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HomeMy WebLinkAboutMINUTES - 10282003 - HA2 HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA TO: BOARD OF COMMISSIONERS FROM: Robert McEwan, Executive Director DATE: October 28, 2003 SUBJECT: APPROVE REVISION TO THE APPROVED BUDGET FOR THE FISCAL YEAR ENDING MARCH 31, 2004, DUE TO CHANGES TO THE BASIS OF THE INDIRECT COST ALLOCATION PLAN. SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND .JUSTIFICATION I. RECOMMENDED ACTION: Approve revision to the approved budget for the fiscal year ending March 31, 2004, due to changes to the basis of the indirect cost allocation plan. 11. FINANCIAL IMPACT: Approval of this revision will fairly allocate and charge the indirect costs to the respective programs and grants. The financial effect of the change due to change in basis of allocation methodology from`ratio of program direct salary ' to `ratio of the number of dwelling units under HUD Contract' is tabulated below. There is no effect on the total indirect costs. Previous Now Allocation Plan % Allocation % ! (Proposed) E Program Amount Housing Choice Voucher 46 $1,241,372 85 $2,284,361 Public Housing 45 $1,205,144 13 $ 356,960 Ca ital Funds 6 $ 160,384 2 $ 46,163 Rental Rehab 1.5 $ 40,307 0 $ 0 De Anxa L.P 1.5 $ 40,307 Fq0 $ 0 Total Indirect Cost $2,687,484 $2,687,484 CONTINUED ON ATTACHMENT: X YES SIGNATURE RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON October 28, 2003 APPROVED AS RECOMMENDED X OTHER VOTE OF COMMISSIONERS I HEREBY CERTIFY THAT THIS IS A X UNANIMOUS (ABSENT bone ) TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKENT AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF *'Advisory Ikusing Commission Seat VACANT.'* COMMISSIONERS ON THE DATE SHOWN. ATTESTED October 28 2003 JOHN SWEETEN,CLERK OF THE BOARD OF COMMISSIONERS AND COUNTY ADMINISTRATOR n. N. Yy t DUTY H:\JudyHayes\MSOFFICE\WINWORD\BOARD\BO-Agency Wide Budget Revisions.doc Ill. REASONS FOR RECOMMENDATION/BACKGROUND In order that Housing Authority accounting reflects the appropriate allocation of indirect costs to various projects and accounts, Housing Authority staff periodically reviews the Indirect Cost Allocation Flan. The Housing Authority currently allocates and charges it's indirect costs to various programs and grants based on a ratio of'program direct salaries'. Staff review revealed that this methodology has had the adverse effect of over charging Public Housing and under charging Section 8 programs. Due to higher leasing volume in the Section 8 programs, together with intense management involvement in administering port-in, port- outs, Housing Assistance Payments overpayments, maintaining strict base-line HUD calculations and monitoring, more management time and resources are now being used to administer the Section 8 Program than reflected by the current ratio of 'program direct salaries' methodology. It is recommended that the Housing Authority change its methodology for the allocation of indirect costs based on the ratio of the number of dwelling units under HUD contract. This method will reallocate indirect costs to more accurately reflect actual expenses incurred by each program. IV. CONSEQUENCES OF NEGATIVE ACTION: Should the Board of Commissioners elect not to approve the revision to the approved budget for the fiscal year ending March 31, 2004, due to changes to the basis of the indirect cost allocation plan, the Housing Authority may not be able to allocate its indirect costs to its programs and grants in a fair and equitable manner. 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