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HomeMy WebLinkAboutMINUTES - 05241988 - 1.68 HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA TO: BOARD OF COMMISSIONERS DATE: May 16, 1988 FROM: cc: Perfecto Villarreal , Executive Director SUBJECT: CLOSING STATEMENTS FOR FISCAL YEAR 1987/88 I. RECOMMENDED ACTION: REVIEW the financial Closing Statements of the Housing Authority of the County of Contra Costa for the Fiscal Year 1987/88, as submitted to HUD. II. FINANCIAL IMPACT: None. III. REASONS FOR RECOMMENDATION/BACKGROUND: These financial reports cover the Aided, Section 8, Moderate Rehabilitation 001, Moderate Rehabilitation 002, Moderate Rehabilitation 004, Section 8 Housing Vouchers and Non-PHA Management funds for the fiscal year ending March 31, 1988, and the following is an outline explanation of each closing statement: AIDED The Operating Reserve balance as of March 31, 1988 is $834,203.15. This is 51% of the Maximum Operating Reserve allowed by HUD. The actual net provision to the operating reserve was $206,339.30, which was $108,701.30 more than the revised budget amount. A major factor contributing to the larger net provision than budgeted is a result of insurance subsidy received from HUD in the amount of $108,642. SECTION 8 The net income for the fiscal year ending March 31, 1988 was $408,672.03. This income is the amount of earned administrative fee in excess of administrative expenses, including the interest earned on the Operating Reserve. The balance in the Operating Reserve at the end of the fiscal year is $603,346.92. A recap of this figure is: CONTINUED ON ATTACHMENT: YES SIGNATURE: RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDA ON OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S) ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER VOTE OF COMMISSIONERS UNANIMOUS (ABSENT ) I HEREBY CERTIFY THAT THIS A TRUE AND AYES: NOES: CORRECT COPY OF AN ACTION TAKEN AND ABSENT: ABSTAIN: ENTERED ON THE MINUTES OF THE BOARD DA- OF COMMISSIONERS ON THE DATE SHOWN. C C: ATTESTED G l Phil Batchelor, Clerk of the Board of Commissioners M382/7-98 BY UW—z/v. , DEPUTY Board of Commissioners May 16, 1988 Page -2- Beginning Balance 4/1/87 $ 524,719.22 Net Income for fiscal year ending 3/31/88 408,672.03 Non-capitalized purchases from Operating Reserve. (330,044.33) Operating Reserve Balance 3/31/88 $ 603,346.97 The underpayment of the Annual Contribution in the amount of $36,489.74 is due from HUD. MODERATE REHAB 001 The net income for the fiscal year ending March 31, 1988 was $5,706.98. This income is the amount of earned administrative fee in excess of administrative expenses, including the interest earned on the Operating Reserve. The balance in the Operating Reserve at the end of the fiscal year is $115,760.66. A recap of this figure is: Beginning Balance 4/1/87 $ 110,053.68 Net Income for fiscal year ending 3/31/88 5,706.98 Operating Reserve Balance 3/31/88 $ 115,760.66 The underpayment of the Annual Contribution, in the amount of $49173.919 is due from HUD. MODERATE REHAB 002 The net income for the fiscal year ending March 31, 1988 was $171,188.21. This income is the amount of earned administrative fee in excess of administrative expenses, including the interest earned on the Operating Reserve. The balance in the Operating Reserve at the end of the fiscal year is $67,379.56. A recap of this figure is: Beginning Balance 4/1/87 $ 509191.35 Net income for fiscal year ending 3/31/88 179-188.21 Operating Reserve Balance 3/31/88 67,379.56 The underpayment of the Annual Contribution, in the amount of $3,329.68 is due from HUD. MODERATE REHAB 004 The net income for the fiscal year ending March 31, 1988 was $28,051.16. This income is the amount of earned administrative fee in excess of administrative expenses, including the interest earned on the Operating Reserve. The balance in the Operating Reserve at the end of the fiscal year is $109,499.89. A recap of this figure is: Beginning Balance 4/1/87 $ 819448.73 Net Income for fiscal year ending 3/31/88 28,051.16 Operating Reserve Balance 3/31/88 $109,49 .89 The underpayment of the Annual Contribution in the amount of $4,553.57 is due from HUD. r " Board of Commissioners May 16, 1988 Page -2- HOUSING VOUCHERS The net income for the fiscal year ending March 31, 1988 was $12,913.71. This income is the amount of earned administrative fee in excess of administrative expenses. The balance in the Operating Reserve at the end of the fiscal year is $13,207.64. A recap of this figure is: Beginning Balance 4/1/87 $ 293.93 Net Income for fiscal year ending 3/31/88 12,913.71 Operating Reserve Balance 3/31/88 $ 3,20 64 The overpayment of the annual contribution due HUD is $51,648.52. NON-PHA MANAGEMENT FUND The net decrease to the Surplus Fund Equity account for the fiscal year ending March 31, 1988 is $467,823.54. The Receipts and Expenditures Statement shows the following deficits: Management Fund $404,177.91 Insurance Reserve 23,054.54 S.F. Development Fund 40,591.09 The above net losses are a result of expenses exceeding income. The balance in the Non-PHA Management Fund as of 3-31-88 is $1,179,980.64. This balance is comprised of the following: Surplus Fund Equity $ 708,870.31 Reserve for Insurance 458,108.62 S.F. Development Fund 13,001.71 TOTAL. $1,179,980 .6 IV. CONSEQUENCES OF NEGATIVE ACTION: None.