HomeMy WebLinkAbout03 FIRST AMENDED INITIAL ROPSAgenda Item 3
AGENDA REPORT
Oversight Board of the Successor Agency of the
Tustin Community Redevelopment Agency
MEETING DATE: APRIL 10, 2012
SUBJECT /ACTION: APPROVAL OF FIRST AMENDED INITIAL RECOGNIZED
OBLIGATION PAYMENT SCHEDULE
RECOMMENDATION / PROPOSED ACTION
1. Approve the First Amended Initial Recognized Obligation Payment Schedule
(ROPS), subject to the following conditions:
A. Modifications to the ROPS requested by the Department of Finance (DoF) are
being made under protest with the Oversight Board and Successor Agency to
reserve all rights to seek payment for any obligations removed from the Initial
ROPS under protest;
B. Review and certification by the independent auditor;
C. Should any subsequent modifications be required to the First Amended ROPS by
the Successor Agency, independent auditor or the Department of Finance (DoF),
the City Manager and /or Finance Director, or their authorized designee, shall be
authorized to make augmentation, modification, additions or revisions as may be
necessary subject to certification by the Oversight Board Chair.
2. Authorize transmittal of the First Amended Initial ROPS to the DoF, State
Controller, and County Auditor - Controller.
(Note: the above action by the Oversight Board (Board) shall not become effective for
three business days, pending any request for review by the DoF. If DoF requests review
of this Board action, it shall have 10 days from the date of its request to approve the
Board action or return it to the Board for reconsideration and the action, if subject to
review by DoF, shall not be effective until approved by DoF).
BACKGROUND AND DISCUSSION
Assembly Bill X1 26, the "Dissolution Act ", as modified by the California Supreme
Court's decision in California Redevelopment Association, et al. v. Matosantos
Agenda Report
April 10, 2012
Page 2
( "Matosantos "), required the Successor Agency to prepare an Initial Recognized
Obligation Payment Schedule (ROPS) for the period covering February 1, 2012 through
June 30, 2012.
The Successor Agency to the Tustin Community Redevelopment Agency approved an
Initial ROPS at its regular meeting on February 21, 2012 with adoption of Resolution
No. 12 -01 and the Oversight Board also reviewed and approved the Initial ROPS at its
meeting on March 13, 2012, subject to any subsequent review and certification as to
accuracy by an external auditor designated by the County Auditor - Controller. The
document was subsequently transmitted to the State Department of Finance. While the
County Board of Supervisors on March 27, 2012 awarded contracts for audit firms to
perform audit procedures pursuant to Health & Safety Code Section 34182, the selected
auditor for Tustin, Vavrinek, Trine, Day & Company, has not yet made contact with the
Successor Agency.
Both the Successor Agency and Oversight Board in their original actions approving the
Initial ROPS authorized the City Manager and /or Finance Director to augment, modify,
add, or revise the document as may be needed. However, Successor Agency staff
wants to keep the Oversight Board advised of any DoF comments and modifications
which need to be certified by the Chairman of the Oversight Board based on direction
from DoF. A copy of the DoF comment letter on the Initial ROPS is attached.
In order to insure that there is no delay in the final tax increment payments for Fiscal
Year 2011 -12 to the Successor Agency, attached is a First Amended Initial ROPS.
Revisions reflect some additional formatting requests that have only been recently
communicated by the DoF to the Successor Agency. DoF has also rejected certain
items on the ROPS. The items requested to be removed from the Initial ROPS have
been removed. However, Successor Agency staff would like to continue to have
discussions with DoF regarding a number of specific line items which the DoF
requested be removed from the Initial ROPS, including, but not limited to, the following:
The Housing Reimbursement Agreement (2007) which was reconfirmed by the
Oversight Board as an enforceable obligation at its last regular meeting on March
27, 2012. DoF indicates that it did not review this Oversight Board action until
after their letter received approval for transmittal to the City.
• Working Capital Loan Advances of $6,885,200 from the City.
Agenda Report
April 10, 2012
Page 3
• Contract for maintenance and erosion control for $547,524 within the MCAS
Tustin Project Area.
• John Laing Homes 33 and 34 housing covenants and promissory notes which, by
agreement, are linked to the Housing Reimbursement Agreement (2007).
• Columbus Grove and Columbus Grove Housing Agreements which are linked to
the Housing Reimbursement Agreement.
In removing certain line items from the Initial ROPS, the Successor Agency wishes to
inform DoF that it is doing so under protest and wishes to preserve all rights to seek
payment for any obligations removed and to challenge DoF determinations.
Christine Shingleton
Assistant Executive Dig ctor
Successor Agency for the Tustin
Community Redevelopment Agency
Attachments: First Amended ROPS
Letter from DoF
Pamela Arends -King
Finance Director
Successor Agency for the Tustin
Community Redevelopment Agency
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* DEPARTMENT OF EDMUND G. BROWN JR. " GOVERNOR
C4l1vDAN1r F I N A N C E 915 L STREET ■ SACRAMENTO CA ■ 95614.3706 ■ WWW.DOF.CA.GCV
March 29, 2012
Christine Shingleton, Assistant Executive Director
City of Tustin, Successor Agency
300 Centennial Way
Tustin, CA 92780
Dear Ms. Shingleton:
Pursuant to Health and Safety Code (HSC) section 34177 (1) (2) (C), the City of Tustin (City),
Successor Agency to the Tustin Community Redevelopment Agency (Successor Agency),
submitted a Recognized Obligation Payment Schedule (ROPS) to the California Department of
Finance (Finance) on March 15, 2012. Finance staff contacted you for clarification of items
listed in the ROPS.
The ROPS submitted to Finance is not in an acceptable format, and therefore, not approved for
making obligation payments. HSC section 34167 (i) states "the Department of
Finance... shall... have the authority to require any documents associated with the enforceable
obligation to be provided to them in a manner of their choosing." Finance requires the City to
revise the ROPS as follows:
• Incorporate a numbering system to identify each obligation
• Identify the amount of tax increment funding for each obligation
• Identify the administrative costs
• Ensure obligations listed on ROPS are not duplicated in Cooperative Agreements.
Please use the template on the Finance website at htto: / /www.dof.ca.,qov /assembly bills 26-
27 /view.oho to prepare and submit a revised ROPS for Finance's review.
In addition to the above, Finance has determined several of the line items included on ROPS
are not enforceable obligations (EO). HSC section 34171 (d) lists EO characteristics. Based on
our application of the law the following items do not qualify as EOs:
• Item #1: Affordable Housing Reimbursement and first amendment dated June 5, 2007
and January 15, 2010 respectively. $16,148,711 is the balance outstanding owed to the
City. HSC section 34171 (d) (2) states that loans between the entity that created the
redevelopment agency (RDA) and the former RDA are only enforceable if made within
the first two years of the RDA's existence.
• Item #2: Second Amendment to the Affordable Housing Reimbursement Agreement.
$195,658,760 is estimated to be used for future affordable housing subsidy. HSC
section 34171 (d) (2) states that an Enforceable Obligation does not include any
agreements, contracts, or arrangements between the city that created the
redevelopment agency and the former redevelopment agency.
Ms. Shingleton
March 29, 2012
Page 2
• Item #3, 6, 10, 16, and 17 totaling $24 million: Loan agreements, financial assistance,
and promissory notes provided by the Successor Agency. HSC section 34162 (a) (2)
states that an agency shall not incur indebtedness payable from loan repayments made
to the agency. HSC section 34177 (d) states that successor agencies are required to
remit unencumbered balances to the county auditor - controller.
Item #5: A Cooperative Agreement dated February 1, 2011 with the City for
$155 million. HSC section 34171 (d) (2) states that an Enforceable Obligation does not
include any agreements, contracts, or arrangements between the city that created the
redevelopment agency and the former redevelopment agency. In addition, contracts
provided do not fully meet the $155 million obligation listed on the ROPS. HSC section
34163 (b) states an agency shall not have the authority to enter into contracts after June
27, 2011.
Item #7: Affordable Housing Default Fund balance of $887,124 advanced to the City.
HSC section 34163 (b) states an agency shall not have the authority to enter into
contracts after June 27, 2011. Under HSC section 34163 (e), agency shall not have the
authority to acquire real property by any means for any purpose. HSC section 34177 (d)
states that successor agencies are required to remit unencumbered balances to the
county auditor - controller.
• Item # 9, 11, 12, and 20: Working Capital Loan advances of $6,885,200 from the City.
HSC section 34171 (d) (2) states that loans between the entity that created the
redevelopment agency (RDA) and the former RDA are only enforceable if made within
the first two years of the RDA's existence.
• Item #19: Cash Deficit for $8,643,378. There is no documentation to support the
obligation.
• Item #22: Contract for Design Services of $100,000. There are no documents that show
the Successor Agency has established an EO.
• Item #24: Contract for maintenance and erosion control for $547,524. There are no
documents that show the Successor Agency has established an EO. In addition, the
item may be a duplicate listing based on Its inclusion in the cooperative agreement dated
February 1, 2011.
• Item #25: John Lang Homes Parcel 33 and 34 for an estimated $1,211,273 each.
There are no documents that show the Successor Agency has established an EO.
• Item #26: Columbus Square and Columbus Grove Housing Agreements for $1,607,773.
There are no documents that show the Successor Agency has established an EO.
As authorized by HSC section 34179 (h), Finance is returning your ROPS for revision. This
action will cause the ROPS to be ineffective until Finance approval and may cause payment
delays for valid obligations.
If you believe we have reached this conclusion in error, please provide further evidence that the
items questioned above meet the definition of an Enforceable Obligation.
Ms. Shingleton
March 29, 2012
Page 3
Please direct any inquiries to Robert Scott, Supervisor, or Doug Evans, Lead Analyst, at
(916) 322 -2985.
Sind
MARK HILL
Program Budget Manager
0 a, -do
cc: Pamela Arends -King, Finance Director, City of Tustin
Frank Davies, Property Tax Manager, Orange County
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