2021/04/01 Mobile Home Park Rent Appeals Board Agenda Packet (3)1
DATE: April 1, 2021
TO: Rent Appeals Board
FROM: Jenna Garcia, Housing Administrator, Manuel Orozco, Accounting Supervisor
SUBJECT: Item 7.1: Supplemental Item to the Study Session on Fiscal Year 2021-22
Budget
In reviewing the Study Session on the Fiscal Year 2021-22 Budget staff report and financial statements, staff caught an error in the expense report and the income statement for the period of January through June 2021. This was included as Attachment 2. The 2014 Rancho Verde petition accounts receivable in the amount of $89,034 was actually written off in December 2020, but
was accidentally also listed on the financial statements as having been written off in January as
well. This artificially reduced the Board’s fund balance by $89,034, which is not accurate.
Attached is a corrected version of Attachment 2 with this data error removed.
Staff also included incorrect fund information in the original staff report, which was based on the financial report with the error. Below is correction version of the affected paragraph and Table 2.
Fiscal Year 2021-22 Budget (corrected) Going into the current calendar year, the Board had $270,236 in its bank account. (This balance reflects the write-off of the $89,034 outstanding balance from the 2014 Rancho Verde petition.)
Of the $270,236, $100,000 has been set aside as reserves and $39,831 has been allocated to
cover the six-month budget period of January 1 – June 30, 2021, leaving $130,405 remaining in the fund balance. Reserves are funds set aside by the Board for specific purposes including the cost of tenant petitions that arise and unanticipated operational expenses. Funds in reserves may not be accessed without prior Board approval. Funds currently in fund balance will be utilized
for the upcoming Fiscal Year 2021/22 operational budget, which starts July 1, 2021. The Board
will collect its registration fees in February 2022, which will be added to fund balance. Table 2 below shows the current fund structure and the amount of funds available in each fund type.
CITY OF ROHNERT PARK
Mobile Home Rent Appeals Board
2
Table 2: Current Fund Structure
Fund Type Definition Amount
Reserves
Money set aside for specific purposes, would
cover tenant petitions and unanticipated
operational expenses
$100,000
Operational
Funds
Covers normal operational budgeted expenses $39,831
Fund Balance
Funds remaining in the fund after operations
and reserves are covered
$130,405
Planning Manager Approval Date: 4/1/2021
Attachments (list in packet assembly order):
• Rent Appeals Board Expense Report & Income Statement – January-February 2021 (Attachment 2 - Corrected)
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Assets
Cash in Bank $268,419.20
Due from Petitioner -
Total Assets $268,419.20
Liabilities & Fund Balance
Liabilities
Accounts Payable 0.00
Petitioner Deposit 740.16
Total Liabilities 740.16
Fund Balance
Unrestricted as of December 31, 2020 270,235.91
Current Year Income (Loss) (2,556.87)
Total Fund Balance as of June 30, 2020 267,679.04$
Total Liabilities and Fund Balance $268,419.20
City of Rohnert Park
Rent Appeals Board
Balance Sheet
As of March 31, 2021
For Management Purposes Only
Prepared by City Finance Department
ATTACHMENT 2 - CORRECTED
2021 Budget
Year to Date
Actual
Budget to
Actual
Variance
Income
Annual Rent Control Fee Income -$ -$ -$
Interest Income - 456.43 (456.43)
Petition Revenue - --
Total Income -$ 456.43$ (456.43)$
Expenses
City Staff Costs 13,250.00$ 2,972.00$ 10,278.00$
Petition Expenses 11,000.00 - 11,000.00
City Attorney Expenses - RAB 4,250.00 - 4,250.00
City Overhead Costs from Cost Allocation Plan*643.00 - 643.00
Rules Update Project 10,500.00 - 10,500.00
Postage and Shipping 63.00 - 63.00
Office Supplies/Duplication 75.00 41.30 33.70
Liability Insurance - - -
Meetings and Travel - -
Advertising- Sonoma Media 50.00 - 50.00
Contract Services -Language People - -
Add to Reserves - -
Total Expenses 39,831.00$ 3,013.30$ 36,817.70$
Net Income(Loss)(39,831.00)$ (2,556.87)$ (37,274.13)$
Fund Balance, December 31, 2020 270,235.91
Write Off 12/22/2020 -
Fund Balance, March 31, 2021 267,679.04$
*Allocated costs of shared City services from the City Manager, Finance and Human Resource Departments.
For Management Purposes Only
Prepared by City Finance Department
City of Rohnert Park
Rent Appeals Board
Income Statement
For the Year Ended December 31, 2020
ATTACHMENT 2 - CORRECTED