The Roanoke County Board of Supervisors made it clear Tuesday that it wasn't happy about being forced to help make up $100 million in state revenue shortfalls.

During its last session, the Virginia General Assembly passed a budget that, it turned out, it didn't have enough money to fund.

So, to make up the difference, it told the state's localities they would have to either take less money for certain programs -- including some that provide mandated services -- or give the state a check for their share of the deficit.

On Tuesday, Roanoke County agreed to send $526,371 to Richmond as its "local aid to the commonwealth."

But the resolution approving the transfer, and the comments of several board members, left no doubt about the county's frustration.

"The General Assembly obviously recognized the needs," said supervisors' Chairman Richard Flora. "What it did not have the intestinal fortitude to do was raise the money. So instead of putting the burden on their shoulders to raise the money statewide, they shifted it back to the localities to raise for them."

Roanoke County's share amounts to approximately two-thirds of a cent in its real estate tax rate of $1.09 per $100 valuation, said interim County Administrator John Chambliss.

That amount of money "would pay for 10 or 12 teachers or police officers or parks and recreation employees," said Supervisor Joe McNamara.

Supervisor Mike Altizer noted that "approximately 86 percent of all funding in Roanoke County comes from the real estate tax rate. ... This is nothing but a tax increase on the citizens of Roanoke County," forced on them by the legislature.

In the end, the board unanimously agreed to send a check, accompanied by a resolution expressing its disapproval.

Immediately prior to the vote on the state funding, the board formally approved a resolution agreeing to advance money to pay for preliminary architecture and engineering work to replace or renovate four elementary schools.

The schools -- Mason's Cove, Mount Pleasant, Cave Spring and Green Valley -- were determined earlier this year to need major work that wasn't anticipated in the school division's capital improvement plan.

Both the county and the school board agreed to begin setting aside money for debt service on as much as $40 million in bonds to pay for the projects. The supervisors agreed Tuesday to dip into this year's $3.5 million debt service account to pay for the initial work, to be reimbursed later from the bond sales.

In other action, the board:

n Agreed to accept a $77,000 federal grant to help construct a new park and trail system adjacent to a new South County library to be built off Merriman Road. The grant requires that the site, which includes six acres of wetlands, be preserved in perpetuity for public recreational use.

n Formally approved the renaming of the main football field at Darrell Shell Park in honor of Jesse Clowers Sr. and Jesse Clowers Jr.

The elder Clowers was a longtime coach and volunteer there, and his son played football at the park. Tuesday marked the one-year anniversary of the younger Clowers' death in action as a Green Beret in Afghanistan.

n Honored Deborah Pitts, who retired July 1 after 36 years of service to the county.