HomeMy WebLinkAbout2012-12-20_OB_Agenda
OVERSIGHT BOARD FOR SUCCESSOR
AGENCY TO THE COMMUNITY
REDEVELOPMENT AGENCY OF
ATASCADERO FOR REDEVELOPMENT
AND HOUSING PURPOSES1
AGENDA
Thursday, December 20, 2012
3:00 P.M.
Atascadero City Hall, Conference Room #4
6907 El Camino Real
Atascadero, California
CALL TO ORDER:
ROLL CALL: Board Member Patterson
Board Member Weathers
Board Member Jarvis
Board Member Sommer
Board Member Clemens
Board Member Fonzi
Board Member McKinney
APPROVAL OF AGENDA:
1 On January 10, 2012, the Atascadero City Council adopted Resolution No. 2012-002, electing to serve as the
successor to the Community Redevelopment Agency of Atascadero for redevelopment purposes, and also elected to
retain the housing assets and functions previously performed by the Community Redevelopment Agency of
Atascadero.
BOARD REORGANIZATION:
1. Election of Chairperson and Vice Chairperson
Recommendation: Oversight Board elect one member to serve as
Chairperson and elect one member to serve as Vice Chairperson for the
Oversight Board for Successor Agency to the Community Redevelopment
Agency of Atascadero.
PUBLIC COMMENT: (This portion of the meeting is reserved for persons wanting to
address the Board on any matter not on this agenda and over which the Board has
jurisdiction. Speakers are limited to three minutes. Please state your name for the
record before making your presentation. The Board may take action to direct th e staff
to place a matter of business on a future agenda. A maximum of 30 minutes will be
allowed for Public Comment, unless changed by the Board.)
A. CONSENT AGENDA:
1. Oversight Board Special Meeting Draft Action Minutes – October 11, 2012
Recommendation: Oversight Board approve the Special Meeting Draft Action
Minutes of October 11, 2012.
B. BUSINESS ITEMS:
1. Accountant’s Report on Applying Agreed-Upon Procedures
Recommendation: Board receive and file Accountant’s Report on Applying
Agreed-Upon Procedures prepared by the County of San Luis Obispo
2. Public Session Regarding Due Diligence Review of Other Funds
Recommendation: Oversight Board review the Due Diligence Review in public
session.
C. BOARD MEMBER COMMENTS:
D. ADJOURNMENT:
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in
an Oversight Board meeting, please contact the City Clerk’s Office at (805) 470-3400. Notification at
least 48 hours prior to the meeting or time when services are needed will assist the City staff in assuring
that reasonable arrangements can be made to provide accessibility to the meeting.
ITEM NUMBER: OB - 1
DATE: 12/20/12
Oversight Board for Successor Agency
to the Community Redevelopment Agency
of Atascadero
Election of Chairperson and Vice Chairperson for the
Oversight Board for Successor Agency to the Community
Redevelopment Agency of Atascadero
RECOMMENDATION:
Oversight Board elect one member to serve as Chairperson and elect one member to
serve as Vice Chairperson for the Oversight Board for Successor Agency to the
Community Redevelopment Agency of Atascadero.
DISCUSSION:
The Oversight Board consists of seven (7) members appointed by City and County
officials. The Mayor of Atascadero appoints two (2) of the seven (7) members on the
Board.
The City of Atascadero elected Mayor Tom O’Malley in November 2012. Mayor
O’Malley announced at the December 11, 2012 Council meeting, that he has appointed
Council Member Roberta Fonzi and City Manager Wade McKinney to the Board,
replacing former Mayor Bob Kelley and Assistant City Manager Jim Lewis. Mr. Kelley
and Mr. Lewis were the Chair and Vice-Chair of the Board.
The Board selects its Chairperson and Vice Chairperson by election. The by-laws state
that the terms of these positions is one year.
Recommended Voting Procedures: All actions must be taken on a majority vote of the
total membership of the Board. Given that the Oversight Board has seven (7)
members, four (4) affirmative votes are needed to pass a motion. Given the lack of a
Chairperson or Vice Chairperson, the Secretary will open and close nominations to the
Oversight Board for the Chairperson. A vote will be taken and the Chairperson and
Vice Chairperson will be elected.
ITEM NUMBER: OB A - 1
DATE: 12/20/12
SPECIAL MEETING
OVERSIGHT BOARD FOR SUCCESSOR
AGENCY TO THE COMMUNITY
REDEVELOPMENT AGENCY OF
ATASCADERO FOR REDEVELOPMENT
AND HOUSING PURPOSES1
Draft Action Minutes
Thursday, October 11, 2012
3:30 P.M.
Atascadero City Hall, Conference Room #4
6907 El Camino Real
Atascadero, California
CALL TO ORDER:
Chairperson Kelley called the meeting to order at 3:30 p.m.
ROLL CALL:
Present: Board Members Jarvis, Clemens, Patterson, Sommer, Weathers,
and Chairperson Kelley
Absent: Vice Chairperson Lewis
Staff Present: City Manager Wade McKinney, Administrative Services Director
Rachelle Rickard, and City Clerk/Assistant to the City Manager
Marcia McClure Torgerson.
1 On January 10, 2012, the Atascadero City Council adopted Resolution No. 2012-002, electing to serve as the
successor to the Community Redevelopment Agency of Atascadero for redevelopment purposes, and also elected to
retain the housing assets and functions previously performed by the Community Redevelopment Agency of
Atascadero.
Oversight Board
October 11, 2012
Page 2 of 3
APPROVAL OF AGENDA:
MOTION: By Board Member Sommer and seconded by Board Member
Patterson to approve the agenda.
Motion passed 6:0 by a roll-call vote.
PUBLIC COMMENT: None
A. CONSENT AGENDA:
1. Oversight Board Draft Action Minutes – October 4, 2012
Recommendation: Oversight Board approve the Draft Action Minutes of
October 4, 2012.
MOTION: By Board Member Jarvis and seconded by Board Member
Sommer to approve the Consent Calendar.
Motion passed 6:0 by a voice vote.
B. BUSINESS ITEMS:
1. Approval of Due Diligence Review of Low Moderate Income Housing Fund
Fiscal Impact: None for this action.
Recommendation: Oversight Board approve Successor Agency to the
Community Redevelopment Agency of Atascadero Agreed Upon Procedures -
AB 1484 Low/Moderate Housing Fund Report. [Administrative Services]
Administrative Services Director Rachelle Rickard gave the staff report and answered
questions from the Board.
PUBLIC COMMENT: None
MOTION: By Board Member Clemens and seconded by Board Member
Weathers to approve Successor Agency to the Community
Redevelopment Agency of Atascadero Agreed Upon
Procedures- AB 1484 Low/Moderate Housing Fund Report.
Motion passed 6:0 by a roll-call vote.
Oversight Board
October 11, 2012
Page 3 of 3
2. Review of Oversight Board Meeting Schedule
Fiscal Impact: None for this action.
Recommendation: Oversight Board receive oral report from staff and direct
staff to cancel the next regular meeting of October 18, 2012. [City Clerk]
Mayor Kelley stated that this item is about cancelling the regularly scheduled meeting
next week, and meet again in December.
MOTION: By Board Member Sommer and seconded by Board Member
Clemens to cancel their regularly scheduled meeting of
October 18, 2012, and meet at the next regularly scheduled
meeting on December 20, 2012.
Motion passed 6:0 by a voice vote.
C. BOARD MEMBER COMMENTS: None
D. CITY MANAGER COMMENTS:
Ms. Rickard explained to the Board that the Department of Finance (DOF) has
approved our ROPS, except for 5 line items, all are City Hall projects. She and City
Manager McKinney will attend a Meet and Confer meeting next week with the DOF in
an attempt to resolve these issues.
E. ADJOURNMENT:
Chairperson Kelley adjourned the meeting at 3:50 p.m.
MINUTES PREPARED BY:
______________________________________
Marcia McClure Torgerson, C.M.C.
City Clerk / Assistant to the City Manager
ITEM NUMBER: OB – B 1
DATE: 12/20/12
Oversight Board for Successor Agency to
the Community Redevelopment Agency of
Atascadero
Accountant’s Report on Applying
Agreed-Upon Procedures
RECOMMENDATION:
Board receive and file Accountant’s Report on Applying Agreed -Upon Procedures
prepared by the County of San Luis Obispo
DISCUSSION:
The adoption of AB1x26 requires each County Auditor-Controller to conduct, or cause
to be conducted, an agreed-upon procedures (AUP) audit of each former
redevelopment agency in their respective county. The original purpose of the report
was to ensure that the dissolved redevelopment agency is in compliance with statutory
requirements and to establish each RDA’s assets and liabilities; to document and
determine each agency’s pass-through payment obligations to other taxing entities; and
to determine and document the amount and terms of any indebtedness incurred by the
former RDA. AB1484 was later adopted, requiring two independent auditor separate
reports that will be used by the State to determ ine assets, liabilities and compliance;
however the original County report is still required.
Representatives of the San Luis Obispo County Auditor-Controller’s Office began their
review of the former Community Redevelopment Agency of Atascadero in May 2012,
and completed the report November 15, 2012. The report includes an executive
summary, a detailed section on the agreed -upon procedures and results, and an asset
listing.
Some of the procedures performed include:
ITEM NUMBER: OB – B 1
DATE: 12/20/12
o The County compared the line item estimates on the EOPS I (adopted 8/25/11
for the period of August 2011-December 2011) to the supporting documentation
showing the obligation was enforceable. They then compared the original
estimates on the EOPS I, to what their estimate was at the time of their review
(May 2012-November 2012). All differences were reported.
o The County compared the line item estimates on the EOPS II (adopted 1/24/12
for the period of January 2012-June 2012) to the supporting documentation
showing the obligation was enforceable. They then compared the original
estimates on the EOPS II, to what their estimate was at the time of their review
(May 2012-November 2012). All differences were reported.
o The County compared the line item estimates on the ROPS I (adopted 3/27/12
for the period of January 2012 - June 2012) to the supporting documentation
showing the obligation was enforceable. They then compared the original
estimates on the ROPS I, to what their estimate was at the time of their review
(May 2012-November 2012). All differences were reported.
While there are many items listed where the estimated amount was different than the
actual amount paid, these are to be expected, do not change the funding for the
Successor Agency and are now reported to the Department of Finance as part of the
new ROPS III form developed with the passage or 1484.
Overall, the Auditor-Controller’s review supports the status of the individual items
presented on the Successor Agency’s Final Required Obligation Payment Schedule
(ROPS) with a few exceptions. The exceptions included the following items:
o Loans from the City of Atascadero. AB1x26 set forth criteria for determining
eligibility for repayment of loans between the City and the RDA. AB 1484 has
since revised the treatment of all loans between the City and the Agency. All
loans are now eligible for repayment with the approval of the Oversight Board
and once the Successor Agency has met certain criteria. AB 1484 sets forth how
the loans will be repaid.
o Contracts between the Agency and the City of Atascadero. In June 2011,
the legislature passed AB1x26 which determined that City/Agency agreements
entered into after January 1, 2011 were not valid. The City and Agency had
entered into several agreements on January 14, 2011. Because the contracts
were already in place at the time of the legislation, the legality of the legislature’s
action may be subject to future court determinations. In order to fully disclose all
transactions, the Successor Agency has consistently included all contracts
entered into by the City to fulfill these RDA/City contracts on the EOPS and
ROPS.
ITEM NUMBER: OB – B 1
DATE: 12/20/12
o The Agency paid California Redevelopment Association dues for $2,670 on July
1, 2011. The County found that they were not necessary for the continued
operation or administration of the RDA.
None of the items listed as exceptions will change the course of current business for the
Successor Agency.
ATTACHMENT:
1. Successor Agency to the Community Redevelopment Agency of Atascadero
Accountant’s Report on Applying Agreed Upon Procedures
ITEM NUMBER: OB B - 2
DATE: 12/20/12
Oversight Board for Successor Agency
to the Community Redevelopment Agency
of Atascadero
Public Session Regarding Due Diligence Review
of Other Funds
RECOMMENDATION:
Oversight Board review the Due Diligence Review in public session.
DISCUSSION:
The adoption of AB1484 in June of 2012 requires that each former Redevelopment
Agency have a two separate due diligence reviews prepared by a licensed accountant.
One review is for the remaining assets of the Low Moderate Income Housing Fund, and
the other review is for all other former Redevelopment Agency Funds. The due
diligence reviews require a licensed accountant to perform certain procedures designed
to address specific areas of the legislation. The procedures were developed by the
Department of Finance in conjunction with the California Society of Certified Public
Accountants and were finalized on August 27, 2012.
By December 17, 2012, the Due Diligence Review of the Other Funds (Other Funds
Review) must be completed by the licensed accountant and submitted to the members
of the Oversight Board, the County Auditor Controller, the State Controller and the
Department of Finance. After receipt of the Other Funds Review, the Oversight Board
must hold a public session to consider the Other Funds Review. The Oversight Board
must then wait at least five business days after the public session, to hold another
meeting in which they can consider approval of the Other Funds Review. The second
meeting must be completed and the final approved Due Diligence Review of the Other
Funds must be submitted to the State by January 15, 2013.
ITEM NUMBER: OB B - 2
DATE: 12/20/12
The Department of Finance will then review the Other Funds Review and must approve
or decide to overturn the Oversight Board approval by April 1, 2013. Within 5 days of
the Successor Agency receipt of the Department of Finance decision, the Successor
Agency may either: 1) Request a meet and confer process to resolve disputes on the
Review; or 2) Transfer funds as reported in the Other Funds Review to the auditor-
controller for distribution to the taxing agencies.
The results of the Other Funds Review confirmed that the funds had $16,413,420 in
assets as of June 30, 2012. This amount is reduced by:
$1,456,919 that is legally restricted by various bond documents
$5,752,747 of non- liquid assets
$2,228,446 that was needed to satisfy the ROPS for the 2012-2013 fiscal year
$762,507 that was distributed to taxing agencies in July of 2012
This leaves a balance of $6,152,801 that will be distributed to the taxing agencies
sometime in the spring.
The report contains various schedules required by the legislation.
Attachment A shows assets transferred from the Redevelopment Agency to the
Successor Agency on 1/31/12. (Per the legislation, related liabilities are not
shown)
Attachment B shows amounts transferred from the Redevelopment Agency to the
City during the period of January 1, 2011 through January 31, 2012
Attachment B1 is the Asset transfer assessment for submitted to t he State
Controller in May of 2012
Attachment C shows the assets, liabilities, revenues and expenditures for various
years for all redevelopment funds (including the Low-Moderate Income Housing
Fund)
Attachment D is a listing of assets for other funds as of June 30, 2012. This
shows total assets of $16,413,420 and ties to the total assets listed in
Attachment H
Attachment E details $1,456,919 in assets that are restricted for specific use by
bond covenants
Attachment F details $5,752.747 in non-liquid assets. These assets are not
easily converted to cash and thus cannot be “paid” to the County for distribution.
They include capital assets such as park improvements and buildings, along with
other accounting assets
Attachment G details $2,288,446 that needs to be withheld from the available
RDA assets in order to meet required obligations on the ROPS.
ITEM NUMBER: OB B - 2
DATE: 12/20/12
Attachments G1 and G2 are copies of the Oversight Board approved ROPS for
the periods of July 1, 2012 – December 31, 2012 and January 1, 2013- June 30,
2013.
Attachment H calculates the amount to be distributed to the taxing agencies.
No exceptions were found by MLH during the Due Diligence Review of Other Funds.
In compliance with AB1484, the Oversight Board will review the Due Diligence Review
of Other Funds in a public session, but will not take any action on this item at this time.
ATTACHMENT:
1. Successor Agency of the City of Atascadero Agreed Upon Procedures – AB1484
Other Funds (Due Diligence Review of Other Funds)