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HomeMy WebLinkAboutMINUTES - 09121995 - C157 HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA TO: BOARD OF COMMISSIONERS FROM: Richard J.Martinez,Executive Director DATE: September 12, 1995 SUBJECT: CLOSING STATEMENTS FOR FISCAL YEAR 1994/95 SPECIFIC REQUEST(S) OR RECOMMENDATIONS) & BACKGROUND AND JUSTIFICATION 1. RECOMMENDED ACTION: Review the Fiscal Year 1994/95 financial Closing Statements for the Housing Authority of the County of Contra Costa,as submitted to the U.S.Department of Housing and Urban Development. 11. FINANCIAL IMPACT: None. III. REASONS FOR RECOMMENDATIONBACKGROUND Attached are the summary financial reports for all programs of the Housing Authority of the County of Contra Costa,with the exception of Comprehensive Improvement Assistance Program/Comprehensive Grant and Public Housing Drug Elimination Program,for the fiscal year ending March 31/June 30,as applicable. The summary financial reports include a statement of receipts and expenditures along with the statement of operating reserves. A summary of the reserves for the fiscal year is as follows: OPERATING RESERVE BALANCE PROGRAM PROVISION TO RESERVE AT END OF FISCAL YEAR Public Housing $153,133.75 $1,126,382.97 Section 8 406,315.80 1,272,963.07 Housing Vouchers 60,669.07 138,256.95 Mod Rehab 001 (77,555.68) 47,190.32 Mod Rehab 002 8,251.58 91,465.43 Mod Rehab 004 18,319.25 150,861.03 Management 239,959.13 1,052,861.35 There is no net income or deficit for the Homeless Program,CDBG Loan Programs,Home Rehab Loan Program,or Rental Rehab Loan Program. Each of these programs earned income equal to the respective expense. CONTINUED ON ATTACHMENT: YES SIGNATURE RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) : ACTION OF BOARD ON September 12 1995 APPROVED AS RECOMMENDED _Y _ OTHER VOTE OF COMMISSIONERS I HEREBY CERTIFY THAT THIS IS A x. UNANIMOUS (ABSENT z 1 TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF COMMISSIONERS ON THE DATE SHOWN. ATTESTED Sept-ember 12, 1995 . PHIL BATCHELOR, CLERK OF THE BOARP OF COMMISSIONERS AND CO - Y ADMINISTRATOR B , DEPUTY CONTRA COSTA HOUSING AUTHORITY STATEMENT OF RECEIPTS AND EXPENDITURES FISCAL YEAR ENDING MARCH 31,1995 PUBLIC HOUSING AND SECTION 8 PROGRAMS DESCRIPTION PUBLIC HSG. SECTION 8 HSG VCHRS MR 001 MR 002 MR 004 TOTALS OPERATING RECEIPTS Dwelling Rent, 2,244,798.56 2,244,798.56 Excess Utilities 23,456.91 23,456.91 Nondwelling Rent 31,650.13 31,650.13 Gen'I Fund Interest 2,718.21 2,718.21 Other Income 53,054.03 370,360.33 84,933.02 508,347.38 Interest on Opr.Reserve 14,297.17 947.60 358.91 561.41 1,009.47 17,174.56 TOTAL OPR.RECEIPTS 2,355,677.84 384,657.50 85,880.62 358.91 561.41 1,009.47 2,828,145.75 ADMINISTRATION Salaries/Stipends 320,209.89 1,507,148.39 339,917.84 29,786.44 14,374.97 32,739.21 2,244,176.74 Admin.Expense other 152,319.00 597,647.84 104,428.84 9,046.28 4,340.52 9,932.71 877,715.19 than Salaries TOTAL ADMINISTRATION 472,528.89 2,104,796.23 444,346.68 38,832.72 18,715.49 42,671.92 3,121,891.93 TENANT SERVICES Salaries Recreation,Etc. 7,131.01 7,131.01 Contract Costs 305.48 46,928.00 47,233.48 TOTAL TENANT SVCS 7,436.49 46,928.00 54,364.49 UTILITIES Labor 1,094.81 1,094.81 Utilities 859,458.13 859,458.13 TOTAL UTILITIES 860,552.94 860,552.94 ORD MAINT&OPR Labor 898,764.20 898,764.20 Materials 400,142.70 400,142.70 Contract Costs 645,377.55 40,951.85 14,553.74 1,215.65 586.68 1,345.27 704,030.74 TOTAL MAINT&OPR 1,944,284.45 40,951.85 14,553.74 1,215.65 586.68 1,345.27 2,002,937.64 PROTECTIVE SERVICES Contract Costs 11,432.94 45,731.76 57,164.70 TOTAL PROTECTIVE SVC 11,432.94 45,731.76 57,164.70 GENERALEXPENSE Insurance 367,918.49 118,030.56 28,248.67 2,359.50 1,138.44 2,593.42 520,289.08 P.I.L.O.T. 48,562.37 48,562.37 Terminal Leave Payments 17,927.90 14,131.07 3,404.16 .282.27 135.94 309.40 36,190.74 Employee Benefit Contrib. 404,477.99 531,997.15 127,693.91 10,482.11 5,058.69 11,518.77 1,091,228.62 Collection Losses 40,800.87 40,800.87 Other General Expense 51.15 254,615.86 100,103.32 354,770.33 TOTAL GEN'L EXPENSE 879,738.77 918,774.64 259,450.06 13,123.88 6,333.07 14,421.59 2,091,842.01 NON ROUTINE EXP Extraordinary Maint 30,027.00 30,027.00 Casualty Losses 1,592.99 1,592.99 Replacement of Eqmt 53,400.43 954.61 88,618.54 142,973.58 Betterments 345.32 21,602.88 5,054.49 27,002.69 TOTAL NON ROUTINE EX 85,365.74 22,557.49 93,673.03 201,596.26 HSG ASSISTANCE PMTS 27,812,987.54 5,695,638.71 511,912.13 324,721.40 661,952.98 35,007,212.76 PRIOR YR ADJUSTMENT (31,113.13) (1,814.27) (513.82) (43.67) (20.99) (48.06) (33,553.94) TOTAL EXPENSE 4,230,227.09 30,990,913.24 6,413,475.37 658,713.74 350,335.65 720,343.70 43,364,008.79 CONTRIBUTIONS HUD Operating Subsidy 2,027,683.00 2,027,683.00 HUD Annual Contribution 31,012,571.54 6,388,263.82 580,799.15 358,025.82 737,653.48 39,077,313.81 TOTAL HUD CONTRIB. 2,027,683.00 31,012,571.54 6,388,263.82 580,799.15 358,025.82 737,653.48 41,104,996.81 PROVISION TO RESERVE 153,133.75 406,315.80 60,669.07 (77,555.68) 8,251.58 1 18,319.25 569,133.77 17 C) r- rl- J Ofl � fa- 0) 0O0 M p rn -,I H r- 0 N N !O 000 N N O ti LO N O O I M cc N 00 O L`7 r Ln r r N Lr) 00 M O 00 Ln 'IT Un O M T- L6 2 N N 00 O 00 On O W ry ry F- w M a O 00 N :D w = 00 OO O (D M Z Q _O � tI") T- Z f- V ti U) W OW Z U) O W Q Un 0000 O LO [L cn O OUzwZ U OD Lf � N Q W -1 0 C7 r- (D C Y) L O U p Q u U Uco u" m z N O 0 fl- LO CYi [L U ClN U c0 m UV W O V N Cn r U N � C� _ 't M ONO U N - M J ti LO N m a U o LLQ. w o N c Q- ca W C: 3 m Z D � m N L N UY] HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA MANAGEMENT FUND BALANCE SHEET MARCH 31, 1995 ASSETS Current Assets Cash in Bank 125,328.03 Accrued Interest Receivable 3,158.11 Investments 612,182.37 Accounts Receivable 331,026.07 Total Current Assets $1,071,694.58 Fixed Assets Land, Structures and Equipment 142,982.34 Other Assets Grants Receivable 655,705.33 Unearned Grants Receivable (609,214.09) Notes Receivable-Martinez Sr.Citizens Apartments 142,739.60 Notes Receivable-CDBG Loan Programs 1,143,640.26 Notes Receivable-Rental Rehab Program 939,575.35 Total Other Assets 2.272.446.45 TOTAL ASSETS 3,487,123.37 LIABILITIES AND SURPLUS Current Liabilities Notes Payable-CDBG Loan Program 122,684.25 Notes Payable-Rental Rehab Loan Program 8,551.25 Grants Payable 103,078.97 Unearned Grants Payable (103,078.97) Accounts Payable-Other 202,384.33 Total Current Liabilities 333,619.83 Surplus Fund Equity 1,052,861.35 Deferred Revenue-Management 144,783.81 Deferred Revenue-CDBG Loan Program 1,022,334.23 Deferred Revenue-Rental Rehab Loan Program 933,524.15 Total Surplus 3,153,503.54 TOTAL LIABILITIES AND SURPLUS $3,487,123.37 RECEIPTS and EXPENDITURES MANAGEMENTFUND April 1, 1994 thru March 31, 1995 Income Interest Earned, Investments 14,069.09 Miscellaneous Income 80,000.00 Interest Earned, Notes Receivable 9,343.84 Management Fee-Casa del Rio 23,541.30 Sale of Land-Casa del Rio 380,000.00 506,954.23 Expense Commissioners Stipends 13,400.00 CDBG/RR Loan Servicing Expense 1,840.00 Arthur Road Homeownership Project 655.59 Midnight Basketball League 6,685.78 Pittsburg Senior Housing 3,340.97 Gain/Loss Disposition of Equipment 15,969.71 Audit Fee 1,166.00 Purchase of Equipment 2,350.09 Coffee Fund 840.00 Prior Year Adjustments-Casa del Rio 465,000.00 Casa del Rio Senior Housing Dev. (300,222.36) Drug Enforcement Program 8,353.66 College Scholarship Awards 6,750.00 Summer Recreation Programs 40,665.2.1 Commissioners Miscellanous Expense 200.45 266,995.10 Net Income (Deficit) 239,959.13 i RECEIPTS and EXPENDITURES LOAN PROGRAMS April 1, 1994 thru March 31, 1995 COUNTY CDBG LOAN PROGRAM Income Loan Repayments, Principal 19,949.60 Grant Revenue 276,080.20 Interest Earned, Notes Receivable 4,933.71 Interest Earned, General Fund 788.84 301,752.35 Expense Administrative Salaries 50,392.06 Insurance 1,807.78 Employee Benefit Contributions 10,388.24 Escrow Fees 909.16 Loan Servicing Fees 1,616.93 Loan Expense 236,638.18 301,752.35 Net Income(Deficit) 0.00 ANTIOCH CDBG LOAN PROGRAM Income Grant Revenue 12,617.50 12,617.50 Expense Administrative Salaries 1,461.82 Insurance 60.08 Employee Benefit Contributions 480.60 Loan Expense 10,615.00 12 617.50 Net Income (Deficit) 0.00 HOME REHAB LOAN PROGRAM Income Grant Revenue 66,921.03 66,921.03 Expense Loan Expense 66,921.03 66.921.03 Net Income (Deficit) 0.00 HUD RENTAL REHAB LOAN PROGRAM Income Interest Earned, Notes Receivable 4,951.31 Interest Earned, General Fund 684.45 Loan Repayments, Principal 43,233.74 Grant Revenue 71,220.43 120,089.93 Expense Grant Expense 59,805.95 Loan Expense 60,283.98 120.089.93 Net Income (Deficit) 0.00 if HOMELESS PROGRAM STATEMENT OF INCOME AND EXPENSE 7/1/94 THRU 6/30/95 TOTALS INCOME: Dept.of Social Services 587,706.00 Health Services 17,920.18 HCD/ESP Grants 20,666.32 FEMA 85,455.50 EHAP-Operations 15,000.00 Donations 19,935.00 HUD/Transitional Housing 564,117.57 Reach Plus Grant 56,542.82 CDBG-Operations 158,500.00 CDBG-Brookside Repairs 21,630.70 City of Concord 25,000.00 EHAP-Brookside Repairs 12,500.00 Health Services-Shortfall of Funds 51,848.86 1,636,822.95 EXPENSE: PHA ADMINISTRATION Salaries 53,391.90 Support Services T/H Program 6,754.37 Travel 3,756.47 Telephone 5,403.51 Office Supplies 6,395.92 Miscellaneous 10,575.05 Postage 112.00 Payroll Insurances 1,729.61 Fringe Benefits 9,916.02 98,034.85 BROOKSIDE SHELTER Program Administration 268,512.19 Food Costs 76,514.88 Repairs 42,589.85 Miscellaneous 2,157.24 Utilities 4,519.29 394,293.45 CENTRAL COUNTY SHELTER Program Administration 441,193.13 Food Costs 60,780.80 Materials 3,639.98 Garbage/Litter 7,310.50 Rent 79,381.75 Miscellaneous 1,172.74 593,478.90 MOUNTAIN VIEW HOUSE Program Administration 229,563.35 Support Services 51,263.61 Employment Assistance 67,695.43 Repairs/Materials 874.80 Utilities 432.00 Miscellaneous 90.81 349,920.00 SAN JOAQUIN T/H SHELTER Program Administration 60,045.42 Support Services 29,941.79 Employment Assistance 54,565.72 144,552.93 REACH PLUS Support Services 56,542.82 56,542.82 TOTAL EXPENSE: 1,636,822.95 NET INCOME(DEFICIT) 0.00