are safekept by BB&T Bank and are registered in the name of the City. The investments in State Treasurer's LGIP, AIM, and SNAP programs are not subject to categorization as to assumed risks because, in the aggregate, they are considered pooled investments in nature and are not evidenced by securities that exist in physical or book entry form. The cash and investments of the School Board component unit have been pooled with the cash and investments of the primary government and, therefore, are included in the above information. The remaining component units, with cash and investments amounting to $6,597,157, have been excluded because categorization information is not available. The City adopted GASB Statement No. 31, Accounting and Financial Reporting for certain Investments and for External Investment Pools, beginning in the year ended June 30, 1998. This statement requires certain investments to be recorded at fair value. At June 30, 1999 in accordance with GASB 31 investments in bankers' acceptances, commercial paper and U.S. Government Securities are recorded at fairvalue. All other investments are reported utilizing amortized cost. The fair valuing of bankers' acceptances, commercial paper and U.S. Government Securities at June 30, 1999 resulted in a net increase of $1,229,296. As previously noted, all City and School Board Funds participate in a centralized cash and investment pool. Interest earnings on investment are allocated to the appropriate funds based upon the average monthly cash balance of each fund. As of June 30, 1999, $2,423,426 was reported in designated funds and subsequently transferred to the General Fund. 7. COMMITMENTS AND CONTINGENCIES A. Litigation The City is a named defendant in litigation filed by parties concerning alleged personal injuries, property damage, and other causes of action. The City is vigorously defending all cases and expects no losses will be incurred which would have a material effect on the City's financial position. CiTY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 7. COMMITMENTS AND CONTINGENCIES (continued) B. Lake Gaston Project A major initiative completed by the City within the last two years is the Lake Gaston Water Supply Project. The City has constructed a 76-mile, 60-inch diameter pipeline, a submerged water intake structure, and a pump station to provide raw water to the City of Norfolk raw water reservoirs from Lake Gaston to be treated and pumped to Virginia Beach. The project was completed in December 1997 and put into service on January 1, 1998. Additional expenses will be incurred on this project in FY00. At June 30, 1999, $3,310,664 was unexpended. The project can supply an additional 60 mgd of rawwater. Virginia Beach's share is 48 to 50 mgd of water on an average annual basis. In November 1987, the City executed a cost participation agreement with the City of Chesapeake for one-sixth (10 MGD) of the project cost and ownership. In addition, Suffolk and Isle of Wight may participate for up to 1 mgd each. C. Water Sales and Treatment Contract The City and Norfolk have entered into a Water Services Contract effective July 1, 1993 expiring in the year 2030. The Services Contract establishes engineering, water quality, and operational standards for Norfolk to receive, convey, treat, and deliver Lake Gaston water to the City. Norfolk is required to reset rates every two years based upon a cost of services study performed by an independent consulting firm which compares projected versus actual water expenses. On a biennial basis an adjustment is made based upon the actual costs incurred in the previous two years. 8. RELATED PARTY TRANSACTIONS The Water and Sewer Enterprise Fund, as a component unit of the City, receives a number of services from the City. The primary provider of these services is the General Fund. The services cover a wide range of activities and primarily come in the form of office rental, landscaping services and building maintenance. Also, as an Enterprise Fund for the City the Water and Sewer Fund is billed annually for the value of indirect services provided by the General Fund. The cost in the Water and Sewer Fund from the General Fund of these services were $2,440,135 and $2,908,388 in 1999 and 1998, respectively. Revenue received by the Fund from the General Fund for fire hydrant rental was $18,290 in 1999 and $25,110 in 1998. Contributed Capital Reconciliation The ~llowing provides areconciliation ofcontributed capital withintheWaterand SewerFund ~rJune30,1999 and 1998: 1999 1998 Contributed Capital, July 1 - Capital Contributions - Assets & Fees Depreciation on Contributed Assets Contributed Capital, June 30 $ 284,053,862 $ 279,305,339 12,437,824 10,190,013 (6,155,237) (5,441,490) $ 290,336,449 $ 284,053,862 9. RISK MANAGEMENT A. Primary Government Self-Insurance Pro,qram The City of Virginia Beach and the Water and Sewer Fund are exposed to various risks of loss related to torts; theft of, damageto, and destruction of assets; errors and omissions; injuriesto employees; and natural disasters. During fiscal year 1973, the City established a Risk Management Fund (an Internal Service Fund)to account for and finance its uninsured risks of loss. Under this program, the Risk Management Fund provides coverage for up to a maximum of $500,000 for each workers' compensation claim, $2,000,000 for each general liability claim, $100,000 for each fire and property claim, and $2,000,000 for each public officials (errors and omissions) claim. The insurance coverage for each major category of risk is the same as those reported in the prior fiscal year. The City has $10 million of excess insurance coverage. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 9. RISK MANAGEMENT (continued) A. Primary Government Self-Insurance Program (continued) All Funds of the City participate in the program and make payments to the Risk Management Fund based on normal underwriting criteria and each agency's loss experience. The City uses an actuary to aid in the determination of self-insurance liabilities. The estimated claims and judgments liability of $12,473,217 (discounted at a rate of 6%) reported in the Fund at June 30, 1999 is based on the requirements of Governmental Accounting Standards Board Statement No. 10, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Current-Year Beginning-of- Claims & Balance at Fiscal-Year Changes in Claims Fiscal Year- Liability Estimates Payments End 1997-1998 $ 12,981,874 $ 957,506 $ 3,173,930 $ 10,765,450 1998-1999 10,765,450 7,611,443 5,903,676 12,473,217 B. Surety Bonds All City employees, including employees of elected constitutional officers (Commissioner of Revenue, Treasurer, Commonwealth's Attorney, Sheriff, Clerk of the Circuit Court), are bonded in favor of the City in the amount of $1,000,000. This bond is wdtten by the Aetna Casualty and Surety Company. The City Treasurer has secured a bond in favor of the City in the amount of $1,250,000. This bond is written by the Saint Paul Fire and Marine Insurance Company. Also, the Commonwealth of Virginia has secured a blanket bond for the City Treasurer which covers only Commonwealth cash in the amount of $300,000. This bond is written by the Fidelity and Deposit Company of Maryland. The Commonwealth of Virginia has secured a blanket bond for certain constitutional officers (Commissioner of the Revenue - $3,000, Sheriff- $60,000, Clerk of the Circuit Court - $600,000) which provides coverage for both City and Commonwealth cash. This bond is written by the Fidelity and Deposit Company of Maryland. The Commonwealth of Virginia has also secured a blanket bond for the above constitutional officers and their respective employees in the amount of $50,000 for each loss. This bond is written by the Home Insurance Company. 10. RETIREMENT AND DEFERRED COMPENSATION A. Virginia Retirement System 1. Plan Description The City and School Board contribute to the Virginia Retirement System (VRS orthe System), an agent and cost-sharing multiple-employer defined benefit pension plan, respectively, administered bythe VRS. All full- time, salaried permanent employees of participating employers must participate in the System. Benefits vest after five years of service. Employees may retire at age 65 with at least five years of service or at age 50 with at least thirty years of service (twenty-five years of service for law enforcement or firefighting officers). Annual benefit is equal to 1.7% of average final salary (AFS) per year of service. AFS is defined as the highest consecutive 36 months of salary. Benefits are actuarially reduced for vested employees who retire on service retirement prior to becoming eligible for full retirement benefits. Law enforcement and firefighters are entitled to an additional monthly benefit supplement from the time they retire to age sixty-five. Th~ VRS also provides death and disability benefits. Title 51.1 of the Code of Vir,qinia (1950), as amended, assigns the authority to establish and amend benefit provisions to the State Legislature. The System issues a publicly available comprehensive annual financial report that includes financial statements and required supplementary information for VRS. A copy of that report may be obtained by writing the System at P.O. Box 2500, Richmond, VA 23218-2500. 10. A. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 RETIREMENT AND DEFERRED COMPENSATION (continued) Virginia Retirement System (continued) 2. Funding Status and Progress Plan members are required by Title 51.1 of the Code of Vir,qinia (1950), as amended, to contribute 5% of their annual salary to the VRS. The City and School Board have assumed this 5% member contribution. In addition, the City and School Board are required to contribute the remaining amounts necessary to fund its participation in the VRS using the actuarial basis specified by the Code of Virqinia and approved by the VRS Board of Trustees. The City's contribution rate for the fiscal year ended 1999 was 8.59% of annual covered payroll. The School Board (non-professional employees) contribution rate for the fiscal year ended 1999 was 6.75% of annual covered payroll. The School Board 1999 contribution to the VRS statewide teacher pool was $21,513,192. This amount represented 8.49% of annual covered payroll for 1999 and was 7.28% for 1998 and 6.41% for 1997. The actual contribution for each of these years was equal to the required contribution. 3. Annual Pension Cost For the fiscal year ended 1999, the City's annual pension cost of $14,858,193 was not equal to the City's actual required contributions of $14,415,009. For 1999, the School Board's annual pension cost of $1,909,960 was not equal to the School Board's required actual contributions of $1,413,224. The required contributions were determined as part of the June 30, 1996 actuarial valuation using the entry age normal actuarial cost method. The actuarial assumptions include (a) 8% investment rate of return, (b) projected salary increase of 4% peryear, and (c) 3.5% per year cost-of-living adjustments. Both (a) and (b) include an inflation component of 4%. The actuarial value of the City's and School Board's assets are equal to the modified market value of assets. This method was determined using techniques that smooth the effects of short-term volatility in the market value of assets over a five-year period. The City's and School Board's unfunded actuarial accrued liability is being amortized as a level percentage of payroll on an open basis within a period of 30 years or less. Annual Pension Cost and Net Pension Obligation. The City and School Board's annual pension costs and net pension obligation to VRS for the current year were as follows: City School Board Annual required contribution Interest on net pension obligation Adjustment to annual required contribution Annual pension cost Contributions made Increase (decrease) in net pension obligation Net pension obligation beginning of year Net pension obligation end of year $ 14,775,335 $ 1,901,908 285,161 27,712 (202,303) (19,660) 14,858,193 1,909,960 (14,415,009) (1,413,224) 443,184 496,736 3,564,508 346,397 $ 4,007,692 $ 843,133 4. Three-Year Trend Information for City of Virginia Beach Historical trend information is not available for years prior to June 30, 1998 due to the implementation of GASB No.27 in 1998. CITY OF VIRGINIA BEACH, VIRGINIA NOTES TO FINANCIAL STATEMENTS WATER AND SEWER ENTERPRISE FUND JUNE 30, 1999 10. RETIREMENT AND DEFERRED COMPENSATION (continued) A. VirRinia Retirement System (continued) 4. Three-Year Trend Information for City of Virginia Beach (continued) Annual Percentage Fiscal Year Pension of APC Net Pension Ending Coat (APC) Contributed Obligation City June30, 1999 $ 14,858,193 97.0% $ 4,007,692 June30, 1998 $ 14,662,955 75.7% $ 3,564,508 School Board June 30, 1999 $ 1,909,960 74.0% $ 843,133 June 30, 1998 $ 1,508,692 77.0% $ 346,398 The net pension obligation at July 1, 1997, date of adoption of GASB No. 27, was zero and was determined in accordance with GASB Statement No. 27. The net pension obligation at June 30, 1999 is recorded in the General Long-Term Debt Account Group. B. Deferred Compensation Plan The City provides an approved deferred compensation plan under section 457 of the Internal Revenue Code. All City and School employees are eligible to participate and may defer 25% of gross income or $8,000 per year, whichever is less. The deferrals and income thereon are not available to participating employees until termination, retirement, death or unforeseeable emergency. Investment options available to participants are 13 mutual funds, a fixed income fund and investments through ICMA. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) solely the property and rights of the City and the School Board employees. The City and School Board have no liability for losses under the plan but do have the duty of due care that would be required of an ordinary prudent investor. Effective July 1, 1997, the City adopted the provisions of GASB No. 32 resulting in these assets no longer being reported on the City's and School's financial statements. C. Poat-Employment Benefits In addition to the pension benet-rts described in Note 11, the City provides post-retirement health care benefits, in accordance with City statutes, to all employees who retire from the City with at least 25 years of service or 5 years of service for those with a job related disability. This benefit is payable until the retiree reaches the age of 65. Currently, 198 retirees meet those eligibility requirements and have elected to receive this benefit. The City has agreed to pay for each retiree who has elected to continue health care coverage the sum of $175 per month towards the cost of their health care benefit. Expenditures for post-retirement health care benef'((s is recognized on a monthly basis through the City's records. Du ring the year, expenditures of $497,882 were recognized for this post-retirement benefit. Expenditures, per retiree, for the current fiscal year are comparable to that ofthe previous year. CITY OF VIRGINIA BEACH SCHEDULE OF REQUIRED SUPPLEMENTARY INFORMATION SCHEDULES OF FUNDING PROGRESS FOR VRS - UNAUDITED City Employees (a) (b) (b-a) (a/b) (c) ((b-a)/c) Unfunded UAAL as a Actuarial Actuarial Actuarial Percentage of Valuation Actuarial Accrued Accrued Funded Covered Covered Date Value of Assets Liability (AAL) Liability (UAAL) Ratio Payroll Payroll June30,1994 $ 260,646,024 $ 270,413,794 $ 9,767,770 96.4% $134,816,053 7.2% June30,1996* $ 329,381,789 $ 368,678,819 $ 39,297,030 89.3% $146,418,505 26.8% June30,1998 $ 461,352,729 $ 497,395,673 $ 36,042,944 92.8% $163,260,328 22.1% Historical trend information is not available for years prior to 1994 due to implementation of GASB 27, July 1, 1997. Revisions made to economic and demographic assumptions. CITY OF VIRGINIA BEACH SCHEDULE OF REQUIRED SUPPLEMENTAL INFORMATION - UNAUDITED YEAR 2000 READINESS DISCLOSURE JUNE 30, 1999 To prevent problems at the turn of the millennium, the city leaders have instituted a plan to verify and correct where necessary every computer program used in providing citizen services. The project plan is actually a consolidation of two plans, with the first addressing enterprise-wide systems and the second addressing ail independent (department level) systems throughout the city. This includes a little known but highly important problem of embedded systems. To manage this enormous task, a full-time project manager was assigned to organize and lead this effort. The task was divided into several phases: 1. Awareness Phase 2. Assessment Phase 3. Renovation Phase 4. Validation Phase 5. Implementation Phase All five phases have been completed for the mainframe systems supported by the Information Technology Department. As a result, that department upgraded its mainframe operating system software and hardware prior to 1997. All applications were scheduled for renovation to make them year 2000 compliant starting in 1997 and completing in early 1999. This schedule included replacing the Financial and Police Systems. The final system was implemented at the end of February 1999. Each system's renovation included data exchanged with other agencies and businesses. For the remainder of 1999, Information Technology has focused on assisting other departments in moving forward with their renovation strategies and developing technology related contingency plans. To organize the independent systems at the department level, a Year 2000 Team was established and comprised of technically skilled representatives from each City department and/or agency. This team completed a massive inventory of all known systems/programs and determined the readiness of those applications. This effort included all applications developed by the department or any independent work group, all software purchased commercially or via contract from vendors. This inventory has undergone a risk assessment to prioritize the replacement/upgrade effort for any non-compliant systems. The renovation or replacement of mission critical systems is nearing completion and is on target for meeting the December 1999 deadline. Embedded Systems are computer chips often housed in the mechanical devices. These devices may control the functioning of traffic signals, water pumps, radio communications equipment, as well as the climate controls, security and lighting for the more than 250 city maintained buildings and public facilities. The inventory process for these embedded systems has been completed, the millennium readiness has been identified and the city has addressed those of issue. The majority of the issues were not with actual chip processing, but with the departmental computers receiving information from these sensors. In addition to its review of citywide technologies, the Y2K Team is also working with private sector business partners and vendors to ensure compliance for all related citizen services. Our files contain over 17,000 entries related to services and products purchased. As part of our due diligence process the critical suppliers have been identified and contacted to make sure our success is uninterrupted. Contingency plans have been developed for each vital service the city provides. These plans address the department's abilityto continueto provide service should failures occur in either software, hardware, embedded systems or business partners/suppliers. We are confident all issues have been identified for mission critical systems and are in the process of taking the necessary action to resolve them. To ensure adequate public awareness about Y2K, the city's efforts to address the problem, and steps individuals could take themselves, a strategic communications plan was developed and implemented with the assistance of the city's Public Information Office. That plan included: Information in all 1999 issues of Beach Advisory, the city's external tabloid, delivered to 60,000 Va Beach residents quarterly; · Information in The Beam, the city's monthly, internal newsletter; · Information in The Civic League Advisory, disseminated to more than 300 neighborhood organizations; CITY OF VIRGINIA BEACH SCHEDULE OF REQUIRED SUPPLEMENTAL INFORMATION - UNAUDITED YEAR 2000 READINESS DISCLOSURE JUNE 30, 1999 · Development and implementation of a Speakers Bureau, which made direct presentations to citizens; and · A Y2K section on the city's Web site, offedng answers to Frequently Asked Questions and status updates. Additionally, the city wrote and produced a Y2K video through our Video Services Department, which has aired on our municipal cable channel in addition to similar programming featuring other business and service providers in the city. Copies of all web information and the videos, as well as Beach Advisory, are available at all public libraries. Finally, the city also partnered with and took a leadership role in a regional Y2K public awareness campaign involving 11 other municipal governments, utility providers, healthcare organizations, the military, and the American Red Cross. This initiative featured an extensive media campaign, including outdoor advertising, broadcast public service announcements and handout materials, providing one toll-free number which callers could use to access information on Y2K efforts throughout the region and personal preparedness information from the American Red Cross. The following list shows costs identified for the Year 2000 compliance project at the City of Virginia Beach: Item FY 1998 FY1999 FY2000 Pr~ect Mgt. $ 105,261 $ 123,500 $ 156,000 ContmctProg. 160,020 60,300 83,850 Contract Analysis - - 89,190 Redeployed Centrall. S. Staff 62,020 129,325 71,893 Y2k Software Tools 10,320 65,245 - Contract Eng. - 12,000 285,990 Hardware Upgrades - - 563,060 SoffwareUpgmdes - - 269,750 Because of the unprecedented nature of the Year 2000 issue, its effects and the success of related remediation efforts will not be fully determinable until the year 2000 and thereafter. Management cannot assure that the City is or will be Year 2000 ready, that the City's remediation efforts will be successful in whole or in part, or that parties with whom the City does business will be year 2000 ready. APPENDIX D INFORMATION REGARDING THE DEPOSITORY TRUST COMPANY AND ITS BOOK-ENTRY SYSTEM APPEND~ D INFORMATION REGARDING THE DEPOSITORY TRUST COMPANY ANDITS BOOK-ENTRY SYSTEM The description which follows of the procedures and recordkeeping with respect to beneficial ownership interests in the Series 2000 Bonds, payments of principal of and premium, if any, and interest on the Series 2000 Bonds to The Depository Trust Company, New York, New York ("DTC"), its nominee, Participants or Beneficial Owners (each as hereinafter defined), confirmation and transfer of beneficial ownership interests in the Series 2000 Bonds and other bond-related transactions by and between DTC, Participants and Beneficial Owners is based solely on information furnished by DTC. DTC will act as securities depository for the Series 2000 Bonds. The Sedes 2000 Bonds will be issued as fully-registered securities registered in the name of Cede & Co., DTC's partnership nominee. One fully-registered Series 2000 Bond certificate will be issued for each matudty of the Series 2000 Bonds, each in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants' accounts, thereby eliminating the need for physical movement of securities certificates. Direct Participants include securities brokers and dealers, banks, trust companies, cleadng corporations, and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American Stock Exchange, Inc., and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks, and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The Rules applicable to DTC and its Participants are on file with the Securities and Exchange Commission. Purchases of Bonds under the DTC system must be made by or through Direct Participants which will receive a credit for the Series 2000 Bonds on DTC's records. The ownership interest of the actual purchaser of each Series 2000 Bond ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Series 2000 Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Series 2000 Bonds, except in the event that use of the book-entry system for the Series 2000 Bonds is discontinued. To facilitate subsequent transfers, all Series 2000 Bonds deposited by Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co. The deposit of Series 2000 Bonds with DTC and their registration in the name of Cede & Co. effect no change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Series 2000 Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Series 2000 Bonds are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. D-1 Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to BeneficiaJ Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Neither DTC nor Cede & Co. will consent or vote with respect to Series 2000 Bonds. Under its usual procedures DTC mails an Omnibus Proxy to the City as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Series 2000 Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Principal and interest payments on the Series 2000 Bonds will be made to DTC. DTC's practice is to credit Direct Participants' accounts on payment dates in accordance with their respective holdings shown on DTC's records unless DTC has reason to believe that it will not receive payment on payment dates. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC or the City, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to DTC is the responsibility of the City, disbursement of such payments to Direct Participants shall be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners shall be the responsibility of Direct and Indirect Participants. DTC may discontinue providing its services as securities depository with respect to the Series 2000 Bonds at any time by giving reasonable notice to the City. Under such circumstances, in the event that a successor securities depository is not obtained, Series 2000 Bond certificates are required to be prepared, executed and delivered. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, either a successor securities depository will be selected by the City or Series 2000 Bond certificates will be prepared, executed and delivered. DTC management is aware that some computer applications, systems, and the like for processing data ("Systems") that are dependent upon calendar dates, including dates before, on, and after January 1, 2000, may encounter "Year 2000 problems." DTC has informed its Participants and other members of the financial community (the "Industry") that it has developed and is implementing a program so that its Systems, as the same relate to the timely payment of distributions (including principal and income payments) to securityholders, book-entry deliveries, and settlement of trades within DTC ("DTC Services"), continue to function appropriately. This program includes a technical assessment and a remediation plan, each of which is complete. Additionally, DTC's plan includes a testing phase, which is expected to be completed within appropriate time frames. However, DTC's ability to perform properly its services is also dependent upon other parties, including but not limited to issuers and their agents, as well as third party vendors from whom DTC licenses software and hardware, and third party vendors on whom DTC relies for information or the provision of services, including telecommunication and electrical utility service providers, among others. DTC has informed the Industry that it is contacting (and will continue to contact) third party vendors from whom DTC acquires services to: (i) impress upon them the importance of such services being Year 2000 compliant; and (ii) determine the extent of their efforts for Year 2000 remediation (and, as appropriate, testing) of their services. In addition, DTC is in the process of developing such contingency plans as it deems appropriate. According to DTC, the foregoing information with respect to DTC has been provided to the Industry for informational purposes only and is not intended to serve as a representation, warranty, or contract modification of any kind. D-2 The foregoing information in this section concerning DTC and DTC's book-entry system has been obtained from sources that the City believes to be reliable, but the City takes no responsibility for the accuracy thereof. The City has no responsibility or obligation to the Participants or the Beneficial Owners with respect to (A) the accuracy of any records maintained by DTC or any Participant; (B) the payment by any Participant of any amount due to any Beneficial Owner in respect of the principal of and interest on the Series 2000 Bonds; (C) the delivery or timeliness of delivery by any Participant of any notice to any Beneficial Owner which is required or permitted under the terms of the Resolution to be given to Series 2000 Bondholders; or (D) any other action taken by DTC, or its nominee, Cede & Co., as Series 2000 Bondholder, including the effectiveness of any action taken pursuant to an Omnibus Proxy. So long as Cede & Co. is the registered owner of the Series 2000 Bonds, as nominee of DTC, references in this Official Statement to the Owners of the Series 2000 Bonds shall mean Cede & Co. and shall not mean the Beneficial Owners and Cede & Co. will be treated as the only Series 2000 Bondholder of Series 2000 Bonds for all purposes under the Resolution. The City may enter into amendments to the agreement with DTC or successor agreements with a successor securities depository, relating to the book-entry system to be maintained with respect to the Series 2000 Bonds without the consent of Beneficial Owners or Series 2000 Bondholders. D-3 APPENDIX E SUMMARY OF RESOLUTION APPENDIX E SUMMARY OF RESOLUTION The following is a summary of certain provisions contained in the Resolution and does not purport to be a complete statement of all of the provisions of the Resolution. Reference is made to the Resolution in its entirety for complete information on its terms and the terms of the Series 2000 Bonds, the security provisions and the application of Revenues. See also the sections entitled "Description of the Series 2000 Bonds," "Security for and Sources of Payment of the Series 2000 Bonds" and "Amendments to Resolution" contained in the Official Statement. Definitions. In addition to the terms previously defined in this Official Statement, the following words as used in this summary shall have the following meanings unless a different meaning clearly appears from the context: "Consulting Engineer" shall mean (a) an Independent Consulting Engineer or (b) the Utilities Engineering Manager or the bureau chief of utilities engineering of the Department of Public Utilities of the City, or the corresponding officer of any successor department, who is (1) an engineer experienced in the field of water or sanitary sewer engineering (as appropriate) and (2) licensed and registered as a professional engineer in the Commonwealth. "Cost" or "Cost of a Project" shall mean the cost of improvements, the cost of construction or reconstruction, the cost of all labor, materials, machinery and equipment, the cost of all lands, property, rights, easements, franchises and permits acquired, financing charges, interest prior to and during construction and for up to one year after completion of construction, start-up costs and operating capital, the cost of plans, specifications, surveys, estimates of costs and of revenues, the cost of engineering, legal and other professional services, including financial advisory services, expenses necessary or incident to determining the feasibility or practicability of any such acquisition, construction or reconstruction, payments by the City of its share of the cost of any multi-jurisdictional project, administrative expenses, any amounts to be deposited in the Debt Service Reserve Fund and such other expenses as may be necessary or incidental to the financing of such Project. Any obligation or expense incurred by the City in connection with any of the foregoing items of Cost may be regarded as a part of such Cost and reimbursed to the City out of the proceeds of the Bonds issued to finance such Project. "Cost of Contracted Services" shall mean the payments to be made by the City for Contracted Services under service agreements as set forth in the Resolution which shall consist of three components: (a) a "Debt Service Component" which is that part of the payment for Contracted Services for which the City is obligated to pay, to receive such Contracted Services to be for the purpose of paying a fixed charge or the principal of and/or interest on the obligations, directly or indirectly associated with rendering the Contracted Services, of the entity providing the Contracted Services, (b) the "Operating Component" which is that part of the payment for the Contracted Services that meets the definition of Operating Expenses under the Resolution, and (c) the "Remaining Component" which is the remaining part of the payment for Contracted Services which is not included in the definition of Debt Service Component or Operating Component. "Debt Service Reserve Requirement" shall mean from time to time the amount equal to Maximum Annual Debt Service. In lieu of all or any portion of the required amounts to be on deposit in the Debt Service Reserve Fund, the City may cause to be deposited to the credit of such Series Debt Service Reserve Fund a surety bond or an insurance policy payable to the City for the benefit of the holders of all or a portion of the Bonds or a letter of credit entitling the City on any interest payment date to draw on it in an amount equal to all or any portion of the difference between the Debt Service Reserve Requirement and the sum then to the credit of the Debt Service Reserve Fund. The City may, from time to time, substitute cash, surety bonds, insurance policies or letters of credit for any of such forms of security so long as such substituted security complies with E-1 the requirements of this definition and the terms and conditions set forth in a Supplemental Resolution. In addition to any such terms, requirements and conditions, such forms of security shall be obtained from providers whose obligations are rated in the two highest rating categories by the Rating Agencies. On the scheduled date of final payment of a Series of Bonds, the City may cause to be transferred to the Revenue Bond Fund the moneys in the Debt Service Reserve Fund. In lieu of the portion of the debt service payments attributable to such Series of Bonds, such transferred moneys may be used to pay the principal and interest due on such Series of Bonds on their final payment date. "Defeased Obligations" shall mean obligations of any state or territory of the United States or any political subdivision thereof which obligations are rated in the highest rating category by the Rating Agencies and which meet the following requirements: (a) the obligations are not subject to redemption or the fiduciary holding such obligations has been given irrevocable instructions to call such obligations for redemption and the issuer has covenanted not to redeem such obligations other than as set forth in such instructions, (b) the obligations are secured by cash or Government Obligations, Government Certificates or other Defeased Obligations (which are not subject to redemption other than at the option of the holder thereof) that may be applied only to principal, premium and interest payments of such obligations, (c) the principal of and interest on the Government Obligations, Government Certificates or other Defeased Obligations (plus any cash held in escrow) are sufficient to meet the liabilities of the obligations, (d) the Government Obligations, Government Certificates or other Defeased Obligations serving as security for such obligations are held by bank or trust company acting as escrow agent, and (e) the Government Obligations, Government Certificates or Defeased Obligations are not available to satisfy any other claims, including those against bank or trust company acting as escrow agent. "Fiscal Agent'' shall mean The Bank of New York, New York, New York, a New York banking corporation, or its successors or assigns under the Resolution. "Government Certificates" shall mean certificates representing proportionate ownership of Government Obligations, which Government Obligations are held by a bank or trust company organized under the laws of the United States of America or any of its states in the capacity of custodian of such certificates. "Govemment Obligations" shall mean (a) bonds, notes and other direct obligations of the United States of America, (b) securities unconditionally guaranteed as to the timely payment of principal and interest by the United States of America, or (c) bonds, notes and other obligations of any agency of the United States of America unconditionally guaranteed as to the timely payment of principal and interest by the United States of America. Government Obligations may be held directly by the Fiscal Agent or a bank or trust company organized and existing under the laws of the United States of America or any of its states in the capacity of custodian, or in the form of securities of any open-end or closed-end management type investment company or investment trust registered under the Investment Company Act of 1940, provided that the portfolio of such investment company or investment trust is limited to Government Obligations. "Independent Consulting Engineer" shall mean an independent engineer experienced in the field of water or sanitary sewer engineering (as appropriate) and licensed and registered as a professional engineer in the Commonwealth. "Maximum Annual Additional Parity Debt Service" shall mean the maximum amount required to be deposited in the Parity Double Barrel Bond Fund and the Parity Debt Service Component Fund, respectively, on account of principal of (whether at maturity or by mandatory sinking fund redemption) and interest on Parity Double Barrel Bonds and Parity Debt Service Components in the then current or any future Fiscal Year. For purposes of calculating Maximum Annual Additional Parity Debt Service, the assumptions set forth in sections (a) through (e) of the definition of Maximum Annual Debt Service are to be used to calculate the principal and interest coming due in any Fiscal Year. E-2 "Maximum Annual Debt Service" shall mean the maximum amount payable on account of principal of (whether at maturity or by mandatory sinking fund redemption) and interest on the Bonds in the then current or any future Fiscal Year. For purposes of calculating Maximum Annual Debt Service, the following assumptions are to be used to calculate the principal and interest coming due in any Fiscal Year: (a) in determining the principal amount due in each Fiscal Year, payment shall be assumed to be made in accordance with any amortization schedule established for such debt (unless a different subsection of this definition applies for purposes of determining principal maturities or amortization), including any scheduled redemption of Bonds on the basis of accreted value and, for such purpose, the redemption payment shall be deemed a principal payment and, further, payment shall be assumed to be made at the time deposits are required to be made to the Revenue Bond Fund; (b) if any Outstanding Bonds or any Bonds proposed to be issued would constitute Tender Indebtedness, then Maximum Annual Debt Service on the options or obligations of the holders of such Bonds to tender the same for purchase or payment prior to their stated maturity or maturities shall be treated as a principal maturity occurring on the first date on which owners of such Bonds may or are required to tender such Bonds, except that any such option or obligation to tender Bonds shall be ignored and not treated as a principal maturity if (1) such Bonds are rated in one of the two highest long-term rating categories (without regard to any rating refinement or gradation by numerical modifier or otherwise) by a Rating Agency or such Bonds are rated in the highest short-term, note or commercial paper rating categories by a Rating Agency, and (2) any obligation, if any, the City may have, other than its obligation on such Bonds, to reimburse any extender of a credit or liquidity facility or a bond insurance policy, or similar arrangement, shall either be subordinated to the obligation of the City on the Bonds or shall have been incurred under and shall have met the tests and conditions for the issuance of Bonds set forth in the Resolution; (c) if any Outstanding Bonds constitute Variable Rate Indebtedness, the interest rate on such Bonds shall be assumed to be 110% of the greater of (1) the daily average interest rate on such Bonds during the 12 months ending with the month preceding the date of calculation, or such shorter period that such Bonds shall have been Outstanding, or (2) the rate of interest on such Bonds on the date of calculation; (d) if any Bonds proposed to be issued would constitute Variable Rate Indebtedness, then such Bonds shall be assumed to bear interest at the rate quoted in The Bond Buyer 25 Revenue Bond Index as published in The Bond Buyer, for the last week of the month preceding the date of sale of such Bonds, or if that index is no longer published, a similar index selected by the City that is generally accepted in the municipal bond industry, or if the City fails to select a replacement index, an interest rate equal to 80% of the yield for outstanding United States Treasury Bonds having an equivalent maturity as the Bonds proposed to be issued, or if there are no such Treasury Bonds having equivalent maturities, 80% of the lowest prevailing prime rate of any of the five largest commercial banks in the United States of America ranked by assets; and (e) if moneys, Govemment Obligations or Government Certificates have been irrevocably deposited with a bank or trust company acting as escrow agent to be used to pay principal and/or interest on specified Bonds, then the principal and/or interest to be paid from such moneys or obligations or from the earnings thereon shall be disregarded and not included in the calculation of Maximum Annual Debt Service. Notwithstanding anything in the Resolution to the contrary, for purposes of the definition of Maximum Annual Debt Service, Bonds shall not include Bond Anticipation Notes or revenue anticipation notes issued in anticipation of revenues of the System. "Maximum Annual Prior Parity Bond Debt Service" shall mean the maximum amount required to be deposited in the Prior Parity Bond Account in the Revenue Bond Fund on account of principal of (whether at maturity or by mandatory sinking fund redemption) and interest on Prior Parity Bonds in the then current or any future Fiscal Year. For purposes of calculating Maximum Annual Prior Parity Bond Debt Service, the assumptions set forth in sections (a) through (e) of the definition of Maximum Annual Debt Service are to be used to calculate the principal and interest coming due in any Fiscal Year. E-3 "Net Proceeds" shall mean the gross proceeds from any insurance recovery or recovery in any condemnation proceeding remaining after payment of attorneys' fees, fees and expenses of the Registrar and all other expenses incurred in collection of such gross proceeds. "Operating Expenses" shall mean all current expenses directly or indirectly attributable to the ownership or operation of the System, including, without intending to limit or restrict any proper definition of such expenses under any applicable laws or generally accepted accounting principles, reasonable and necessary usual expenses of administration, operation, maintenance and repair, costs for billing and collecting the rates, fees and other charges for the use of or the services furnished by the System, insurance and surety bond premiums, legal, engineering, auditing and financial advisory expenses, expenses and compensation of the Registrar and the Fiscal Agent, Operating Components of Cost of Contracted Services, and deposits into a self insurance program as described in the Resolution. Operating Expenses shall not include any allowance for depreciation, Debt Service Components or Remaining Components of Cost of Contracted Services, deposits or transfers to the Revenue Bond Fund, the Parity Double Barrel Bond Fund, the Parity Debt Service Component Fund, the Debt Service Reserve Fund, the Subordinate Debt Fund, the Renewal and Replacement Account, or the Capital Improvement Account, or expenditures for capital improvements to and extensions of the System. Notwithstanding the foregoing, Operating Expenses shall include all payments of Demand Charges, Supplemental Demand Charges, Commodity Charges, Fixed Capacity Charges and Termination Payments, if any, to be paid from System Revenues, and all charges under the Water Sales Contract. "Opinion of Counsel" shall mean an opinion of any attorney or firm of attomeys acceptable to the Fiscal Agent, who may be counsel for the City but shall not be a full time employee of either the City or the Fiscal Agent. "Parity Obligations" shall mean Prior Parity Bonds, Bonds, Parity Double Barrel Bonds and Parity Debt Service Components. "Prior Padty Bonds" shall mean the City's (a) $3,000,000 Revenue Bonds, 1977 (P.A. Corp.), (b) $5,100,000 Water and Sewer Revenue Notes, 1977 (P.A. Corp.), (c) $2,000,000 Drought Relief Revenue Bond, 1978, (d) $2,200,000 Water and Sewer Revenue Notes, 1982 (County Utilities), (e) $1,800,000 Water and Sewer Revenue Notes, 1982 (Kempsville Utilities), and (f) $13,000,000 Water and Sewer Revenue Bond, Series of 1989. "Prior Subordinate Bonds" shall mean the City's (a) $20,000,000 General Obligation Water and Sewer Bonds, Series of 1977A; (b) $19,900,000 General Obligation Water and Sewer Bonds, Sedes of 1977B; (c) $16,000,000 General Obligation Water and Sewer Bonds, Series of 1981; (d) $7,500,000 General Obligation Water and Sewer Bonds, Series of 1982; (e) $10,180,000 General Obligation Water and Sewer Bonds, Series of 1984; (f) $6,240,000 General Obligation Water and Sewer Bonds, Series of 1985; (g) $6,080,000 General Obligation Water and Sewer Bonds, Series of 1986; and (h) $8,235,000 General Obligation Water and Sewer Refunding Bonds, Series of 1986. "Project" shall mean (a) water or sanitary sewer facilities which are to become part of the System or (b) any water or sewage treatment capacity or service (which service is required to be capitalized or which the City propedy elects to capitalize) which is to be acquired by the City. "Qualified Independent Consultant" shall mean an independent professional consultant having the skill and experience necessary to provide the particular certificate, report or approval required by the provision of the Resolution or any Supplemental Resolution in which such requirement appears, including without limitation, an Independent Consulting Engineer and an independent certified public accountant. "Series" or "Series of Bonds" shall mean a separate series of Bonds issued under the Resolution pursuant to a Supplemental Resolution. E-4 "Supplemental Resolution" shall mean any Supplemental Resolution adopted as described in the Section herein "Supplemental Resolutions". "Tender Indebtedness" shall mean any indebtedness a feature of which is an option or obligation on the part of the holders of such indebtedness to tender all or a portion of such indebtedness to a fiduciary for mandatory purchase or redemption prior to the stated maturity date of such indebtedness, which may include Variable Rate Indebtedness with such a feature. "Term Bonds" shall mean any Bonds stated to mature on a specified date and required to be redeemed in part prior to maturity according to a sinking fund schedule. "Utility Transfers" shall mean an annual transfer from the Residual Account to the City's general fund, as may be approved by the City Council, in an amount not to exceed 2% of the increase of retained earnings of the System for the immediately preceding Fiscal Year over the next previous Fiscal Year, as shown on the City's audited financial statements. Utility Transfers are to compensate the City's general fund for loss of System Revenues because the System is owned by the City and is not a private entity. '~/ariable Rate Indebtedness" shall mean any indebtedness the interest rate on which is not established at the time of incurrence at a fixed or constant rate. Provisions for the Series 2000 Bonds. The Resolution, as supplemented by the Sixth Supplemental Resolution, provides for the issuance of the Series 2000 Bonds, the redemption of the Series 2000 Bonds and all other terms pertaining to the Series 2000 Bonds, as described in "SECTION TWO: THE SERIES 2000 BONDS, Description of the Series 2000 Bonds" in this Official Statement. Application of Proceeds of Series 2000 Bonds. The proceeds of the Series 2000 Bonds shall be applied by the Treasurer as follows: (a) The amount received as accrued interest on the Series 2000 Bonds from their date to the date of their delivery shall be deposited in the Interest Account in the Revenue Bond Fund. (b) The amount of Series 2000 Bond proceeds necessary, together with amounts on deposit in the Debt Service Reserve Fund, to equal the Debt Service Reserve Requirement after the issuance of the Series 2000 Bonds shall be paid to the Fiscal Agent and deposited in the Debt Service Reserve Fund. (c) The balance of the proceeds shall be paid to the Fiscal Agent and deposited in the General Account in the Construction Fund and used to pay the Cost of the Project. Payment of Bonds: Limited Obli_oations. The City shall promptly pay or cause to be paid when due the principal of (whether at maturity, call for redemption or otherwise) and premium, if any, and interest on the Bonds at the places, on the dates and in the manner provided in the Resolution and in the Bonds. Issuance of Additional Series of Bonds. Bonds may be issued (a) to pay the Cost of a Project, (b) to pay the costs of planning or investigating the feasibility of a Project, (c)to refund any bonds (which for purposes of this Section shall include notes or other obligations) secured by or payable from Pledged Revenues, including any Bonds, or (d) for a combination of such purposes. If such Bonds are issued to pay the Cost of a Project, the following: (a) A written statement of the Consulting Engineer, which if the original principal amount of any Series of Bonds exceeds $10,000,000 has been reviewed and approved by an Independent Consulting Engineer, setting forth the Consulting Engineer's (1) estimate of the Cost of such Project (including all financing and related costs) and the date on which such Project will be completed, and (2) opinion that the E-5 proceeds of such Bonds, together with any other moneys available for such purpose, will be sufficient to pay the Cost of such Project; (b) Evidence that upon issuance of such Bonds the Debt Service Reserve Fund will contain the Debt Service Reserve Requirement; and (c) A certificate of a Qualified Independent Consultant stating that based on the City's financial records for the last 24 months (the "Test Period") prior to the issuance of such Bonds the City is able to meet the following two independent requirements for a consecutive 12-month period during such Test Pedod: (1) Pledged Revenues were sufficient to equal the sum of (A) Operating Expenses for such 12-month period, (B) 115% of the sum of Maximum Annual Debt Service and Maximum Annual Prior Parity Bond Debt Service, and (C) 100% of Maximum Annual Additional Parity Debt Service immediately after the issuance of such Bonds; provided, however: (i) if the City has increased its rates, fees and other charges and such rates, fees and other charges went into effect after the beginning of the Test Period or are scheduled to go into effect within two years after the issuance of such Bonds, the Qualified Independent Consultant may assume that such rates, fees and other charges were in effect for the Test Period; (ii) the Qualified Independent Consultant may assume that the customer base at the end of the Test Period was the customer base for the entire Test Period; and (iii) the Operating Expenses resulting from and System Revenues to be collected from any acquisition of facilities that have become or will become a part of the System shall be taken into account. (2) System Revenues were sufficient to meet the requirement set forth in paragraph (b) of the subsection "Revenue Covenant" in Section Two: the Series 2000 Bonds - Security for and Sources of Payment of the Series 2000 Bonds" in this Official Statement for such 12-month period. If such Bonds are issued to refund any bonds, the City shall file with the City Clerk the following: (1) Evidence that the City has made provision as required by the Resolution for the payment or redemption of all bonds to be refunded; (2) A written determination by the bank or trust company acting as escrow agent for the bonds to be refunded, which may be given in reliance on a certificate of an independent verification agent or an independent public accountant, that the proceeds (excluding accrued interest) of such Bonds, together with any other moneys deposited with a bank or trust company acting as escrow agent for such purpose and the investment income to be earned on moneys held for the payment or redemption of the bonds to be refunded, will be sufficient to pay either (A) the principal of and the premium, if any, on the bonds to be refunded and the interest which will accrue on such bonds to the respective redemption or maturity dates, or (B) the principal and interest on the refunding Bonds to a date certain, at which time such proceeds, moneys and earnings will be sufficient to pay the principal of and the premium, if any, on the bonds to be refunded and the interest which will accrue on such bonds to the respective redemption or matudty dates; and (3) Either (A) a wdtten determination by the bank or trust company acting as escrow agent or a Qualified Independent Consultant that after the issuance of such Bonds and the provision for payment or redemption of all bonds to be refunded, the annual debt service requirements for each Fiscal Year in which there will be Outstanding Bonds of any Series not to be refunded will be not more than what the annual debt service requirements for such Fiscal Year would have been on all Bonds Outstanding immediately prior to E-6 the issuance of such Bonds, including the bonds to be refunded, and that the final maturity of any Series of Bonds being refunded has not been extended, or (B) the City satisfies the tests as described in (c) above. Construction Fund. The Master Resolution makes provision for the establishment of the Construction Fund, in which there is established a General Account and an Equity Account. Bond proceeds shall be deposited in the General Account, and all moneys derived from any other source for improvements to the System, including without limitation, capital contributions by the City, shall be deposited in the Equity Account. If so directed in a Supplemental Resolution, there shall be maintained within the Construction Fund special accounts as may be provided for in such Supplemental Resolution. Deposits shall be made to the credit of the Construction Fund and any special accounts as provided in such Supplemental Resolution. All earnings on moneys in each Account and subaccount shall be credited to such Accounts and subaccount. The City shall hold moneys in the Construction Fund shall be held by the City in trust to be used only to pay the Cost of a Project. Notwithstanding anything in the Resolution to the contrary, the Equity Account is not pledged to the payment of Bonds. Revenue Covenant. The Resolution imposes on the City the Revenue Covenant as described in "SECTION TWO: THE 2000 BONDS - Security for and Sources of Payment of the Series 2000 Bonds - Rate Covenant." Funds and Accounts. The Master Resolution establishes the following funds and accounts: (a) City of Virginia Beach Water and Sewer System Revenue Fund, in which there are established a Revenue Account, a Renewal and Replacement Account, a Capital Improvement Account and a Residual Account, to be held by the City; (b) City of Virginia Beach Water and Sewer System Revenue Bond Fund, in which there are established a Prior Parity Bond Account, an Interest Account, a Principal Account, a 1994 RLF Debt Service Account, a 1997 RLF Debt Service Account and a 1998 RLF Debt Service Account, to be held by the Fiscal Agent; (c) City of Virginia Beach Water and Sewer System Parity Double Barrel Bond Fund, in which there are established an Interest Account and a Principal Account, to be held by the Fiscal Agent; (d) City of Virginia Beach Water and Sewer System Padty Debt Service Component Fund, to be held by the Fiscal Agent; (e) City of Virginia Beach Water and Sewer System Debt Service Reserve Fund, to be held by the Fiscal Agent; and City of Virginia Beach Water and Sewer System Subordinate Debt Fund, to be held by the City. All Pledged Revenues are deposited weekly into the Revenue Account in the Revenue Fund. Operating Expenses are paid out of the Revenue Account. After retaining an amount equal to two months' operating expenses, the City will make monthly transfers from the Revenue Account on the 25th day of each month as follows: Revenue Bond Fund. (a) Prior P~rity Bond Account. One-sixth of the amount of interest coming due on the next succeeding six months and one-twelfth of the principal coming due in the next succeeding twelve months on the Prior Parity Bonds. E-7 (b) Bonds. Interest Account. One-sixth of the amount of interest due in the next six months on all the (c) all Bonds. Principal Account. One-twelfth of the amount of principal due in the next twelve months on (d) 1994 RLF Debt Service Account. One-sixth of the finance payment due in the next six months as required by Section 6.1 of the Financing Agreement dated as of November 1, 1994, between the City and the Virginia Water Facilities Revolving Fund. (e) 1997 RLF Debt Service Account. One-sixth of the finance payment due in the next six months as required by Section 6.1 of the Financing Agreement dated as of January 1, 1997, between the City and the Virginia Water Facilities Revolving Fund. months and the (f) 1998 RLF Debt Service Account. One-sixth of the finance payment due in the next six as required by Section 6.1 of the Financing Agreement dated as of August 1, 1998, between the City Virginia Water Facilities Revolving Fund. Parity Double Barrel Bond Fund. (a) Interest Account. One-sixth of the interest due in the next six months on all Padty Double Barrel Bonds. (b) Principal Account. One-twelfth of the principal due in the next twelve months on all Parity Double Barrel Bonds. Parity Debt Service Component Fund. The amount of Padty Debt Service Component coming due in the next succeeding month. Debt Service Reserve Fund. The amount necessary to increase the amount on deposit in the Debt Service Reserve Fund to the Debt Service Reserve Requirement. Subordinate Debt Fund. The amount of principal and interest on subordinate debt coming due in the next succeeding month. If the subordinate debt is paid on a basis other than a monthly basis, the City may make monthly deposits. Renewal and Replacement Account within the Revenue Fund. One-twelfth of $2,000,000 or such larger amount as may be recommended by the Consulting Engineer and approved by the City Council. C~pital Improvement Account within the Revenue Fund. On the 25th day of the first full month after the approval by the City Council of the City's capital improvement program, the annual amount budgeted for deposit into the Capital Improvement Account (or such lesser amount if the entire amount is not available in the Revenue Account, in which event the balance shall be transferred from the Residual Account). Residual Account within the Revenue Fund. On or after the 25th day of the last month of the Fiscal Year but prior to the end of the fiscal year, to the Residual Account any amounts remaining in the Revenue Account. Amounts are used for any lawful purpose of the System. Pledge of Pledoed Revenues and Certain Funds and Accounts. Pledged Revenues and moneys in the Revenue Account are hereby pledged equally and ratably to the payment of principal of and interest on all Parity Obligations, subject only to the right of the City to make application thereof to purposes as provided in the Resolution. Moneys in the General Account within the Construction Fund, the Revenue Bond Fund (except for the Prior Parity Bond Account) and the Debt Service Reserve Fund shall be trust funds and are hereby pledged equally and ratably to the payment of the principal of and interest on all Bonds, subject only E-8 to the right of the City to make application thereof, or to direct the Fiscal Agent to make application thereof, to other purposes as provided in the Resolution. The lien and trust hereby created are for the benefit of the Bondholders and for their additional security until all the Bonds have been paid. Investment of Moneys. Any moneys held in the funds and accounts shall be separately invested and reinvested by or at the direction of the City Treasurer, after consultation with the Director of Finance, in Investment Obligations, subject to the limitations stated herein. Investment Obligations shall mean the following, so long as they are authorized for investment of public funds by Section 2.1-328 et seq. of the Virginia Code or other provisions of law applicable to such investments: (a) Govemment Obligations; (b) Government Certificates; (c) Defeased Obligations; (d) bonds, notes and other evidences of indebtedness of the Commonwealth and securities unconditionally guaranteed as to the timely payment of principal and interest by the Commonwealth, so long as such obligations are rated by one or more of the Rating Agencies with ratings equal to or higher than the ratings on the Bonds; (e) commercial paper with a maturity of 270 days or less, so long as ratings not less than ratings on bonds which complies with the requirements of Section 2.1-328.1 of the Virginia Code, so long as such commercial paper is rated by the Rating Agencies with ratings equal to or higher than the ratings on the Bonds; (f) bankers acceptances which comply with the requirements of Section 2.1-328.3 of the Virginia Code; (g) savings accounts, time deposits, certificates of deposit and other interest bearing accounts of any (1) national bank located within the Commonwealth or (2) state-chartered bank, provided that such funds are secured in the manner required by the Virginia Security for Public Deposits Act or any successor provision of law and that no deposits made under this Subsection shall be made for a period in excess of five years; and (h) savings accounts and certificates of deposit of (1) savings institutions which are under supervision of the Commonwealth and (2) Federal institutions located within the Commonwealth organized under the laws of the United States of America and under Federal supervision, but only to the extent that such accounts and certificates are fully insured by the Federal Deposit Insurance Corporation or any other Federal insurance agency, unless such deposits in excess of the amount insured shall be fully collateralized (A) by eligible collateral as defined in Section 2.1-360(e) of the Virginia Code, (B) by Government National Mortgage Association Pass-through Certificates, (C) by Federal National Mortgage Association Guaranteed Pass-through Certificates, (D) by Federal Home Loan Mortgage Corporation Participation Certificates, or (E) as provided by the Virginia Security for Public Deposits Act or any successor provision of law, provided that no deposits made under this Subsection shall be made for a period in excess of five years. (i) units representing beneficial interests in investment pools created pursuant to the Government Non-Arbitrage Investment Act. Any moneys held in the Revenue Bond Fund and the Debt Service Reserve Fund shall be separately invested and reinvested by the City Treasurer in investments described in Subsections (a), (b), (d), (g) and (h) of this Section, so long as they are authorized for investment of public sinking funds by Section 2.1-327 of the Virginia Code or other provisions of law applicable to such investments. E-9 Any investments described in Subsections (a) and (b) of this Section may be pumhased by the City pursuant to an overnight, term or open repumhase agreement with any (1) bank or trust company, including an affiliate of the Fiscal Agent, within or without the Commonwealth having a combined capital, surplus and undivided profits of not less than $50,000,000, (2)government bond dealer reporting to, trading with and recognized as a primary dealer by the Federal Reserve Bank of New York and which is a member of the Security Investors Protection Corporation or with a dealer or parent holding company that is rated in one of the top three rating categories by one or more of the Rating Agencies, provided that the obligation of any bank or government bond dealer to repurchase shall not exceed the lesser of five years or the time limitations for investments set forth below. Such repurchase agreement shall be considered a purchase of such securities even if title to and/or possession of such securities is not transferred to the City, Fiscal Agent, bank or government dealer, as applicable, so long as (A) the repurchase obligation is collateralized by the securities themselves, (B) such securities have on each day the repurchase agreement is in effect a fair market value equal to at least 102% of the amount of the repurchase obligation, including principal and interest, (C) such securities are held by a third party as agent for the benefit of the City, Fiscal Agent, bank or government dealer, as applicable, as fiduciary for the holders of the Bonds and are segregated from securities owned generally by such third party, and (D) a perfected first security interest in such securities is created for the benefit of the holders of the Bonds under the Uniform Commercial Code of Virginia or book entry procedures prescribed at 31 C.F.R. 306.1 et seq. or 31 C.F.R. 350.0 et seq. In the event the fair market value of such securities falls below the level required by (B) above and is not replenished within 48 hours, the City shall sell and reduce such investments to cash. Investments in a money market or other fund, investments of which fund are exclusively in obligations or securities described in Subsections (a), (b) and (d) of this Section, shall be considered investments in obligations described in Subsections (a), (b) and (d) of this Section. Moneys held in the following Funds and Accounts shall be invested in obligations described in this Section of the following maturities: (a) Construction Fund - not later than the dates on which such moneys will be needed to pay Costs of a Project; (b) Revenue Account within the Revenue Fund - not later than the last dates on which such moneys will be needed to be transferred to any other Fund or Account under the Resolution (or if investment obligations are transferred, not later than maturities for investment obligations for the applicable Fund or Account); (c) Revenue Bond Fund, Parity Double Barrel Bond Fund and Subordinate Debt Fund - not later than the dates on which such moneys will be needed to pay principal of or interest on Prior Parity Bonds, Bonds, Padty Double Barrel Bonds and Subordinate Debt, respectively; (d) Padty Debt Service Component Fund - not later than the dates on which such moneys will be needed to pay Parity Debt Service Components; (e) Debt Service Reserve Fund - not later than the eadier of five years from the date of acquisition of the investment or the final maturity of the Series of Bonds which provided such proceeds; and (f) Renewal and Replacement Account and Capital Improvement Account within the Revenue Fund - not later than the dates needed to pay costs from such Accounts; and (g) Residual Account within the Revenue Fund - not later than the earlier of five years from the date of acquisition of the investment or the final maturity of the Bonds. E-10 For purposes of this Section, investments shall be considered as maturing on the date on which they are redeemable without penalty at the option of the holder or the date on which the City may require their repurchase pursuant to a repurchase agreement. Whenever a payment or transfer of moneys between two or more funds or accounts is permitted or required, such payment or transfer may be made in whole or in part by transfer of one or more Investment Obligations at a value determined in accordance with the provisions in the Resolution, provided that the investment obligations transferred are permitted investments for the fund or account receiving such Investment Obligations. Operation and Maintenance. The City shall establish and enforce reasonable rules and regulations governing the use of and the services furnished by the System, shall maintain and operate the System in an efficient and economical manner, shall maintain the same in good repair and sound operating condition, and shall make all necessary repairs, replacements and renewals. All compensation, salaries, fees and wages paid by the City in connection with the operation and maintenance of the System shall be reasonable. The City shall observe and perform all of the terms and conditions contained in the Public Finance Act and comply with all valid acts, rules, regulations, orders and directions of any legislative, executive, administrative or judicial body applicable to the System or the City. Sale ~)r Encumbrance of System. Neither the System nor any integral part thereof shall be leased, sold or otherwise disposed of without an Independent Consulting Engineer's certification that such disposition will not have a negative impact on the overall viability of the System unless the proceeds of such disposition, together with any other available funds, are sufficient to pay the principal of and premium, if any, and interest on all Bonds then Outstanding and the proceeds are used for such purpose. The City shall not create or suffer to be created any lien or charge upon the System or any part thereof or any lien or charge upon Pledged Revenues and other funds pledged herein ranking equally with or prior to the lien and charge of the Bonds, except as provided in the Resolution. Notwithstanding anything in the Resolution to the contrary, the City may acquire items of personal property constituting part of the System under lease purchase agreements or similar financing arrangements entered into in the ordinary course of business which may be subject to purchase money security interests or other liens in an aggregate amount not to exceed $1,000,000. Insurance. The City shall continuously maintain insurance with recognized responsible commercial insurance companies against such risks and in such amounts as are customary for public bodies owning and operating similar systems, including without limitation (a) fire insurance and extended coverage against loss or damage to the System, (b) public liability insurance against liability for bodily injury, including death resulting therefrom, and for damage to property, including loss of use thereof, arising out of the ownership or operation of the System, and (c) workers' compensation insurance with respect to the System. In lieu of insurance written by commercial insurance companies, the City may maintain a program of self insurance or participate in group risk financing programs, including without limitation, sponsored insurance programs, risk pools, risk retention groups, purchasing groups and captive insurance companies, and in state or Federal insurance programs; provided, however, that the City shall obtain and maintain on file a favorable written opinion of a Qualified Independent Consultant that such alternative is reasonably acceptable under all the circumstances. Damage. Destruction. Condemnation and Loss of Title. If all or any part of the System is destroyed or damaged by fire or other casualty, condemned or lost by failure of title, the City shall restore promptly the property damaged or destroyed to substantially the same condition as before such damage, destruction, condemnation or loss of title with such alterations and additions as the City may determine and which will not impair the capacity or character of the System for the purpose for which it is then being used or is intended to be used; provided, however, that the City may prepay in whole all Bonds then Outstanding with the Net Proceeds and any other funds that may be available for such purpose and provided further that such prepayment is in accordance with the terms of the Resolution and pursuant to the appropriate optional E-11 redemption provisions for each Series of Bonds then Outstanding. The City shall apply so much as may be necessary of the Net Proceeds received on account of any such damage, destruction, condemnation or loss of title to payment of the cost of such restoration, either on completion or as the work progresses. If such Net Proceeds are not sufficient to pay in full the cost of such restoration, the City shall pay so much of the cost as may be in excess of such Net Proceeds from any legally available funds. Any balance of such Net Proceeds remaining after payment of the cost of such restoration shall be deposited in the Revenue Fund. Records and Accounts: Inspections and Reports. The City shall keep proper books of records and accounts, separate from any of its other records and accounts, showing complete and correct entries of all transactions relating to the System, and any Bondholder shall have the right at all reasonable times to inspect the System and all records, accounts and data relating thereto. The City shall also cause a certified audit of its records and accounts to be made in accordance with generally accepted accounting principles by an independent certified public accountant or the Auditor of Public Accounts of the Commonwealth at the end of each Fiscal Year which shall reflect in reasonable detail the financial condition and record of operation of the System. The City shall also cause an Independent Consulting Engineer at least once every five years to inspect the System and make a written report thereof which shall include such Independent Consulting Engineer's findings and recommendations as to the maintenance of the System and the construction of additions, extensions and improvements to the System and capital replacements thereof. Such report shall be completed in sufficient time so that the City may take into account any recommendations thereof in preparing its next Annual Operating Budget. Covenants with Credit Banks. Insurers. etc. The City may make such covenants and agreements in a Supplemental Resolution as it may determine to be appropriate with any insurer, credit bank or other financial institution that shall agree to insure or to provide credit or liquidity support to enhance the security or the value of any Bonds. Such covenants and agreements may be set forth in the applicable Supplemental Resolution and shall be binding on the City and all the Bondholders the same as if such covenants were set forth in full in the Resolution. Free Service, Competing Service. Billing and Enforcement of Charges. The City shall not permit connections to or use of the System or provide any services of the System without making a charge therefor in accordance with the City's schedule of rates, fees and charges for the System other than those connections, use or services already in existence; provided, however, the City may accept proffers and other forms of payment in lieu of cash payments that the City deems are in its best interest to accept. Service Agreements. The City may enter into service agreements for the benefit of the System, provided that such agreements shall specify the items payable as the Debt Service Component of the Cost of Contracted Services and provided, further, that the City shall not enter into such service agreements that would create Parity Debt Service Components unless a certificate of a Qualified Independent Consultant stating that based on the City's financial records for the last 24 months (the 'q'est Period") prior to the issuance of such Bonds the City is able to meet the two independent requirements for a consecutive 12- month period during such Test Period as described previously and in the Resolution. Defeasance of Bonds. If (a) all Bonds shall have become due and payable in accordance with their terms or otherwise as provided in the Resolution or have been duly called for redemption or irrevocable instructions to call the Bonds or to pay them at maturity have been given by the City to the Registrar and (b) a bank or trust company acting as escrow agent holds cash, noncallable Government Obligations or, if permitted by the laws of the Commonwealth, noncallable Government Certificates or noncallable Defeased Obligations, the principal of and the interest on which at maturity will be sufficient (1) to redeem in accordance with the relevant sections of the Resolution and in any applicable Supplemental Resolution all Bonds that have been called for redemption, or for which irrevocable instructions for call for redemption have been given, on the date set for such redemption, (2) to pay at maturity all Bonds not irrevocably called for redemption, (3) to pay interest accruing on all Bonds prior to their redemption or payment at maturity, (4) to E-12 make all required arbitrage rebate payments to the United States of America, and (5) to pay to the escrow agent its reasonable fees and expenses and any other fees and expenses for which the City is responsible under the Resolution, then the covenants, liens and pledges and entered into, created or imposed pursuant hereto shall be fully discharged. Bonds for the payment or redemption of which cash, noncallable Government Obligations or, if permitted by the laws of the Commonwealth, noncallable Government Certificates or noncaliable Defeased Obligations, the principal of and premium, if any, and interest on which will be sufficient therefor shall have been deposited with the escrow agent (whether upon or prior to the date of their maturity or their redemption date) shall be deemed to be paid, shall no longer be entitled to the benefits provided by the Resolution and shall be deemed to be no longer Outstanding; provided, however, that if such Bonds are to be redeemed prior to the maturity thereof, irrevocable notice of such redemption shall have been duly given or irrevocable arrangements satisfactory to the Registrar shall have been made for the giving thereof. ~,~e~_g.L[~J~. Each of the following events shall be an "Event of Default" upon the conditions and subject to the limitations provided in the Master Resolution: (a) default in the due and punctual payment of the principal of or premium, if any, on any Bond (whether at maturity, call for redemption or otherwise); (b) default in the due and punctual payment of the interest on any Bond; (c) failure of the City to observe and perform any of its other covenants, conditions or agreements under the Resolution or in the Bonds for a period of 60 days after written notice from the Fiscal Agent or holders of not less than 25% in aggregate principal amount of outstanding Bonds, specifying such failure and requesting that it be remedied, or in the case of any such default that cannot with due diligence be cured within such 60 day period, failure of the City to proceed promptly to cure the same and thereafter prosecute the curing of such default with due diligence; (d) destruction or damage to any substantial part of the System to the extent of impairing its efficient operation or adversely affecting Pledged Revenues to a substantial degree and failure for any reason promptly to repair, replace or reconstruct the same (whether such failure promptly to repair, replace or reconstruct the same be due to the impracticability of such repair, replacement or reconstruction, the lack of moneys therefor or for any other reason); (e) (1) commencement by the City of a voluntary case under the Federal bankruptcy laws, as now or hereafter constituted, or any other applicable Federal or state bankruptcy, insolvency or other similar law, (2) consent by the City to the appointment of a receiver, liquidator, assignee, trustee, custodian, sequestrator or other similar official for the City, the System or any substantial part of the City's property, or to the taking possession by any such official of the System or any substantial part of the City's property, (3) making by the City of any assignment for the benefit of creditors, or (4) taking of corporate action by the City in furtherance of any of the foregoing; (f) the entry of any (1) decree or order for relief by a court having jurisdiction over the City or its property in an involuntary case under the Federal bankruptcy laws, as now or hereafter constituted, or any other applicable Federal or state bankruptcy, insolvency or other law, (2) appointment of a receiver, liquidator, assignee, trustee, custodian, sequestrator or similar official for the City, the System or any substantial part of the City's property, or (3) order for the termination or liquidation of the City or its affairs; or (g) failure of the City within 60 days after the commencement of any proceedings against it under the Federal bankruptcy laws or any other applicable Federal or state bankruptcy, insolvency or similar law, to have such proceedings dismissed or stayed. Certain of the City's obligations other than the obligation to make all payments on the Bonds may be suspended if by reason of force ma_ieure, as defined in the Master Resolution, the City is unable to carry out such obligations. If an Event of Default shall have occurred and be continuing, the holders of not less than 25% in aggregate principal amount of outstanding Bonds may call a meeting of the Bondholders for the purpose of appointing a trustee (if a trustee has not been appointed previously for all holders of outstanding Bonds pursuant to a Supplemental Resolution adopted by the City Council in accordance with the provisions of the Resolution). Upon such appointment, the trustee shall be the trustee for the holders of all outstanding Bonds and shall be empowered to exercise in the name of the Bondholders all the rights and powers conferred in the Master Resolution on Bondholders, subject to the limitations provided in the Master Resolution. E-13 S~p.olemental Resolutions. The City may, without the consent of, or notice to, any of the Bondholders, adopt Supplemental Resolutions as shall not be inconsistent with the intent of the terms and provisions hereof for any one or more of the following purposes: (a) to cure any ambiguity, formal defect or omission in the Resolution; (b) to grant to or confer upon the Bondholders any additional rights, remedies, powers or authority that may lawfully be granted to or conferred on the Bondholders; (c) to add to the covenants and agreements of the City in the Resolution other covenants and agreements to be observed by the City; (d) to modify, amend or supplement the Resolution in such manner as required to permit the City to comply with the provisions of the Code relating to the rebate to the United States of America of eamings derived from the investment of the proceeds of Bonds, provided that such modification, amendment or supplement does not materially adversely affect the holders of all Outstanding Bonds; (e) to modify, amend or supplement the Resolution in such manner as may be required by a Rating Agency to maintain its rating on the Bonds provided that such modification, amendment or supplement does not materially adversely affect the holders of all Outstanding Bonds; (f) to modify, amend or supplement the Resolution to implement any covenants or agreements contemplated by the Section herein "Covenants with Credit Banks, Insurers, etc."; (g) to authorize the issuance of and to secure one or more Series of Bonds pursuant to Article III of the Resolution; and (h) to provide for a bank or trust company having an office in the Commonwealth to act as trustee for all the Outstanding Bonds, including without limitation provisions for (1) qualifications, (2) duties, (3) resignation, and (4) replacements. In addition, the holders of not less than a majodty in aggregate principal amount of outstanding Bonds shall have the right from time to time, notwithstanding anything in the Master Resolution to the contrary, to consent to the adoption by the City of such other resolution or resolutions supplemental hereto as shall be deemed necessary or desirable by the City for the purpose of modifying, altering, amending, adding to or rescinding, in any particular, any of the terms or provisions contained in the Master Resolution and any Supplemental Resolution; provided, however, that nothing in the Resolution shall permit, or be construed as permitting, (a) an extension of the matudty of the principal of or the interest on any Bond, (b) a privilege or priority of any Bond or Bonds over any other Bond or Bonds, (c) a reduction in the aggregate principal amount of Bonds required for consent to such Supplemental Resolution, (d) a reduction in the principal amount of or premium, if any, on any Bond or the rate of interest thereon, or (e) an extension of time or a reduction in amount of any payment required by any sinking fund that may be applicable to any Bond, without the consent of the holders of all of the outstanding Bonds. E-14 APPENDIX F FORM OF BOND COUNSEL OPINION APPENDIX F Set forth below is the proposed form of opinion of bond counsel. It is preliminary and subject to change prior to delivery of the Series 2000 Bonds. Mayor and Council City of Virginia Beach Virginia Beach, Virginia City of Virginia Beach, Virginia $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 Ladies and Gentlemen: We have examined the applicable law and certified copies of proceedings and documents relating to the issuance and sale by the City of Virginia Beach, Virginia (the "City"), of its $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 (the "Bonds"). The Bonds are being issued to finance the cost of improvements and extensions to its water and sanitary sewer system (the "System"). Reference is made to the form of the Bonds for information concerning their details, including payment and redemption provisions, and the proceedings pursuant to which they are issued, including a Master Resolution adopted by the City Council of the City on February 11, 1992 (the "Master Resolution"), as supplemented by a Sixth Supplemental Resolution adopted on July 5, 2000 (the "Sixth Supplemental Resolution," and collectively, the "Resolution"). Without undertaking to verify the same by independent investigation, we have relied on certifications by representatives of the City as to certain facts relevant to both our opinion and requirements of the Intemal Revenue Code of 1986, as amended (the "Code"). The City has covenanted to comply with the provisions of the Code regarding, among other matters, the use, expenditure and investment of the proceeds of the Bonds and the timely payment to the United States of any arbitrage rebate amounts with respect to the Bonds, all as set forth in the proceedings and documents relating to the issuance of the Bonds (the "Covenants"). Based on the foregoing, we are of the opinion that: (1) The Bonds have been duly authorized and issued in accordance with the Constitution and statutes of the Commonwealth of Virginia and constitute valid and binding limited obligations of the City payable solely from Pledged Revenues (as defined in the Resolution) and other moneys pledged as described in the Resolution to secure payment thereof. The Bonds are secured on a parity with the outstanding revenue bonds issued in connection with the System as described in the Resolution and any additional bonds and other obligations (collectively, "Parity Debt") that may be issued or incurred as provided in the Resolution. The Bonds, the premium, if any, and the interest thereon do not constitute a pledge of the faith and credit of the Commonwealth of Virginia or any political subdivision thereof, including the City. (2) The City is required to fix, charge and collect such rates, fees and other charges for the use of and for the services fumished by the System so that such rates, fees and other charges will be sufficient in each fiscal year to pay the cost of operation and maintenance of the System and the principal of and premium, if any, and interest on the Bonds and Parity Debt, and to provide certain reserves therefor, all as provided in the Resolution. F-1 (3) The Resolution has been duly adopted, is in full force and effect, and is valid and enforceable against the City in accordance with its terms, and the Sixth Supplemental Resolution complies in all respects with the requirements of the Master Resolution. The Resolution pledges Pledged Revenues as security for payment of the principal of and premium, if any, and interest on the Bonds and Parity Debt. (4) The rights of the holders of the Bonds and the enforceability of such rights, including enforcement of the obligations of the City under the Resolution, may be limited or otherwise affected by (a) bankruptcy, insolvency, reorganization, moratorium and other laws affecting the rights of creditors generally and (b) principles of equity, whether considered at law or in equity. (5) Under existing law, interest, including accrued original issue discount ("OLD"), on the Bonds (a) is not included in gross income for Federal income tax purposes and (b) is not an item of tax preference for purposes of the Federal alternative minimum income tax imposed on individuals and corporations; however, with respect to corporations (as defined for Federal income tax purposes) subject to the alternative minimum income tax, such interest, including accrued OlD, is taken into account in determining adjusted current earnings for purposes of computing such tax. Failure by the City to comply with the Covenants could cause interest, including accrued OlD, on the Bonds to be included in gross income for Federal income tax purposes retroactively to their date of issue. In the case of Bonds maturing in the years through (the "OlD Bonds"), the difference between (i) the stated principal amount of each maturity of OlD Bonds and (ii) the initial offering price to the public (excluding bond houses and brokers) at which a substantial amount of such maturities of OlD Bonds is sold will constitute OlD; OlD will accrue for Federal income tax purposes on a constant yield-to-maturity method; and a holder's basis in such a Bond will be increased by the amount of OlD treated for Federal income tax purposes as having accrued on the Bond while the holder holds the Bond. We express no opinion regarding other Federal tax consequences of the ownership of or receipt or accrual of interest on the Bonds. (6) Under existing law, interest, including accrued OlD, on the Bonds is exempt from income taxation by the Commonwealth of Virginia. Our services as bond counsel to the City have been limited to delivering the foregoing opinion based on our review of such proceedings and documents as we deem necessary to approve the validity of the Bonds and the tax-exempt status of the interest thereon. We express no opinion herein as to the financial resources of the City, its ability to provide for payment of the Bonds or the accuracy or completeness of any information, including the City's Preliminary Official Statement dated , 2000, and its Official Statement dated -, 2000, that may have been relied upon by anyone in making the decision to purchase Bonds. Very truly yours, F-2 APPENDIX G FORM OF CONTINUING DISCLOSURE AGREEMENT CONTINUING DISCLOSURE AGREEMENT APPENDIX G This CONTINUING DISCLOSURE AGREEMENT dated as of , 2000 (the "Disclosure Agreement"), is executed and delivered by the City of Virginia Beach, Virginia (the "City"), in connection with the issuance by the City of its $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 (the "Bonds"). The City hereby covenants and agrees as follows: Section 1. Purpose. This Disclosure Agreement is being executed and delivered by the City for the benefit of the holders of the Bonds and in order to assist the purchasers of the Bonds in complying with the provisions of Section (b)(5)(i) of Rule 15c2-12 (the "Rule") promulgated by the Securities and Exchange Commission by providing certain annual financial information and material event notices required by the Rule (collectively, "Continuing Disclosure"). Section 2. Annual Disclosure. (a) The City shall provide annually certain financial information and operating data in accordance with the provisions of Section (b)(5)(i) of the Rule as follows: (i) audited financial statements of the City's water and sewer enterprise fund, prepared in accordance with generally accepted accounting principles; and (ii) the operating data with respect to the water and sewer system described in the City's Official Statement dated , 2000, entitled "Ten Largest Utility Customers," "Rates & Billings," "Water and Sewer Debt," "Water and Sewer Enterprise Fund Debt Service Requirements" and "System Operating Revenues, Expenses and Coverage." If the financial statements filed pursuant to Section 2(a) are not audited, the City shall file such statements as audited when available. (b) The City shall provide annually the financial information and operating data described in subsection (a) above (collectively, the "Annual Disclosure") within 180 days after the end of the City's fiscal year, commencing with the City's fiscal year ending June 30, 2000, to each nationally recognized municipal securities information repository ("NRMSIR") and to the appropriate state information depository if any then exists (~SlD"). (c) Any Annual Disclosure may be included by specific reference to other documents previously provided to each NRMSIR and to the SID or filed with the SEC; provided, however, that any final official statement incorporated by reference must be available from the Municipal Securities Rulemaking Board (the "MSRB"). (d) The City shall provide in a timely manner to each NRMSIR or the MSRB and to the SID notice specifying any failure of the City to provide the Annual Disclosure by the date specified. Section 3. Event Disclosure. The City shall provide in a timely manner to each NRMSIR or the MSRB and to the SID notice of the occurrence of any of the following events with respect to the Bonds, if material: (a) principal and interest payment delinquencies; (b) non-payment related defaults; (c) unscheduled draws on debt service reserves reflecting financial difficulties; G-1 (d) (e) (f) unscheduled draws on any credit enhancement reflecting financial difficulties; substitution of credit or liquidity providers, or their failure to perform; adverse tax opinions or events affecting the tax-exempt status of the Bonds; (g) modifications to rights of Bondholders; (h) bond calls; (i) ~) defeasance of all or any portion of the Bonds; release, substitution, or sale of property securing repayment of the Bonds; and (k) rating changes. Section 4. Termination. The obligations of the City hereunder will terminate upon the redemption, defeasance (within the meaning of the Rule) or payment in full of all the Bonds. Section 5. Amendment. The City may modify its obligations hereunder without the consent of Bondholders, provided that this Disclosure Agreement as so modified complies with the Rule as it exists at the time of modification. The City shall within a reasonable time thereafter send to each NRMSIR and the SID a description of such modification(s). Section 6. Defaults. (a) If the City fails to comply with any covenant or obligation regarding Continuing Disclosure specified in this Disclosure Agreement, any holder (within the meaning of the Rule) of Bonds then outstanding may, by notice to the City, proceed to protect and enforce its rights and the rights of the holders by an action for specific performance of the City's covenant to provide the Continuing Disclosure. (b) Notwithstanding anything herein to the contrary, any failure of the City to comply with any obligation regarding Continuing Disclosure specified in this Disclosure Agreement (i) shall not be deemed to constitute an event of default under the Bonds or the resolution providing for the issuance of the Bonds and (ii) shall not give rise to any right or remedy other than that described in Section 6(a) above. Section 7. Additional Disclosure. The City may from time to time disclose certain information and data in addition to the Continuing Disclosure. Notwithstanding anything herein to the contrary, the City shall not incur any obligation to continue to provide, or to update, such additional information or data. Section 8. Counterparts. This Disclosure Agreement may be executed in several counterparts each of which shall be an original and all of which shall constitute but one and the same instrument. Section 9. Governing Law. This Disclosure Agreement shall be construed and enforced in accordance with the laws of the Commonwealth of Virginia. CITY OF VIRGINIA BEACH, VIRGINIA Mayor, City of Virginia Beach, Virginia G-2 City Manager, City of Virginia Beach, Virginia G-3 APPENDIX H OFFICIAL NOTICE OF SALE APPENDIX H OFFICIAL NOTICE OF SALE CITY OF VIRGINIA BEACH, VIRGINIA $40,000,000 WATER AND SEWER SYSTEM REVENUE BONDS, SERIES OF 2000 Electronic bids only will be received by the City of Virginia Beach, Virginia (the "City"), in accordance with this Official Notice of Sale until 11:00 a.m., Local Time, on Tuesday, July 25, 2000 (the "Date of Sale"). In the case of a malfunction of the Electronic Bidding System (as defined below), facsimile bids will be allowed, as more fully described below. Immediately thereafter, the bids will be publicly announced, and the City Manager will act upon the bids by 2:00 p.m., Local Time. Bid Submission Solely as an accommodation to bidders, electronic bids via PARITY (the "Electronic Bidding System") will be accepted in accordance with this Official Notice of Sale. The City is using PARITY as a communication mechanism to conduct the electronic bidding for the sale of $40,000,000 Water and Sewer System Revenue Bonds, Series of 2000 (the "Bonds"), as described herein. No other form of electronic bid or provider of electronic bidding services will be accepted. For purposes of the bidding process, the time as maintained by PARITY shall constitute the official time with respect to all bids submitted. To the extent any instructions or directions set forth in PARITY conflict with this Official Notice of Sale, the terms of this Official Notice of Sale shall control. Each bidder submitting an electronic bid agrees (i) that it is solely responsible for all arrangements with PARITY, (ii) that PARITY is not acting as the agent of the City, and (iii) that the City is not responsible for ensuring or verifying bidder compliance with any of the procedures of PARITY. The City assumes no responsibility for, and each bidder expressly assumes the risks of and responsibility for, any incomplete, inaccurate or untimely bid submitted by such bidder through PARITY. Each bidder shall be solely responsible for making necessary arrangements to access the Electronic Bidding System for purposes of submitting its bid in a timely manner and in compliance with the requirements of this Official Notice of Sale. Neither the City nor the Electronic Bidding System shall have any duty or obligation to provide or assure such access to any bidder, and neither the City nor PARITY shall be responsible for proper operation of, or have any liability for, any delays or interruptions of, or any damages caused by, PARITY. For further information about PARITY, potential bidders may contact Dalcomp at 395 Hudson Street, New York, New York 10014, telephone (212) 806-8304. In the event of a malfunction of the Electronic Bidding System, facsimile transmission bids will be accepted up to 11:00 a.m., Local Time, on the Date of Sale in order to be considered. Bidders choosing to submit bids in the case of a malfunction by facsimile transmission shall use the following telecopier numbers for such transmission: (757) 427-4302 or (757) 427-4135 (Attention: Patricia A. Phillips). Transmissions received after the deadline shall be rejected. It is the responsibility of the bidder to ensure that the bid is legible, that the bid is received prior to 11:00 a.m., Local Time, and that the bid is sent to one of the telecopier numbers set forth above. Illegible transmissions will not be accepted. The City's financial advisors (Government Finance Associates, Inc. and Government Finance Group, a division of ARD Incorporated, collectively the "Financial Advisors") will verify receipt of each bid submitted through facsimile transmission by contacting each bidder by telephone once the bid has been received. The City's Financial Advisors will in no instance correct, alter or in any way change bids submitted through facsimile transmission. Neither the City nor its Financial Advisors will be responsible for bids submitted by facsimile H-1 transmission not received in accordance with the provisions of this Official Notice of Sale. Bidders electing to submit bids via facsimile transmission will bear full and complete responsibility for the transmission of such bid. Each bid must be unconditional. Principal Redemption The Bonds will be dated July 15, 2000 (the "Dated Date"), and will mature serially or be subject to mandatory sinking fund redemptions on August 1 in the years and amounts (subject to adjustment as described in "Bidding Rules; Award of Bonds" below) shown below. Due Auqustl Amount Due August1 2001 $ 2014 2002 2015 2003 2016 2004 2017 2005 2018 2006 2019 2007 2020 2008 2021 2009 2022 2010 2023 2011 2024 2012 2025 2013 Amount $ Serial Bonds, Term Bonds and Mandatory Sinking Fund Redemptions Bidders may provide for all of the Bonds to be issued as serial Bonds or may designate consecutive annual principal amounts of the Bonds to be combined into not more than two Term Bonds. In the event that a bidder chooses to specify a Term Bond, each such Term Bond shall be subject to mandatory sinking fund redemption commencing on August 1 of the first year which has been combined to form such Term Bond and continuing on August 1 in each year thereafter until the stated maturity of such Term Bond. The amount redeemed in any year shall be equal to the principal amount for such year set forth in the amortization schedule above. Bonds to be redeemed in any year by mandatory sinking fund redemption shall be redeemed at par and shall be selected by lot from among the Bonds of the maturity being redeemed. Description of the Bonds; Book-Entry Only System The Bonds will be issued by means of a book-entry system with no distribution of physical Bond certificates made to the public. One Bond certificate for each maturity will be issued to The Depository Trust Company, New York, New York ("DTC"), or its nominee, and immobilized in its custody. The book- entry system will evidence beneficial ownership of the Bonds in principal amounts of $5,000 or multiples thereof, with transfers of beneficial ownership effected on the records of DTC and its participants pursuant to rules and procedures established by DTC and its participants. Bond certificates registered in the name of Cede & Co. will be deposited with DTC. Interest on the Bonds will be paid semiannually on August 1 and February 1, beginning February 1, 2001, and principal on the Bonds will be paid annually on August 1, to DTC or its nominee as registered owner of the Bonds. Transfer of principal and interest payments to beneficial owners by participants of DTC will be the responsibility of such participants and other nominees of beneficial owners. The City will not be responsible or liable for maintaining, supervising or reviewing the records maintained by DTC, its participants or persons acting through such participants. H-2 DTC may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the City. Under such circumstances, in the event that a successor securities depository is not obtained, Bond certificates are required to be prepared, executed and delivered. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that case, either a successor depository will be selected by the City or Bond certificates will be prepared, executed and delivered. Optional Redemption The Bonds that mature or are subject to mandatory sinking fund redemption on or before August 1, 2010, are not subject to optional redemption prior to their stated maturities. The Bonds that mature on and after August 1,2011, will be subject to redemption beginning August 1, 2010, in whole or in part at any time, at the option of the City, upon payment of the following redemption prices (expressed as a percentage of principal amount of Bonds to be redeemed) plus interest accrued and unpaid to the redemption date: Period During Which Redeemed (both dates inclusive) Redemption Price August 1, 2010, to July 31, 2011 ................................................. 101% August 1,2011, and thereafter .................................................... 100% If less than all of the Bonds are called for redemption, the Bonds to be redeemed shall be selected by the City's Director of Finance in such manner as may be determined to be in the best interest of the City. If less than all of the Bonds of a particular maturity are called for redemption, DTC or any successor securities depository will select the Bonds to be redeemed pursuant to its rules and procedures or, if the book-entry system is discontinued, will be selected by the Bank of New York, New York, New York, which has been appointed registrar (the "Registrar"), by lot in such manner as the Registrar in its discretion may determine. In either case, each. portion of the $5,000 principal amount is counted as one Bond for such purpose. The City will cause notice of the call for redemption identifying the Bonds or portions thereof to be redeemed to be sent by facsimile transmission, registered or certified mail or overnight express delivery, not less than 30 nor more than 60 days prior to the redemption date, to the registered owner thereof. The City shall not be responsible for mailing notice of redemption to anyone other than DTC or another qualified securities depository or its nominee unless no qualified securities depository is the registered owner of the Bonds. If no qualified securities depository is the registered owner of the Bonds, notice of redemption shall be mailed to the registered owners of the Bonds. If a portion of a Bond is called for redemption, a new Bond in principal amount equal to the unredeemed portion shall be issued to the registered owner upon the surrender thereof. Security The Bonds will be water and sewer revenue bonds of the City, payable solely from all moneys received as fees, rates, charges for the use of and for the services furnished by the Water and Sewer System (the "System"), including connection fees, water resource recovery fees and investment earnings that are required to be deposited in the Revenue Fund, and any other money from other sources pledged by the City (see Preliminary Official Statement dated July __, 2000, for a summary of the Master Resolution and the Sixth Supplemental Resolution, including purchasers' approval of certain amendments thereto). The Bonds will additionally be secured by a debt service reserve fund, as provided in the Resolution. H-3 Bidding Rules; Award of Bonds Bidders may only bid to purchase all of the Bonds. Bidders are invited to name the rate or rates of interest per annum which the Bonds are to bear in multiples of one-twentieth (1/20th) or one-eighth (1/8th) of one percent. All Bonds maturing on the same date must bear interest at the same rate. Any number of rates may be named provided that (a) the highest rate of interest may not exceed the lowest rate of interest by more than 3 percentage points, and (b) the highest rate of interest stated for any maturity may not exceed 7% per annum. No bid for less than 99% of par plus accrued interest (computed on the basis of a 360 day year and twelve 30 day months) from the Dated Date to the delivery of the Bonds shall be considered. The City reserves the right to reject any or all bids (regardless of the interest rate bid), to reject any bid not complying with this Official Notice of Sale and, so far as permitted by law, to waive any irregularity or informality with respect to any bid or the bidding process. The City also reserves the right to adjust individual maturity amounts by up to 10% in order to have a level debt service structure. Any such increase or decrease in the principal amount of particular maturities of the Bonds will be communicated to the successful bidder by 5:00 pm Eastern Time on the date of sale. The dollar amount bid for the principal of the Bonds by the successful bidder will be adjusted as necessary to reflect any increase or decrease in the principal amount of the applicable maturities of the Bonds so adjusted, but the interest rates specified by the successful bidder for each maturity will not be altered. Such adjusted dollar amount bid will not change the successful bidder's compensation per $1,000 of par amount of the Bond from that which would have resulted from the bid submitted. The successful bidder may not withdraw its bid as a result of any change made within the foregoing limits. Unless all bids are rejected, the Bonds will be awarded to the bidder complying with the terms of this Official Notice of Sale and submitting a bid which provides the lowest "true" interest cost to the City. True interest cost shall be determined for each bid by doubling the semiannual interest rate, compounded semiannually, necessary to discount the debt service payments from the payment dates to the Dated Date and to the price bid, such price bid excluding interest accrued to the date of settlement. If more than one bid offers the same lowest true interest cost, the successful bid will be selected by the City Manager by lot. Bids for the Bonds shall not be conditioned upon obtaining insurance or any other credit enhancement. If a bidder proposes to obtain a policy of municipal bond insurance or any other credit enhancement, any such purchase of insurance or commitment therefor shall be at the sole option and expense of the bidder, and the bidder must pay any increased costs of issuance of the Bonds as a result of such insurance or commitment. Any failure by the bidder to obtain such a policy of insurance shall not in any way relieve such bidder of its contractual obligations arising from the acceptance of its bid for the purchase of the Bonds. The successful bidder shall pay accrued interest computed on the basis of a 360-day year of twelve 30-day months on the Bonds from and including July 15, 2000, to but not including the date of delivery. Good Faith Deposit Each bid must be accompanied by a certified or cashier's check for $400,000 drawn upon an incorporated bank or trust company authorized to transact business in the Commonwealth of Virginia or in the City of New York and payable unconditionally to the order of the City of Virginia Beach, Virginia, to secure the City against any loss resulting from the failure of the successful bidder to comply with the terms of its bid. The check of the successful bidder will be deposited and credited toward the purchase price, and no interest will be allowed thereon to accrue to the benefit of the successful bidder. The good faith money will be retained by the City as liquidated damages in case the successful bidder fails to accept delivery of and pay for the Bonds. Checks of unsuccessful bidders will be returned promptly upon award of the Bonds. Bidders must also clearly indicate to whom the check should be returned in the event of an unsuccessful bid. H-4 In lieu of the check described above, the deposit may be in the form of a Financial Surety Bond in the amount of $400,000 payable to the City. The Financial Surety Bond must be from an insurance company acceptable to the City and licensed to issue such a bond in the Commonwealth of Virginia, and such Financial Surety Bond must be submitted to the City prior to the opening of the bids and must be in a form acceptable to the City. The Financial Surety Bond must identify each bidder whose deposit is guaranteed by such Financial Surety Bond. If the Bonds are awarded to a bidder utilizing a Financial Surety Bond, then such successful bidder is required to submit its deposit to the City in the form of a cashier's check or certified check or wire transfer not later than 11:00 a.m., Local Time, on the next business day following the award. If such deposit is not received by such time, the Financial Surety Bond may be drawn by the City to satisfy the deposit requirement. Bidders submitting an electronic or facsimile bid must deliver the good faith check (or, in lieu thereof, a Financial Surety Bond) by 10:00 a.m., Local Time, on July 25, 2000, to Patricia A. Phillips, Director of Finance, Virginia Beach Municipal Center, City Hall Building, Room 220, Virginia Beach, Virginia 23456. Delivery of the Bonds The Bonds will be delivered at the expense of the City in New York, New York, through the facilities of DTC on or about August 9, 2000. Concurrently with the delivery of the Bonds, the City will furnish to the successful bidder without cost (a) a certificate dated the date of delivery of the Bonds, signed by the appropriate City officials and stating that no litigation of any kind is then pending or, to the best of their information, knowledge and belief, threatened against the City to restrain or enjoin the issuance or delivery of the Bonds and (b) certificates dated the date of delivery of the Bonds, stating that the descriptions and statements in the Official Statement (except in the sections entitled "Book-Entry System" and "Tax Exemption" and in the column "Price/Yield" on the inside cover), on the date of the Official Statement and on the date of delivery of the Bonds, were and are true and correct in all material respects, did not and do not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make such descriptions and statements, in light of the circumstances under which they were made, not misleading. Such certificates will also state, however, that such City officials did not independently verify the information indicated in the Official Statement as having been obtained or derived from sources other than the City and its officers but they have no reason to believe that such information is not accurate. Certificate of Winning Bidder The successful bidder must, by facsimile transmission or overnight delivery received by the City within 24 hours after receipt of the bids for the Bonds, furnish the following information to the City to complete the Official Statement in final form, as described below: The offering prices for the Bonds (expressed as the price or yield per maturity, exclusive of any accrued interest). Selling compensation (aggregate total anticipated compensation to the underwriters expressed in dollars, based on the expectation that all Bonds are sold at the prices or yields described in Subpart A above). C. The identity of the underwriters if the successful bidder is a part of a group or syndicate. Any other material information necessary to complete the Official Statement in final form but not known to the City. H-5 Prior to the delivery of the Bonds, the successful bidder shall furnish to the City a certificate in form acceptable to bond counsel, to the effect that the successful bidder has made a bona fide public offering of the Bonds at the initial public offering prices set forth in such certificate, that the successful bidder has complied with MSRB Rule G-37 with respect to the City and that a substantial amount of the Bonds of each maturity were sold to the public (excluding bond houses, brokers and other intermediaries) at such initial public offering prices. Such certificate shall state that (1) it is made on the best knowledge, information and belief of the successful bidder and (2) 10% or more in par amount of the Bonds of each maturity was sold to the public at the initial public offering price (such amount being sufficient to establish the sale of a substantial amount of the Bonds). CUSIP Numbers It is anticipated that CUSIP identification numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bond nor any error with respect thereto shall constitute cause for failure or refusal by the successful bidder thereof to accept delivery of and pay for the Bonds in accordance with the terms of its bid. The City will assume responsibility for the expense of the initial printing of CUSIP numbers, provided however, that the City assumes no responsibility for any CUSIP Service Bureau or other charges that may be imposed for the assignment of such numbers. All expenses in connection with the assignment of CUSIP numbers shall be paid by the successful bidder. It shall be the obligation of the successful bidder to fumish to DTC an underwriter questionnaire and to the City the CUSIP numbers for the Bonds within two business days following the date of award. Official Statement The City will furnish the successful bidder at the expense of the City up to 500 copies of the final Official Statement within seven business days from the date of the award of the Bonds, as specified in Rule 15c2-12 (the "Rule") of the Securities and Exchange Commission (the "SEC") and the rules of the MSRB provided that minor delays in furnishing such final Official Statement will not be a basis for failure to pay for and accept delivery of the Bonds. Additional copies will be made available at the successful bidder's request and expense. The City assumes no responsibility or obligation for the distribution or delivery of the Official Statement to anyone other than the successful bidder. The successful bidder, by executing the Official Bid Form, agrees to provide one copy of the Official Statement to at least one Nationally Recognized Municipal Securities Information Repository ("NRMSlR") within the meaning of the Rule upon receipt of the Official Statement from the City and two copies of the Official Statement (with any required forms) to the MSRB or its designee no later than ten business days following the Date of Sale. The successful bidder shall notify the City as soon as practicable of (1) the date which is the end of the underwriting period (such "underwriting period" is described in the Rule), and (2) the date of filing the Official Statement with a NRMSIR and MSRB or its designee. If the Bonds are awarded to a syndicate, the City will designate the senior managing underwriter of the syndicate as its agent for purposes of distributing copies of the Official Statement to each participating underwriter. Any underwriter executing and delivering a bid form with respect to the Bonds agrees thereby that if its bid is accepted it shall accept such designation and shall enter into a contractual relationship with all participating underwriters for the purposes of assuring the receipt and distribution by each such participating underwriter of the Official Statement, unless another firm is so designated by the syndicate in writing and approved by the City. Legal Opinion The approving opinion of Hunton & Williams, Richmond, Virginia, with respect to the Bonds will be furnished to the successful bidder at the expense of the City and will state that the Bonds constitute valid and legally binding limited obligations of the City and that the City is required to fix, charge and collect H-6 such rates, fees and other charges for the use of and for the services furnished by the System so that such rates, fees and other charges will be sufficient in each fiscal year to pay the cost of operation and maintenance of the System and the principal of and premium, if any, and interest on the Bonds and Parity Debt, and to provide certain reserves therefor. Federal and State Securities Laws No action has been taken to qualify the Bonds under the federal securities laws or the securities blue sky laws of any state. Tax Exemption The Official Statement relating to the Bonds contains a discussion of the effect of the Internal Revenue Code of 1986, as amended, on the exclusion from gross income of interest on the Bonds and a discussion of the opinion of Hunton & Williams insofar as it concerns such exclusion. Continuing Disclosure To assist the successful bidder in complying with the Rule, the City has agreed, pursuant to the Continuing Disclosure Agreement, to provide certain annual financial information and operating data and notices of the occurrence of certain events, if material. A description of this undertaking is set forth in the Preliminary Official Statement for the Bonds and will also be set forth in the final Official Statement for the Bonds (See Appendix G of the Preliminary Official Statement dated July __, 2000). Change of Date and Time for Receipt of Bids The City expects to take bids on the Bonds on July 25, 2000. However, the City reserves the right to postpone the date and time established for the receipt of bids. Any such postponement will be announced by Thomson Municipal News, or any other such service. If the receipt of bids is postponed, any alternative date for receipt of bids will be announced via Thomson Municipal News, or any other such service, at least three business days prior to such alternative sale date. Any bidder must submit a bid for the purchase of the Bonds on such alternative sale date in conformity with the provisions of this Official Notice of Sale, except for any changes announced via Thomson Municipal News, or any other such service, as described therein. Additional Information For further information relating to the Bonds and the City, reference is made to the City's Preliminary Official Statement. The City has deemed the Preliminary Official Statement to be final as of its date within the meaning of the Rule, except for the omission of certain pricing and other information permitted to be omitted pursuant to the Rule. The Official Bid Form and the Preliminary Official Statement may be obtained from the City's Financial Advisors, Government Finance Associates, Inc., 63 Wall Street, 16th Floor, New York, NY 10005 {telephone 212-635-5900) and Government Finance Group, a division of ARD Incorporated, 1601 N. Kent Street, Suite 800, Arlington, VA 22209 (telephone 703-807-5700). CITY OF VIRGINIA BEACH, VIRGINIA By: James K. Spore City Manager City of Virginia Beach, Virginia Dated: July __, 2000 H-7 H-8 Path: DOCSOPEN\RICHMOND\03704\22754\000225\B4TF03!.DOC Doc #: 519459; V. 3