HomeMy WebLinkAboutMINUTES - 06251991 - 1.83 HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA
TO: BOARD OF COMMISSIONERS
DATE: June 25, 1991
FROM: Perfecto Villarreal , Executive Director
cc:
SUBJECT: CLOSING STATEMENTS FOR FISCAL YEAR 1990/91
I. RECOMMENDED ACTION:
REVIEW the financial Closing Statements of the Housing Authority of the County
of Contra Costa for the Fiscal Year 1990/91, as submitted to HUD.
II. FINANCIAL IMPACT:
None.
III. REASONS FOR RECOMMENDATION/BACKGROUND:
These financial reports cover the Aided, Section 8 Existing, Section 8
Replacements, Moderate Rehabilitation 001, Moderate Rehabilitation 002, Moderate
Rehabilitation 004, Housing Voucher Program, Drug Elimination Program and Non-PHA
Management funds for the fiscal year ending March 31, 1991, and the following is an
outline explanation of each closing statement:
AIDED
The Operating Reserve balance as of March 31, 1991 is $1,096,514.62.
This is 58% of the Maximum Operating Reserve allowed by HUD. The
actual net provision to the operating reserve was $85,408.49.
SECTION 8 EXISTING
The net income for the fiscal year ending March 31, 1991 was
$250,596.37. 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 $159,609.27. A recap of this figure is:
Beginning Balance 4/1/90 $ 184,409.38
Net Income for fiscal year
ending 3/31/91 250,596.37
Non-capitalized purchases from
Operating Reserve (275,396.48)
Operating Reserve Balance 3/31/91 $ 159,609.27
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDATION OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S)
ACTION OF BOARD ON APPROVED AS RECOMMENDED X OTHER
VOTE OF COMMISSIONERS
X 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
OF COMMISSIONERS ON THE DATE SHOWN.
cc: County Administrator ATTESTED o?
County Counsel 1 Batchelor, Clerk of the
Housing Authority Board of Commissioners
M382/7-83 BY DEPUTY
Board of Commissioners
June 25, 1991
Page -2-
The underpayment of the Annual Contribution in the amount of
$126,260.24 is due from HUD.
SECTION 8 REPLACEMENTS
The net income for the fiscal year ending March 31, 1991 was
$28,400.67. This income is the amount of earned administrative
fee in excess of administrative expense. Since this is the first
year of Section 8 Replacement funding, the amount of the Operating
Reserve is $28,400.67.
The overpayment of the Annual Contribution in the amount of
$123,571.92 is due HUD.
The overall combined Operating Reserve for the Section 8 Existing
and Section 8 Replacement Programs is $188,009.94. The net
underpayment of the Annual Contribution for both programs, in the
amount of $2,688.32, is due from HUD
MODERATE REHAB 001
The net income for the fiscal year ending March 31, 1991 was
$134.95. 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 $95,692.79. A recap of this figure is:
Beginning Balance 4/1/90 $ 95,557.84
Net Income for fiscal year
ending 3/31/91 134.95
Operating Reserve Balance 3/31/91 $ 95,692.79
The underpayment of the Annual Contribution, in the amount of
$7,461.69, is due from HUD.
MODERATE REHAB 002
The net income for the fiscal year ending March 31, 1991 was
$2,226.63. 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 $59,901.00. A recap of this figure is:
Beginning Balance 4/1/90 $ 57,674.37
Net income for fiscal year
ending 3/31/91 2,226.63
Operating Reserve Balance 3/31/91 $ 59,901.00
The overpayment of the Annual Contribution, in the amount of
$596.29 is due HUD.
MODERATE REHAB 004
The net income for the fiscal year ending March 31, 1991 was
$12,017.60. 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 $107,498.21. A recap of this figure is:
Board of Commissioners
June 25, 1991
Page -2-
Beginning Balance 4/1/90 $ 95,480.61
Net Income for fiscal year
ending 3/31/91 12,017.60
Operating Reserve Balance 3/31/91 $107,498.21
The underpayment of the Annual Contribution in the amount of
$7,498.69 is due from HUD.
HOUSING VOUCHER PROGRAM
The net income for the fiscal year ending March 31, 1991 was
$1,712.54. 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
$112,980.20. A recap of this figure is:
Beginning Balance 4/1/90 $111,267.66
Net Income for fiscal year
ending 3/31/91 1,712.54
Operating Reserve Balance 3/31/90 $112,980.20
The underpayment of the annual contribution in the amount of
$138,064.89 is due from HUD.
PUBLIC HOUSING DRUG ELIMINATION PROGRAM
The PHDEP Grant was $250,000. As of March 31, 1991, a total of
$31,718.74 had been expended. The Unexpended Balance was $218,281.26
which will be utilized during the 1991-92 fiscal year.
NON-PHA MANAGEMENT FUND
The net decrease to the Surplus Fund Equity account for the fiscal
year ending March 31, 1991 is $75,723.39. The Receipts and
Expenditures Statement shows the following:
Management Fund - Deficit $(112,823.55)
Insurance Reserve - Income 37,100.16
The above net loss is a result of expenses exceeding income.
The balance in the Non-PHA Management Fund as of 3-31-91 is
$985,051.94. This balance is comprised of the following:
Surplus Fund Equity $ 345,106.35
Reserve for Insurance 550,958.57
Reserve for Capital Assets 88,987.02
TOTAL $ 985,051.94
IV. CONSEQUENCES OF NEGATIVE ACTION:
None.