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2020/09/03 Mobile Home Park Rent Appeals Board Agenda Packet City of Rohnert Park Mobile Home Parks Rent Appeals Board A G E N D A Thursday, September 3, 2020 -- 6:00 P.M. * COVID-19 NOTICE * Consistent with Executive Orders No. N-25-20 and No. N-29-20 from the Executive Department of the State of California and the Sonoma County Health Official’s March 17, 2020 and March 31, 2020 Shelter in Place Orders, the Mobile Home Parks Rent Appeals Board Meeting will not be physically open to the public and Board Members will be teleconferencing into the meeting via Zoom Video Communications software. How to observe the Meeting: To maximize public safety while still maintaining transparency and public access, members of the public can observe the meeting on Cable Channel 26 or by visiting meeting central on our website https://www.rpcity.org/city_hall/city_council/meeting_central How to submit Public Comment: Members of the public may provide public comment by sending comments to the Recording Secretary by email at rab@rpcity.org. Comments are requested by 3:00 p.m. on the day of the meeting, but can be emailed until the close of the Agenda Item for which the comment is submitted. Email comments must identify the Agenda Item Number in the subject line of the email and should be a maximum of 350 words, which corresponds to approximately 3 minutes of speaking time. The comments will be read for the record, with a maximum allowance of 30 minutes of total public comments, subject to the Chair’s discretion. If a comment is received after the agenda item is heard but before the close of the meeting, the comment will still be included as a part of the record of the meeting but will not be read for the record or considered in connection with the agenda item. 1. CALL TO ORDER 2. PLEDGE OF ALLEGIANCE 3. ROLL CALL (Engelhart___ Finnigan___ Kirby___ Reymond___ Waterman___) 4. ACKNOWLEDGEMENT OF POSTING OF AGENDA. Agenda posted in a minimum of three public places: Community Center, Public Safety Building & City Hall. 5. PUBLIC COMMENT (Items not on Agenda). Persons who wish to speak to the Board regarding an item that is not on the agenda may do so at this time. 6. CONSENT CALENDAR – APPROVAL OF MINUTES 7. AGENDA ITEMS 7.1 Accounts Receivable Write-off of Outstanding Balance of 2014 Rancho Verde Mobile Home Park Petition 7.2 Study Session on Changing Accounting Period from Calendar Year to Fiscal Year 7.3 Study Session on 2021 Budget 8. ITEMS FROM THE BOARD 9. ITEMS FROM THE STAFF 10. SECOND PUBLIC COMMENT PERIOD (Items not on Agenda) 11. NEXT REGULARLY SCHEDULED MEETING 12. ADJOURNMENT Page | 1 DATE: September 3, 2020 TO: Rent Appeals Board FROM: Manuel Orozco, Accounting Supervisor SUBJECT: Item 7.1 – Accounts Receivable Write-off of Outstanding Balance of 2014 Rancho Verde Mobile Home Park Petition RECOMMENDED ACTION: Consider staff recommendation to write-off the remaining balance for Rancho Verde Mobile Home Park Petition CIPT 2014-01 and direct staff to include this adjustment in next year’s budget. BACKGROUND: On April 14, 2014, Rancho Verde Mobile Home Park (RVP) submitted a petition to the Rent Appeals Board for a capital improvement pass-through (CIPT) to recoup the costs of repaving the asphalt roadways in the park. The total Rent Appeals Board costs incurred by this petition were $129,033.99, of which RVP submitted payment for $40,000. Staff demanded payment of the outstanding $89,033.99 in three formal letters, but received no payment. At its January 5, 2017 meeting, the Board adopt Resolution 2017-01, which ordered RVP to immediately remit $89,033.99 to fully reimburse the Board for the costs it incurred to process the petition. Staff submitted this demand on behalf of the Board, but received no response from RVP. The Board has attempted collection of this bill several times, and to date, has received nothing from RVP. Staff discussed the Board’s options for bill collection with the City Attorney’s office, who informed us that the only route left to the Board would be to file a lawsuit against RVP. This would likely cost substantially more than the $89,033.99 the Board is attempting to collect from RVP. For this reason, the Board has not pursued this option. At the time that RVP submitted the 2014 petition, there was no formal reimbursement agreement for landlord petitions in place and the Board did not have the power to cease work on a landlord petition if the landlord was overdrawn on their petition deposit. On January 5, 2017, the Board approved an amendment to the Mobile Home Parks Rules and Regulations (“Rules”) to incorporate a reimbursement agreement for landlord petitions and appeals, and include a form Reimbursement Agreement as an Exhibit. On November 7, 2019, the Board approved additional amendments to the Rules which included setting $5,000 as the minimum account balance threshold for landlord petitions. Thanks to these amendments, if a landlord submits a petition, they must sign a Reimbursement Agreement and must keep their account balance over $5,000, or the Board will cease work on their petition. CITY OF ROHNERT PARK Mobile Home Rent Appeals Board Page | 2 DISCUSSION: At the Auditor’s request, the City accrued the $89,033.99 for the 2014 RVP petition costs, during the period of time the Board was reviewing options with the City Attorney’s office to collect the outstanding balance. This balance has remained as an accounts receivable in the Board’s fund account for the past several years now. Since the Board is unlikely to ever collect this amount, staff is requesting that we write-off the receivable balance. STAFF RECOMMENDATION: Staff recommends the Board approve to write-off the 2014 Petition Costs of the Rancho Verde Mobile Home Park that was recorded as a receivable for $89,033.99 as it is no longer recoverable. This would be formally approved along with the budget at next month’s meeting. FISCAL IMPACT/FUNDING SOURCE: This will result in a fund balance reduction of $89,033.99 due to the write-off of the receivable and the reversal of prior year revenue. After this reduction, the fund balance would be $214,757, which are sufficient funds for the Board’s budget and reserves in the coming year. Planning Manager Approval Date: 8/28/20 Page | 1 DATE: September 3, 2020 TO: Rent Appeals Board (RAB) FROM: Manuel Orozco, Accounting Supervisor, Katie Edgar, Accountant, Yosselyn Valencia, Accountant & Jenna Garcia, Housing Administrator SUBJECT: Item 7.2 – Study Session on Changing Accounting Period from Calendar Year to Fiscal Year RECOMMENDED ACTION: Consider changing the accounting period of the Rent Appeals Board from a Calendar Year budget that runs January 1-December 31 to a Fiscal Year period that runs July 1-June 30, making it consistent with the accounting period of the remainder of the City of Rohnert Park. BACKGROUND: The City’s financial reporting system is organized on a fund basis. Individual funds are utilized to identify financial transactions and resources associated with providing specific activities or programs in conformance with special regulations, restrictions, or limitations. Among these funds is the Rent Appeals Board (“the Board”) which was established on December 8, 1987 by the Mobile Home Ordinance No. 494 and was amended by the passing of Measure L approving the addition of Rohnert Park Municipal Code Section 9.70.132 in 1994. Since its establishment, the Rent Appeals Board has operated under established Rules and Regulations adopted to interpret Ordinance No. 494. Each October, the Board adopts its budget and establishes registration fees to finance its expenses. While all other City programs are now on a fiscal year budget cycle, which operates from July 1st to June 30th, the Board has remained on a calendar year budget cycle, operating from January 1st to December 31st. This has created challenges for tracking and managing the budget and expenses. The City’s financial software system only tracks budgets and expenses within the fiscal year budgeting cycle, and the City is audited on a fiscal year basis. In order to prepare budget documents for the Board, staff must extract each month’s expenses from the system and manually enter it into an external spreadsheet. This creates opportunity for errors. Additionally, because the budget cycle doesn’t match the system, there is the potential for timing issues – where an expense may fall within the “wrong year” because of when it was invoiced. On September 5, 2019, the Board conducted a study session to consider changing its budget cycle to a fiscal year. The Board considered this option and directed staff to look into an additional option of changing the budget cycle to fiscal year and changing the due date of the registration fees that fund the Board’s budget to July, instead of February. Staff has investigated this option and is returning with information about both options. CITY OF ROHNERT PARK Mobile Home Rent Appeals Board Page | 2 DISCUSSION: The Rent Appeals Board has historically operated under a calendar year budget with the adoption of the budget in October and accounting period beginning January 1st. At its October meeting, the Board also determines the annual registration fee for mobile home park spaces based on the projected budget for the upcoming year and sets the annual general adjustment, which determines the maximum allowable space rent for rent-controlled spaces in Rohnert Park for the coming year. In October, staff sends each mobile home park owner a letter notifying them of the annual general adjustment and the annual registration fee. The mobile home park owners send formal notification to their tenants of rent increases for the coming year, which includes both the increase per the annual general adjustment and the annual registration fee. Mobile home park owners pay the City registration fees for all rent-controlled spaces within their mobile home park by February of each year, and then pass along the costs to their tenants to collect throughout the year. The City’s Mobile Home Ordinance requires the annual general adjustment to be set on or after February 1st of each year, based on annual CPI data collected from the previous September. The Rent Appeals Board Rules and Regulations requires that the Board determine the annual registration fee on or before December 1st and requires the landlords to re-register all mobile home spaces by February 1st of each year. In order to promote efficiency and reduce the need for rent increases to tenants more than once a year, the process to notify landlords of the annual growth adjustment and registration fees has been consolidated. Below is a description of the two options for moving the Board’s budget to a fiscal year. Option 1: Move budget cycle to fiscal year, but keep registration fees due in February (recommended). The first option would move the Board’s budget cycle to a fiscal year but would not change when registration fees are due. This would move the Board’s budget study session from October to April and would mean that the Board would set registration fees based on previous year’s actual costs rather than projected costs. This change would require no modifications to the Ordinance or Rules and Regulations. See Table 1 below. Table 1: Current and Proposed Budget Timeline Month Current Proposed January New budget year starts February Registration fees due Registration fees due April Approve fiscal year budget July New budget year starts September Study session for budget October Set the annual general adjustment Approve calendar year Budget Set registration fees based on projected expenses for coming year Set the annual general adjustment Set registration fees based on previous year’s actual expenses Page | 3 While different from how the Board has previously operated, staff believes that setting the registration fees based on actual expenses from the previous year would allow the Board to better manage its funds and ensure that it is not overcharging mobile home tenants. Over the past five years, the Board has consistently budgeted more than it expended. This method of budgeting has resulted in a high fund balance. The current fund balance is $214,757. While it is helpful to have a buffer for unanticipated costs and tenant petitions, the Board does not need to continue increasing its fund balance at this time. See Table 2 below for budget versus expended by year. Table 2: Amount Budgeted Versus Expended by Year* Year Budgeted Expended Difference 2016 $87,900.00 $50,601.44 +$37,298.56 2017 $99,100.00 $94,986.42 +$4,113.58 2018 $87,900.00 $78,900.07 +$8,999.93 2019 $82,900.00 $52,486.30 +$30,413.70 2020** $84,730.00 $8,798.96 +$75,931.04 TOTAL $442,530.00 $285,773.19 +156,756.81 * That this does not include expenses for petitions, which were paid for separately by mobile home park owners. ** This includes only funds expended year-to-date through June 30, 2020. Due to the economic impacts of COVID-19, many people today are struggling to make ends meet. Most people living in mobile home parks are low income, which makes them disproportionately affected. Because of the Board’s high fund balance and low funds expended in the current year, staff believes that we can offer tenants COVID relief by providing a registration fee waiver for the coming year. There will still be a cost for operating the Board, but fees would be deferred to the following year. This would also give the Board time to adjust to new its budget cycle. The Board had previously expressed concern about setting up a budget that might “run in the red” for part of the year. After considering this, staff recommends setting up a new fund structure to ensure that there are ample funds available to cover expected and unexpected expenses. See Table 3 demonstrating the recommended fund structure below. Table 3: Fund Structure Operational Funds Covers normal operational budgeted expenses Fund Balance Funds remaining in the fund after operations and reserves are covered Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses Page | 4 Operational funds would cover all budgeted expenses and the fund balance would be available to cover large projects that weren’t expected by the Board. The fund structure would include adding an official line item for reserves, which would be set aside for tenant petitions and unexpected operational expenses. (Thanks to the amendment to the Rules adopted last year, landlords are held responsible to pay for their own petitions.) Prior to accessing reserves, the Board would need to approve an amendment to the budget. Over the past several years, the Board has assigned between $10,000 to $20,000 annually to the reserve fund. Staff recommends maintaining a fund level of $100,000 in reserves. If any of these reserve funds are utilized, the registration fees would be increased in subsequent years to replenish the reserves, however these could be spread over 3-5 years to lessen the financial impact on the tenants. The Board currently has a sufficient fund balance to implement this new fund structure immediately. If the Board approves this option today, the next steps would be to pass a 6-month budget in October 2020, which would cover the period through June 30, 2021. Then, in April 2021, the Board would need to pass a 12-month budget based on the fiscal year. In subsequent years, the annual general adjustment and registration fees would continue to be approved in the October meeting, but the budget would be approved in the April meeting. Option 2: Move budget cycle to fiscal year and move registration fee due date to July (not recommended.) In previous meetings, the Board had expressed concerns about setting its registration fees based on the previous year’s actual expenses, instead of the coming budget year’s projected expenses. At the Board’s request, staff investigated the option of moving both the budget cycle and the registration fee due date to start in July. This change would require an amendment to Chapter 3 of the Rules and Regulations, which would involve staff and city attorney time. The amendment process would likely take several months and the change would not be effective until 2022. Since the Mobile Home Ordinance was passed by voters, amending the due date of the annual general adjustment would not be possible without returning to the voters. If the due date of the registration fees were moved to July, it would no longer align with the annual general adjustment. This would mean that staff would need to send notification letters to landlords twice a year – in October notifying them of the annual general adjustment increase and in April notifying them of the registration fees. This would result in landlords needing to notify tenants of increases twice a year – once for their rent increase and once for their registration fee for the coming year. (With hundreds of mobile home tenants in Rohnert Park, this is no small task.) While not impossible, changing the due date of the registration fees would create inefficiencies and incur expenses for both the Board and for mobile home park landlords. Additionally, this would impact tenants who are accustomed to receiving notification of rent increases and registration fees at the same time and plan their annual budgets accordingly. For these reasons, staff is not recommending this option. Page | 5 Staff Recommendation Staff is recommending Option 1 for a variety of reasons, including: • It does not require an amendment to the Ordinance or to the Board Rules and Regulations; • It could go into effect immediately starting January 2021; • There are sufficient funds in the fund balance to cover current year’s expenses plus unexpected expenses – the Board will not “run in the red”; • Setting registration fees based on previous year’s actual expenses results in more accurate accounting and eliminates the unintentional growth of fund balance; • Due to low expenses this year and a high fund balance, the Board would be able to offer tenants a one-year waiver and not charge new registration fees until February 2022; • The budget would match the City’s fiscal year and be compatible with City finance software; • The City’s Finance Department would be able to easily provide accurate real-time expense data. OPTIONS CONSIDERED: 1. Consider moving budget cycle to fiscal year, but keep registration fees due in February (recommended). This would eliminate additional work to provide basic financial reports, reduce opportunities for errors and appropriation challenges, and align with the rest of the City’s funds. This would also ensure that the Board charges tenants accurately for registration fees. If the Board approves this option, staff will bring a resolution to the next Board meeting in October. 2. Move budget cycle to fiscal year and move registration fee due date to July (not recommended.) This would require an update to the Rules and would create inefficiencies for both the Board and for mobile home park landlords. Additionally, this would impact tenants who are accustomed to receiving notification of rent increases and registration fees at the same time and plan their budgets accordingly. FISCAL IMPACT/FUNDING SOURCE: There is no direct fiscal impact associated with the recommended action. Planning Manager Approval Date: 8/28/20 1 DATE: September 3, 2020 TO: Rent Appeals Board FROM: Manuel Orozco, Accounting Supervisor, Yosselyn Valencia, Accountant, Katie Edgar, Accountant & Jenna Garcia, Housing Administrator SUBJECT: Item 7.3 – Study Session on 2021 Budget RECOMMENDED ACTION: Conduct a study session on the 2021 Budget and provide direction to staff. BACKGROUND: The Rohnert Park Mobile Home Ordinance (“Ordinance”) was adopted pursuant to a vote of the people at a special election held on December 8, 1987. The Ordinance was established to prevent unreasonable rent increases while still assuring mobile home park owners a reasonable rate of return on their investment. The Ordinance established a rent appeals board (“Board”) consisting of five (5) appointed commissioners who serve four-year terms. The Board is empowered to set the rent ceiling for controlled rental spaces, issue orders, rules and regulations, conduct hearings, and charge fees (“Registration Fees”) to finance its reasonable and necessary expenses. Each October, the Board adopts its budget and establishes registration fees. The Board announces the estimated annual registration fee per rent-controlled mobile home space on or before November 1st of each year. Annual Registration Fees are paid by each of the five (5) mobile home parks (collectively, “Parks”) on or before February 1st of each year. The Board is considering switching to a fiscal year budget, which would change the timing of certain budgeting activities. The previous item for consideration in this meeting’s agenda (Item 7.2) addresses the next steps to changing to a fiscal year budget. If the Board approves the staff recommendation to move to a fiscal year budget, the Board would need to adopt a 6-month budget in October 2020, which would cover the period through June 30, 2021. Then, in April 2021, the Board would need to pass a 12-month budget based on the fiscal year. In subsequent years, the annual general adjustment and registration fees would continue to be approved in the October meeting, but the budget would be approved in the April meeting. This study session offers budget scenarios based on a 6-month budget and a 12-month budget. DISCUSSION: Due largely to the impacts of COVID-19, expenses in 2020 have been extremely low. To date, the Board has held no meetings and has had no petitions filed. As a safety measure, staff have been primarily working remotely, and for that reason, has not made progress on the Rent Appeals Board digital file organization project. CITY OF ROHNERT PARK Mobile Home Rent Appeals Board 2 The maintenance of historic records is an important project for the Board and one staff hopes to address in the coming year. The Board has approximately twenty boxes of records at the City – mostly old petitions that need to be kept. The Corporation Yard which stores most of the City’s physical files is expected to be demolished within the next two years and we need to eliminate as many paper records as possible, since we will no longer have a good place to store these documents in hard copy format. The paper records need to be either destroyed, if no longer needed, or converted into electronic format. This is part of a city-wide effort to consolidate and convert all City records into electronic format. In October, staff will request that the Board adopt a budget with the following components: • Staffing (city liaison and attorney) • Petition set-aside • Project expenses for special projects like the records retention project and/or any minor amendments to the Rules and Regulations • Postage/mailing/publications • Cost allocation (for city facilities and administrative services) • Digital organization project The following outlines two budget scenarios: the first is a 6-month budget, which would be implemented if the Board opts to change to a fiscal year budget cycle; the second is a 12-month budget, which would be implemented if the Board opts to continue using a calendar year budget cycle. Six Month Budget – Facilitate Change to Fiscal Year Attached as Exhibit A is a proposed six-month budget with a recommended budget and an alternate budget. The recommended budget is based on average expenses from the past four years for all categories except Project Expenses, which are based on projections for special projects in the coming year. The alternate budget mirrors the current year’s budget. Both budgets are cut in half to cover the Board’s expenses through June 30, 2021. The recommended budget would assign $100,000 to Reserves, $39,470 to Operational Funds for expenses incurred during January 2021 through June 2021. The remaining $75,287 would rest in fund balance, and would be assigned for the Fiscal Year 2021/22 operational budget, which would start July 1, 2021. Table 1: Fund Structure – Six Month Budget Fund Type Definition Amount Operational Funds Covers normal operational budgeted expenses $39,470 Fund Balance Funds remaining in the fund after operations and reserves are covered $75,287 Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses $100,000 3 Twelve Month Budget – Continue Using Calendar Year Attached as Exhibit A is a proposed six-month budget with a recommended budget and an alternate budget. The recommended budget is based on average expenses from the past four years for all categories except Project Expenses, which are based on projections for special projects in the coming year. The alternate budget mirrors the current year’s budget. Both budgets are cut in half to cover the Board’s expenses through June 30, 2021. Attached as Exhibit B is a proposed twelve-month calendar year budget with a recommended budget and an alternate budget. The recommended budget is based on average expenses from the past four years for all categories except Project Expenses, which are based on projections for special projects in the coming year. The alternate budget mirrors the current year’s budget. The recommended twelve-month calendar year budget would assign $100,000 to Reserves, $78,940 to Operational Funds for expenses incurred between January 2021 and December 2021. The remaining $35,817 would rest in fund balance. Table 2: Fund Structure – Twelve Month Budget Fund Type Definition Amount Operational Funds Covers normal operational budgeted expenses $78,940 Fund Balance Funds remaining in the fund after operations and reserves are covered $35,817 Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses $100,000 NEXT STEPS: Following this study session and a decision on the approach related to a calendar year versus fiscal year budget, staff will prepare a budget for adoption at the October 2020 meeting. FISCAL IMPACT/FUNDING SOURCE: There is no direct fiscal impact associated with the recommended action. Planning Manager Approval Date: 8/28/20 2021 SIX MONTH FISCAL YEAR BUDGET WORKSHEET 2018 2019 2020 Adopted Budget Adopted Budget Adopted Budget Recommended Alternate Staffing Costs: 6110 City Attorney $15,000.00 $15,000.00 $15,000.00 $9,000.00 $7,500.00 6108 Development Services $15,000.00 $15,000.00 $15,000.00 $9,500.00 $7,500.00 Total Staff Expenses $30,000.00 $30,000.00 $30,000.00 $18,500.00 $15,000.00 Petitions: 5100 Duplication $100.00 $100.00 $100.00 $50.00 $50.00 5130 Postage $200.00 $200.00 $200.00 $100.00 $100.00 6110 Other Legal-Hearings $25,000.00 $25,000.00 $25,000.00 $8,500.00 $12,500.00 Total Petitions Expenses $25,300.00 $25,300.00 $25,300.00 $8,650.00 $12,650.00 Other Expenses: 5100 Supplies $100.00 $100.00 $100.00 $20.00 $50.00 5130 Postage $300.00 $300.00 $300.00 $150.00 $150.00 5200 Publications $100.00 $100.00 $100.00 $50.00 $50.00 Total Other Expense $500.00 $500.00 $500.00 $220.00 $250.00 Rules and Regulations Update Project: Development Services Staffing Costs $18,000.00 $10,000.00 $8,000.00 $2,000.00 $4,000.00 City Attorney Costs $12,000.00 $5,000.00 $3,000.00 $1,000.00 $1,500.00 Records Retention Project n/a n/a $15,000.00 $7,500.00 $7,500.00 Total Project Expenses $30,000.00 $15,000.00 $26,000.00 $10,500.00 $13,000.00 Miscellaneous Expenses: 6425 Cost Allocation Plan $2,000.00 $2,000.00 $2,830.00 $1,600.00 $1,415.00 6600 Travel/Meetings $100.00 $100.00 $100.00 $0.00 $50.00 Add to Reserves $10,000.00 $0.00 $0.00 Total Miscellaneous Expenses $2,100.00 $12,100.00 $2,930.00 $1,600.00 $1,465.00 Total Expenses $87,900.00 $82,900.00 $84,730.00 $39,470.00 $42,365.00 Estimated Rent Control Spaces 1,184 1,169 1,177 Annual Registration Fee/Space $74.24 $70.92 $71.99 N/A N/A Monthly Fee/Space $6.19 $5.91 $6.00 N/A N/A Reserve Balance N/A N/A N/A $100,000.00 $100,000.00 January - June 2021 Budget Options 2021 TWELVE MONTH CALENDAR YEAR BUDGET WORKSHEET 2018 2019 2020 Adopted Budget Adopted Budget Adopted Budget Recommended Alternate Staffing Costs: 6110 City Attorney $15,000.00 $15,000.00 $15,000.00 $18,000.00 $15,000.00 6108 Development Services $15,000.00 $15,000.00 $15,000.00 $19,000.00 $15,000.00 Total Staff Expenses $30,000.00 $30,000.00 $30,000.00 $37,000.00 $30,000.00 Petitions: 5100 Duplication $100.00 $100.00 $100.00 $100.00 $100.00 5130 Postage $200.00 $200.00 $200.00 $200.00 $200.00 6110 Other Legal-Hearings $25,000.00 $25,000.00 $25,000.00 $17,000.00 $25,000.00 Total Petitions Expenses $25,300.00 $25,300.00 $25,300.00 $17,300.00 $25,300.00 Other Expenses: 5100 Supplies $100.00 $100.00 $100.00 $40.00 $100.00 5130 Postage $300.00 $300.00 $300.00 $300.00 $300.00 5200 Publications $100.00 $100.00 $100.00 $100.00 $100.00 Total Other Expense $500.00 $500.00 $500.00 $440.00 $500.00 Rules and Regulations Update Project: Development Services Staffing Costs $18,000.00 $10,000.00 $8,000.00 $4,000.00 $8,000.00 City Attorney Costs $12,000.00 $5,000.00 $3,000.00 $2,000.00 $3,000.00 Records Retention Project n/a n/a $15,000.00 $15,000.00 $15,000.00 Total Project Expenses $30,000.00 $15,000.00 $26,000.00 $21,000.00 $26,000.00 Miscellaneous Expenses: 6425 Cost Allocation Plan $2,000.00 $2,000.00 $2,830.00 $3,200.00 $2,830.00 6600 Travel/Meetings $100.00 $100.00 $100.00 $0.00 $100.00 Add to Reserves $10,000.00 $0.00 $0.00 Total Miscellaneous Expenses $2,100.00 $12,100.00 $2,930.00 $3,200.00 $2,930.00 Total Expenses $87,900.00 $82,900.00 $84,730.00 $78,940.00 $84,730.00 Estimated Rent Control Spaces 1,184 1,169 1,177 Annual Registration Fee/Space $74.24 $70.92 $71.99 N/A N/A Monthly Fee/Space $6.19 $5.91 $6.00 N/A N/A Reserve Balance N/A N/A N/A $100,000.00 $100,000.00 2021 Budget Options Mobile Home Parks Rent Appeals Board September 3, 2020 Accounts Receivable Write-off Mobile Home Parks, Rent Appeals Board September 3, 2020 Jenna Garcia, Housing Administrator Manuel Orozco, Accounting Supervisor Background In 2014, Rancho Verde Mobile Home Park (RVP) submitted a petition for a CIPT Total costs incurred = $129,033.99 RVP submitted payment for $40,000 Outstanding balance = $89,033.99 Multiple attempts to collect unsuccessful Only option available is filing lawsuit, which is very expensive Why did this happen? At that time, there was no formal reimbursement agreement in place The Board did not have power to cease work on petition if landlord overdrew deposit RVP paid $5,000 deposit and then replenished with additional $35,000 then stopped making payments The Board had to continue work on petition What did we do to address this? In 2017, the Board updated the Rules to require reimbursement agreement for landlord petitions In 2019, the Board updated the Rules to set $5,000 as minimum account balance threshold for landlord petitions ◦Now, if landlord dips below $5,000 deposit, the Board stops work on petition Write-off Receivable Auditor directed City to accrue $89,033.99 to be consistent with best accounting practices The balance has remained as accounts receivable on Board’s balance sheet for years $303,790.00 -$89,033.99 = $214,757 Staff Recommendation Approve $89,033.99 write-off of the 2014 petition costs of RVP If approved today, Board will formally approve along with budget at next month’s meeting Comments/Questions? Accounting Year Period Mobile Home Parks, Rent Appeals Board September 3, 2020 Manuel Orozco, Accounting Supervisor Katie Edgar, Accountant Jenna Garcia, Housing Administrator Background Board approves AGA and registration in October of each year Board currently passes budget in October, which runs on calendar year ◦All City funds except the Rent Appeals Board follow fiscal year cycle In September 2019, the Board conducted a study session and asked staff to investigate options further and bring back to the Board Challenges with Calendar Year City financial software only tracks within fiscal year City is audited on a fiscal year basis In order to prepare budget documents for Board, staff must extract then manually enter data into spreadsheet ◦This is time intensive and creates more opportunity for error Potential for “timing issues” Current Process Budget is passed in October of each year, along with the AGA Registration fees are set based on projected budget –not actual expenses Budget is set outside of the normal City budget cycle No formal reserves account Option 1 (Recommended) Option 1 would move the Board’s budget cycle to a fiscal year, but would not change when registration fees are due Budget study session would be in April Registration fees would be set based on previous year’s actual costs rather than upcoming projected costs No amendments needed to Ordinance or Rules Budget Timeline Month Current Proposed Jan New budget year starts Feb Registration fees due Registration fees due Apr Approve fiscal year budget Jul New budget year starts Sep Study session for budget Oct Set the annual general adjustment Approve calendar year Budget Set registration fees based on projected expenses for coming year Set the annual general adjustment Set registration fees based on previous year’s actual expenses Budgeted vs. Expended Year Budgeted Expended Difference 2016 $87,900.00 $50,601.44 +$37,298.56 2017 $99,100.00 $94,986.42 +$4,113.58 2018 $87,900.00 $78,900.07 +$8,999.93 2019 $82,900.00 $52,486.30 +$30,413.70 2020**$84,730.00 $8,798.96 +$75,931.04 TOTAL $442,530.00 $285,773.19 +156,756.81 Fund Structure Fund Type Description Operational Funds Covers normal operational budgeted expenses Fund Balance Funds remaining in the fund after operations and reserves are covered Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses Fund Structure Setting registration fees based on the previous year’s actual expenses allows the Board to better manage its funds and avoid over-charging With new fund structure, fund balance offers a cushion to ensure that Board never “runs in the red” Reserves are retained for tenant petitions and true “rainy-day” situations Registration Fees for 2021 Due to COVID-19, many low-income people are struggling financially Could offer relief via registration fee waiver for 2021 ◦Fees would be deferred until Feb 2022 This would also allow Board time to adjust to new budget cycle Option 1: Next Steps If Board approves this option today, will need to pass a 6-month budget in October 2020 Then in April, would pass a 12-month budget which would run July 1, 2021 – June 30, 2022 Annual growth adjustment and registration fees would continue to be approved in October Option 2 (Not Recommended) Option 2 would move the Board’s budget cycle to a fiscal year, and would move registration fee due date to July Board requested staff to investigate this option, concerned about “running in the red” Option 2 -Challenges This option would require an amendment to the Rules, which would take staff and attorney time Earliest effective date would be 2022 Registration fees would continue to be set on projected budget, rather than actual expenses Option 2 –Challenges (cont.) Due date of registration fees would not match AGA Staff would have to send notification letters to MHP owners twice a year Landlords may need to send rent increase notices to all tenants twice a year Tenants would effectively receive rent increases twice a year Staff Recommendation: Option 1 Does not require amendments to Ordinance or Rules Could go into effect starting January 1 Sufficient funds to cover coming year’s expenses plus unexpected expenses Set registration fees on previous year’s actual expenses = better fund management Budget would match City’s fiscal year City could provide accurate real-time expense data Comments/Questions? 2021 Budget Study Session Mobile Home Parks, Rent Appeals Board September 3, 2020 Katie Edgar, Accountant Jenna Garcia, Housing Administrator Background Each October, Board adopts budget and establishes registration fees Board is considering switch to fiscal year budget, which would require passing 6- month budget at the October meeting This study session offer budget scenarios for 6-month and 12-month budgets Special Projects Rules Update: Not anticipating major update, recommend some funding here in event of minor amendments Digitization project: ◦Need to digitalize Board records ◦About 20 boxes worth of records in storage now Recommended vs. Alternate Each scenario has a recommended and an alternate budget Recommended budget is based on average expended over the past four years (except for special projects) Alternate budget mirrors current budget 6-month budget is 12-month budget cut in half 6-Month Recommended Budget Fund Type Definition Amount Operational Funds Covers normal operational budgeted expenses $39,470 Fund Balance Funds remaining in the fund after operations and reserves are covered $75,287 Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses $100,000 2021 6-Month Budget Item Recommended Alternate Total Staff Expenses $18,500 $15,000 Total Petitions Expenses $8,650 $12,650 Total Other Expenses $220 $250 Total Project Expenses $10,500 $13,000 Total Misc.Expenses $1,600 $1,465 TOTAL EXPENSES $39,470 $42,365 Reserve Balance $100,000 $100,000 12-Month Recommended Budget Fund Type Definition Amount Operation al Funds Covers normal operational budgeted expenses $78,940 Fund Balance Funds remaining in the fund after operations and reserves are covered $35,817 Reserves Money set aside for specific purposes, would cover tenant petitions and unanticipated operational expenses $100,000 2021 12-Month Budget Item Recommended Alternate Total Staff Expenses $37,000 $30,000 Total Petitions Expenses $17,300 $25,300 Total Other Expenses $440 $500 Total Project Expenses $21,000 $26,000 Total Misc.Expenses $3,200 $2,930 TOTAL EXPENSES $78,940 $84,730 Reserve Balance $100,000 $100,000 Next Steps Based on Board direction, staff will bring back a budget for adoption at October 2020 meeting Comments/Questions?