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DATE: January 7,2013'
TO Honorable.Mayor and Members of the City Council through City Manager
Honorable Chair and Members of the Petaluma Community Development
Successor,Agency Board through Executive Director
FROM Ingrid Alverde, Economic Development /Redevelopment Manager
SUBJECT: Resolutions Amending Successor Agency Resolution 2012-05 Making Additional
Findings Related to the Non-housing Fund Due Diligence Review,and Approving
the Community Development Successor Agency Budget (Recognized Obligation
Payment Schedule) for the period July 1, 2013 through December 31, 2013
(BOPS.#4);.
RECOMMENDATION
It is recommended that the Petaluma Community Development Successor Agency (PCDSA)
approve the attached Resolutions:
1) Amending.Successor Agency Resolution 2012-05 Making Additional Findings Related to
the Non-housing Fund Due Diligence Review; and
2) Adopting a July 1, 2013 Through December 31, 2013 Recognized Obligation Payment
Schedule (ROPS.#4) Pursuant to Healthiand Safety Code Section 34177 (1).
BACKGROUND
On December 29, 2011, the California Supreme Court upheld the constitutionality of ABx1 26
which, among other things?dissolved redevelopment agencies statewide as of February 1;,2012.
In March of this year, the Council acted to designate the City, as the "Successor Agency" to the
Petaluma Community Development Commission (PCDC) pursuant to the newly enacted law:
Because of additional legislative changes, the Council established the Petaluma Community
Development Successor Agency (PCDSA) as its own legal body to oversee the dissolution of the
former PCDC.
DISCUSSION
•
Non-housing Fund Due Diligence Review
•
Agenda Review:
City Attor e Finance Direc • City Mana.- ,
As part of the dissolution process, the PCDSA is required to adopt budgets every six months to
pay for recognized enforceable obligations. Theses budgets, called Recognized Enforceable
Obligation Payment ,Schedules (ROPS) must be approved by the Successor Agency, the
Oversight Board and the State Department of.Finance (DOE). Since the first budget was filed
last year for the period January through June 2012 (ROPS.#1,) the DOF has continually denied
the enforceability of contracts related to the' Old Redwood Highway, East Washington, and
Rainier Avenue projects among,others. Over the past several months, staff has been working to
resolve this dispute.
First, staff continued listing each of the obligations'related to the three projects on both the
ROPS #2 and #3. Certain contracts related to'the projects;were denied in each case. Staff then
filed a request to meet and confer with the DOF on the ROPS,#3., After a second meeting with
DOF staff, the DOF issued its final determination on December 18, 2012, denying the contracts.
In anticipation that the State Might deny the City's projects, the,:.City filed litigation contesting
the DOF's determination with 'respect to the Old Redwood. Highway and East Washington
projects on November 26, 2012, and anticipates filing litigation with respect to the Rainier
Avenue project.
On a separate track, staff worked with Pun and McGeady to complete the required Non-housing
Fund Due Diligence Review to identify the Successor Agency's'tinobligated, non-housing fund
balance. That review was complete and presented to the Successor Agency on December' 3,
2012 before the DOF issued its final opinion on the ROPS•#3. Since the State continues to deny
the enforceability of the referenced projects, staff recommends that the Successor Agency amend
Resolution 2012.05 to expand its findings related to the Non housing Fund. Due. Diligence
Review to recognize that the unobligated funds are needed to, complete the disputed projects.
Thus, those funds ($8,448,165) should not be•paid to the Auditor.Controller for distribution to
the taxing agencies until the litigation related to those projects is resolved.
ROPS 4
While staff continues to dispute the State's interpretation of the former:Redevelopment Agency's
contracts, the Successor Agency must also continue looking forward and prepare a fourth, six-
month budget (ROPS #4) for the July 1, 20131— December 31, 2013 timeframe. The budget is
due to the Department of Finance by March 1, 2013 and must also be reviewed and approved by
the Oversight Board. The Oversight Board is scheduled to review the'budget on.January 9;
2013. The early due date provides sufficient time for the Department of Finance to review the
budgeted'items and confer with Successor Agencies in time for the June distribution of property
taxes. The attached resolution (Attachment ,2) includes the BOPS' #4 for your review and
consideration.
FINANCIAL IMPACTS
By disputing the findings-of the Non-housing Fund Due Diligence Review, the PCDSA may
preserve its right to withhold the fund balancess(approximately $8,448,165) for the_Old"Redwood
Highway, East Washington and Rainier interchange and road projects pending the outcome of
related litigation.
2
•
The.ROPS #4, once approved by theOversight Board,and the California Department of Finance,
will provide for the needed funds to administer the PCDSA and pay_for enforceable obligations
of the PCDSA.
ATTACHMENTS
1. Resolution amending Resolution No. 2012-05 making additional findings related to the
Non-housing Fund Due Diligence Review
2. Resolution Adopting,a.Six-Month Budget / Recognized Obligation Payment Schedule#4
(ROPS #4) Pursuant.to,Health and Safely Code Section 34177 (I)
•
3
Attachment 1
PETALUMA COMMUNITY'DEVELOPMENT
SUCCESSOR AGENCY
RESOLUTION NO. -2012
A RESOLUTION OF THE-PETALUMA COMMUNITY DEVELOPMENT SUCCESSOR
AGENCY AMENDING RESOLUTION NO. 2012-05 ACCEPTING THE DUE
DILIGENCE REVIEW OF THE NON AFFORDABLE HOUSING FUNDS PURSUANT
TO HEALTH AND SAFETY CODE SECTION 34179.5
WHEREAS, The Petaluma Community Development Successor Agency approved Resolution
2012-05 (Exhibit A) on December 3, 2012; and
WHEREAS, the Successor Agency continues.to dispute the State Department of Finance denial
of certain enforceable obligations; and
WHEREAS, the Successor.Agency has filed or will file litigation to request a court review of
the Old Redwood Highway, East Washington,;and Rainier project enforceable obligations; and
WHEREAS, until the outcome ol'the litigation is known, the funds set aside for those projects
should be withheld.
NOW, THEREFORE, BE IT RESOLVED by the Petaluina Community Development
Successor Agency that the above recitals and findings are adopted as part of this resolution and
are true and that it hereby:
1. Approves a revised management letter to accompany the.Due Diligence Review (Exhibit
B).
2. Directs the Executive Director of the Successor Agency, or his designees to transmit a
copy of the Non-housing Fund Due Diligence Review to the Oversight Board and request
that the Oversight Board, under its authority pursuant to,Health and Safety Code Section
34179.6(c), consider additional information provided and adjust the Due Diligence
Report to retain the identified $8,448,165 in fund balm-lee until litigation related to the
disputed enforceable obligations is resolved.
PASSED AND ADOPTED by the Petaluma Community Development Successor
Agency at a meeting held on the 7th day of January 2013 by the following vote:
AYES: ABSENT:
ABSTAIN: NOES: j
4
Exhibit A
Resolution No. 2012=05,
of the Petaluma Community Development
Successor Agency
ACCEPTING THE DUE DILIGENCE REVIEW OF THENON.AFFORDABLE HOUSING
FUNDS PURSUANT TO HEALTH AND SAFETY CODE SECTION 34179.5
WHEREAS,Assembly Bill ABx1 26 (ABx1 26) was enacted by the State Legislature
and signed by the Governor as of June 29, 2011; and,
WHEREAS, ABx1 26 dissolved redevelopment agencies, including the former
Petaluma Community Development Commission (PCDC), effective February 1, 2012; and,
WHEREAS; pursuant to California Health and Safety Code § 34173(d), the City of
Petaluma elected to serve as the successor agency to the PCDC by City Council Resolution
No 2012-007 adopted on January 9, 2012, and has been serving in this capacity following
PCDC dissolution on February 1, 2012; and,
WHEREAS, pursuant to Assembly Bill 1484 enacted on June 27, 2012, the City
Council of Petaluma on August 6, 2012, established and acknowledged the "Petaluma
Community Development Successor Agency"(PCDSA) as the successor agency to the former
PCDC, separate and distinct from the City of Petaluma, and to provide for its governance;
and,
WHEREAS; California Health and Safety Code. section §34179.5 requires each
successor agency to employ a licensed accountant, approved by the county auditor-
controller, to conduct a due diligence review to determine the unobligated balances in the
low and moderate income housing fund and the other funds 'and accounts of its former
redevelopment that are available for transfer to taxing entities^and,
WHEREAS, the PCDSA has contracted with Pun & McGeady, LLP, Certified Public
Accountants, to complete the due diligence review of the former PCDC Non-housing Funds
by December 15, 2012; and,
WHEREAS, the Sonoma County Auditor:Controller has approved Pun & McGeady,
LLP for the purpose of undertaking such due diligence review; and,
WHEREAS, the Successor Agency has reviewed the results of the Non-housing Fund
Due Diligence Review.
NOW, THEREFORE, BE IT RESOLVED by the Petaluma Community Development
Successor Agency that the above recitals and'findings are adopted as part of this resolution
and are true and that it hereby:
1. Accepts the Non-housing Fund Due 'Diligence Review of the former PCDC Non-
housing Fund balances as performed by Pun & McGeady, LLP
PCDSA Resolution No.2012-05 6
Exhibit A
2. Directs.the Executive Director of the°Successor Agency, or his designees to transmit
a copy of the Non-housing Fund Due'Diligence' Review to the Oversight Board, the
County auditor-controller, the State Controller and the Department of Finance
pursuant:to Health and Safety'Code Section,34179.5
It is hereby certified that the foregoing Resolution No.2012=05 'was duly introduced and
adopted by the Petaluma Community Development Successor Agency at a regular meeting
held on the 3rd day of December, by the following vote:
REFERENCE: thereby certify the foregoing Resolution was introduced and adopted Approved,as to
by the Petaluma Community Development Successor Agency at a fo
Regular meeting un the 3rd day of Deceinber,2012,by tIie,following
vote:
General Counsel
AYES: Albertson,Barrett,Glass;Harris, Healy,Kearney;,Renee
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: e L) .
Recording Secretary Chair
PCDSA Resolution No. 2012-05 i _
�AL'U
Exhibit B
L + CITY OF PETALUMA
POST-OFFICE Box 61
�8 5.3 PETACuMA,CA,94953-0061 •
David Glass Pun &McGeadyLLP
Mayor 9 Corporate Park,Suite 130
Chris Albertson Irvine, California 92606
Teresa Barrett
Mike Harris
Mike Healy
Gabe Kearney In connection with your engagement to apply-agreed=upon procedures relating
Tiffany Rene
Councilmembers to the Successor Agency Due Diligence Review as of June 30, 2012, which were
agreed to by the California State Controller's Office and the California State
Department of Finance, solely to assist us in ensuring that our dissolved
redevelopment agency is complying with its statutory requirements with respect
to Assembly Bill ("AB") 1484 and we confirm to the best of our knowledge and
belief, the following representations made-to you during your engagement.
1. The Successor Agency to the Petaluma Community Development
• Commission ("Successor Agency") is responsible for compliance with
California Health and Safety Code (HSC)Section 34179.5.
2. We are responsible for adherence. to the requirements of AB 1484 as
applicableto the successor.agencyfor the dissolved redevelopment agency.
City Manager's Office 3. We are responsible for the presentation of the. exhibits in the. Successor
Petaluma.CA Street Agency Due Diligence agreed-upon proceduresreport in accordance with the
California Health and Safety Code (HSC)Section 34179.5
Phone(707)778-4345
Fax(707) 778-4419
duvmzraci.neraluma.ea.us 4. As of.June^30, 2012,.we are not,aware of arty modifications that need to be
made to the Successor Agency Due Diligence Review exhibits for them to be
presented in accordance with California Health and Safety Code Sections
Economic Development 34179.5(c)(1) through 34179.5(c)(3) and Sections 341795(c)(5) through
Phone(707)7784549 34179.5(c)(6).
Fax(707) 778-4586
5. The Successor Agency reserves its right to dispute the calculation of the
Housing Division available funds identified in.Exhibit F of the.Due Diligenee,Review'because'
Phone(707);778-4555
Fax(707)778-4586 the Successor Agency has filed or will file litigation contesting the .State
Department of Finance's denial of various enforceable obligations that if
_Human Resources Division upheld in the litigation would rely on the identified fund balance.
Phone(707)778-4534
Fax(707)778-4839 6. The. Successor Agency acknowledges that procedures that have been
developed by the California Department of Finance in accordance with
Information California Health and Safety Code (HSC) Section 34179.5 and that we will
Phone(707) 778-4x77 �' ( )
Fax(707) 776-3623 "follows°these'procedures unless.we conclude that they are inconsistent with
law:
Risk Management Division
Phone(707)776-3695
Fax(707) 776-3697
trgreg
A'
Pun& McGeady LLP
Management Representation Letter
Page 2
7. We have disclosed to you,any known matters:.contradicting the information
contained in the Successor Agency Due Diligence Review AUP report.
8. There have been no communications from regulatory agencies, internal
auditors, and other independent practitioners.or consultants relating to the
Successor Agency Due Diligence Review, including communications
received between June 30, 2012:and November 28, 2012.
9, We have made available to you all;information that we believe is relevant to
the Successor Agency Due Diligence Review.
10. We have responded fully to all inquiries made to us by you during the
engagement.
11. No events have occurred subsequent to June 30, 2012 that would require
adjustment to or-modification of the information contained in the Successor
Agency Due Diligence Review AUP report and its related exhibits.
12. Management is not aware of any transfers (as defined by Section 34179.5)
from either the former redevelopment;agency or the Successor Agency to
other parties for the,period`from January 1, 2011 through June 30, 2012 that
have not been properly identified -the.AUP report and its related exhibits.
13. Your report is intended solely for the information and use of the Successor
Agency, the California Department of Finance, the California State
Controller's Office, and the Sonoma County Auditor-Controller and is not
intended to be.and should not be used by anyone other than those specified
parties.
To the best of our knowledge and belief, no,events have occurred subsequent to
the date of your report that would have a significant impact upon the agreed
upon procedures that you performed.
Successor Agency to the Petaluma Community Development Commission:
CC7/1/1:S /l3i3
John C. B own„Executive Director. Date
1 /37/3
Bill Mushallo, Finance I • tor Date
Ingri7el Al erde, c norruc Development Manager Date
0.
Attachment 2
RESOLUTION NO.
A RESOLUTION OF THE:PETALUMA COMMUNITY DEVELOPMENT SUCCESSOR
AGENCY ADOPTING A JULY 1, 2013 THROUGH.DECEMBER;31, 2013
RECOGNIZED OBLIGATION PAYMENT SCHEDULE ("ROPS#4")PURSUANT'TO
HEALTH AND SAFETY CODE SECTION 34177(1)
WHEREAS, theCity Council established the Petaluma Community Development
Successor Agency (PCDSA) pursuant to Health and Safety Code Section14173(g) on August 6,
2012 by Resolution No. 2012-118 N.C.S.; and
WHEREAS, the PCDSA authorized and assumed all actions taken by the City acting as
the Successor Agency to the former Petaluma Community Development Commission by
Resolution No. 2012-03; and
WHEREAS; the.liability^of Petaluma Community Development Successor Agency
(PCDSA) is limited pursuant to Health and Safety Code Sedtion 34173(e) and other applicable
law; and
WHEREAS, the PCDSA is required tojadopt a six month budget referred tows the
Recognized Obligation Payment Schedule (ROPS), which it has done:for each of the initial six-
month periods of the newly formed PCDSA; and
WHEREAS, the fourthROPS covering the period-from July`1,.2013 through December
31, 2013 is due to the State Department of Finance by March 1, 2013; and
WHEREAS, the Oversight Board for the PCDSA must review and approve the fourth
ROPS prior to submission of the fourth ROPS to the,State Departinerit of Finance; and
WHEREAS, in adopting POPS #4. the;PCDSA will comply with all applicable posting
and"notification requirements, including posting the;ROPS #4 on,the'Successor'Agency's
website and providing a copy, thereof to the Oversight Board for the PCDSA, the County
Administrative Officer ,the Department of Finance, and the Sonoma County Auditor#,COntroller;
and
WHEREAS, a draft ROPS #4 for the period July 1 through December 31, 2013, a copy
of which iskattached,has been presented to the-PCDSA, the PCDSA is familiar with the contents
thereof, and the Executive Director has recommended approval of the draft ROPS #4, subject to
the contingencies and reservation of rights set forth in this Resolution; and
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