HomeMy WebLinkAbout20090970.tiffRESOLUTION
RE: APPROVE APPLICATION FOR EMERGENCY SHELTER GRANT ASSISTANCE 2009
AND AUTHORIZE CHAIR TO SIGN
WHEREAS, the Board of County Commissioners of Weld County, Colorado, pursuant to
Colorado statute and the Weld County Home Rule Charter, is vested with the authority of
administering the affairs of Weld County, Colorado, and
WHEREAS, the Board has been presented with an Application for Emergency Shelter Grant
Assistance 2008 from the County of Weld, State of Colorado, by and through the Board of County
Commissioners of Weld County, on behalf of the Greeley/Weld County Housing Authority, to the
Colorado Division of Housing, with further terms and conditions being as stated in said application,
and
WHEREAS, after review, the Board deems it advisable to approve said application, a copy
of which is attached hereto and incorporated herein by reference.
NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld
County, Colorado, ex -officio Housing Authority Board, that the Application for Emergency Shelter
Grant Assistance 2009 from the County of Weld, State of Colorado, by and through the Board of
County Commissioners of Weld County, on behalf of the Greeley/Weld County Housing Authority,
to the Colorado Division of Housing be, and hereby is, approved.
BE IT FURTHER RESOLVED by the Board that the Chair be, and hereby is, authorized to
sign said application.
The above and foregoing Resolution was, on motion duly made and seconded, adopted by
the following vote on the 27th day of April, A.D., 2009.
ATTEST:
Weld County Clerk to the Boar
BY'
APP
Dept Clerk the Board 1
u ty Attorney
Date of signature'
517/O
Se; P. Conway
OARD OF CO NTY COMMISSIONERS
LID ;a ,f COLORADO
ademache , Pro-Tem
rbara Kirkmeyer
David E. Long
00
2009-0970
HA0028
oEit 1107
F--GREELEY/ WELD
HOUSING AUTHORITIES
P.30
Nun
GreeleyO.Box, Colorado 80632-0130
ma(970) 353-7437
(970) 353-7463 Fax
(800) 659-2656 TTY Relay
Verda Martin
Colorado Division of Housing
1313 Sherman Street
Room 518
Denver, CO 80203
Dear Ms. Martin:
March 30, 2009
The Weld County Housing Authority is submitting a consolidated request to the State Division of
Housing for Emergency Shelter Grant Assistance to support five non -profits in Weld County and
for administrative funds for the Housing Authority. A local government summary page has been
completed and three copies are attached to this letter. The non -profits and the amount they are
requesting are as follows:
1. Catholic Charities $42,130
2. Greeley Transitional House $20,000
3. A Woman's Place Inc. $20,000
4. Room at the Inn $10,000
5. Stepping Stones of Windsor $ 6,000
6. Administration $ 3,000
Total $101,130
If you have any questions please contact me at (970) 353-7437 ext 103. Thank you for all your
assistance.
Sincerely,
Thomas Teixeira : C
Executive Director
Enclosures
DOH ES609-06
Housing Authority of the City of Greeley • Weld County Housing Au
903 6th Street • Greeley, Colorado
2009-0970
LOCAL GOVERNMENT SUMMARY PAGE
(TO BE COMPLETED ONLY BY LOCAL JURISDICTIONS WITH SUBGRANTEES)
EMERGENCY SHELTER GRANT ASSISTANCE 2009
APPLICANT INFORMATION
1. LOCAL JURISDICTIOJ
Local Government Name: Weld County Housing
Authority
2. CDH Project Number
For CDH Use only
Local Government Address: P.O. Box 130
3. Date Received
For CDH Use Only
City: Greeley State: CO Zip:80632
' E,
4. Name of Con
t,�( ;YQ, kda e. e •:
5. _:
(970) 353-7437
6.
7.
WW1:
tom@greeley-weldha.org
9703537463
Director Thomas Teixeira
TYPE OF ORGANIZATION
9.
:
�1
8. Municipality/Count:
❑
10. Project Service Area: (List counties served)
12. Federal Identification Number:
(use drop down boxes)
Weld County
8
4
-- I
1
16
V
18
I i
4 16
BUDGET SUMMARY -ALL Projects
Use Additional
Sheets if Necessary
;gist Agency Name ii
column:
14.
tion4:
15. Essential
Services:
16. Homeless
Prevention:
17. Local
Government
Admin
Agency 1 Name
Catholic Charities
$22,630.00
$10,500.00
$9,000.00
Agency 2 Name
A Woman's Place Inc.
$9,000.00
$11,000.00
$0.00
Agency 3 Name
$ 5,000.00
$1,500.00
Greeley Transitional
$13,500.00
House
Agency 4 Name
Room at the Inn
$6,500.00
$3,500.00
$0.00
Agency 5 Name
Stepping Stones of Windsor
$0.00
$0.00
$6,000.00
Agency 6 Name
$0.00
$0.00
$0.00
18.
.
$30,000.00
$16,500.00
$51,630.00
19.
$0.00
$0.00
$3,000.00
$0.00
20.
: $101,130.00
SIGNATURE OF AUTHORIZED OFFICIAL OR AGENCY REPRESENTATIVE
21. "fame of LocajElected. Official or Authorized
22. Title of Local Elected Official or Authorized
tresentat vQ: (use drop down box)
Representat
v : Chair Weld County Commisioners
Mr. William F. Garcia
EMAIL: w arcia@co.weld.co.us
24.
3/30/2009
23.
r
Application for Colorado Division of Housing (CDOH)
EMERGENCY SHELTER GRANT ASSISTANCE 2009
APPLICANT INFORMATION
2. CDH Project Number
For CDH Use only
SHELTER NAME: Weld County Housing Authority
SHELTER ADDRESS: P.O. Box 130 Greeley, CO 80632
CITY: Greeley STATE: CO ZIP: 80632
5
nd Repor
(drop down box)
Mr. Thomas Teixeira
6.
(970) 353-7437
3. Date Received
For CDH Use Only
7.
4. Current ESG Program Recipient?
CURRENT PRIOR NEVER
8. EMAIL:
(970) 353-7467
tom@greeley-weldha.org
TYPE OF ORGANIZATION
12. Federal Identification Nu
8 1 4
11
Please attach 501 (c) (3) ruling.
(Use drop down box)
8 1 4
I
13
4
I
6
List counties served Weld Coun
15.
(Check all that apply): ® Men ® Women ® Families ❑Youth Z Domestic Violence
16.
❑ Emergency Shelter - Maximum Capacity per Night: 0 Maximum Stay: 0 Days ❑ or Months ❑
❑ Day Shelter - Maximum Capacity: 0 Average Number of Clients Served per Day: 0
❑ Transitional - Total Units: 0 Maximum Length of Stay: 0 Days ❑ or Months ❑ Average Stay: 0 Days
❑ or Months ❑
❑ Homeless Prevention: - Number of Families and/or Individuals expected to Serve with ESG and Match
Funds Each Year: 0
Are you requesting dollars for a new program in this request? SELECT ONE: If yes, program name: NO
SIGNATURE OF AUTHORIZED OFFICIAL OR AGENCY REPRESENTATIVE
'1"/NEWof LocalWrized
liatcy Re.sentaj: (drop down box)
Mr. William F. Garcia
18. Title -Mg -elected Official or Authorize!
Representative
Chair, Board of Commissioners Weld County Housing Authy
19
wgarcia@co.weld.co.us
20.
1
BUDGET
Line Item Expense ;
21. Operations:
22. Essential
Services:
23. Homeless
Prevention:
24. Administration
Local govt w sub
grants :
$0.00
$0.00
$0.00
$3,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$
0.00
$ 0.00
$0.00
$3,000.00
25. SUBTOTAL
26. TOTAL REQUEST:
$3,000.00
27.
klatch Source.(sJ _and.Amaunt: Name: Weld County Amount: $3000.00, Name
Amount $0.00
(Additional Space
on
page 13)
PROPOSED PROJECT BUDGET
EXPLANATION AND DOCUMENTATION
28.
Please provide an explanation of your proposed project budget and provide documentation of your
thigifisgsguaggsgtsgaarigt
of Operations,Staff Operations,jssential Services and Homeless Prevent
Please also provide the following:
■ If you are requesting Operations, please identify any operating staff for which you are requesting
funding.
■ (b)If you are requesting an increased level of funding or a new service under Essential
must demonstrate that a new/increased level of need exists and ESG funding will not replace
Services, you
governmental funding.
■ (c) If you are requesting
Homeless Prevention
funding, please explain how you will ensure that your
clients meet HUD requirements for homeless prevention assistance.
All requests
(When typing
should be eligible,
below,
necessary and reasonable. You may also use
please do not use the return (enter) key. Line
the following page for
will automatically
the budget
wrap around)
if necessary.
2
BUDGET PAGE
EXPLANATION AND DOCUMENTATION)
Mt (When typing below,
,.lease do not use the return (enter) key. Line will automatically wrap around)
Adminstration: These funds will be used to fund the activities of the Housing Authority in Administration of the
Emergency Services Grant for the five Weld County non-profit agencies who are applying for funding. This includes
the review of grants of subqrantees, application for grant to the Division of Housing, review of payment request,
consolidation and submission of request, receipt of grant funds, disbursement of grant funds, consolidation of
quarterly financial reports, demographic reports and forwarding these reporting to Division of Housing
EXTENT AND URGENCY OF THE NEED
29. A at- ithe•e addressed? How urgeurtfeliii is the need? Please provide local data or statistic
chat suer.: twill
(When typing below, please do not use the return (enter) key. Line will automatically wrap
a round)
The Housing Authority does not provide emergency assistance for homeless families at the Housing Authority. We do
refer families and individuals seeking emergency assistance to Catholic Charities, A Woman's Place Greeley
Transitional House, Room at the Inn, and Stepping Stones of Windsor. The waiting list for Public Housing , Weld
County Section 8 and Greeley Section 8 are closed.The waiting list have been closed since the 1st of the year due to
having 700 families waiting for government subsidized housing. This request is funding for adminstration to allow the
Housing Authority to support the coordination and consolidation of payment request and reports for the above five non-
profits. Current Department of Housing and Urban Develoment regulations do not permit the expenditure of Section 8
adminstrative funds to support non section 8 activities.
(B) Did you turn clients away in the period of January 1, 2008 thru December 31, 2008? YES If so how
many, 10 per week where did they go refered to shelters and project based housing providers , did you
refer them to another agency? YES
PROJECT PLAN
30.
(When typing below, please do not use the return (enter) key. Line will automatically wrap
around). (Be sure to include the geographical areas and specific activities that you plan to provide).
If this proposal is requesting funding for more than one activity (Essential Services, Operations/Staff
Operations, Prevention), describe each separately.
Our activities will consolidate the reporting and payments for five non-profit agencies in Weld County which should reduce
DOH work load. At the same time we will act on behalf of DOH in providing support and acting as a clearing house for
questions,requirements and compliance..
3
PLAN FOR FINANCIAL STABILITY
31. Provide a plan for the future financial stability of
continue in the future if ESG funding is no longer provided?)
the prop
(When
activity
would
typing below, please do not use the
(Essential Services, Operations, Prevention)
not be needed to adminster the program. We wouli
return (enter) key. Line will automatically wrap around)
If this proposal is requesting funding for more than one
describe each.
If ESG funding is no longer available the Housing Authority
assist the non -profits in seeking alternative funding
EXPERIENCE
32. plain below any experience your organization
or
and/or
experience,
tat of 1 ca ent
(When typing below, please do not use the return
organization that will be administering the
explain how you will obtain the technical
Housing Authority for 14 years and the Executive
- '
(enter) key. Line will automatically wrap around)
Specifically, include the years of experience of staff
ESG funds. Where your organization and staff lack
assistance needed to administer and complete the project.
Thomas Teixeira has been Executive Director of the Greeley
Director of the Weld County Housing Authority for the past 9 years. He has been the responsible adminstrator for
County Emergency Shelter Grants since 1999. The combined budget of the Greeley/Weld Housing Authorities is
approximately 6 million dollars and the Authorties provide Housing/Housing Assistance to more than 1000 familes.
Judy Aguello has been the Greeley Housing Authority's chief finacial officer for twenty years. Her work/ accounting
skills have received numerous postive comments from independent auditors and the Denver office of the Department o:
Housing and Urban Development over the years. The Authority has an additional 8 office employees who are not
directly involved in the ESG program.
4
SHELTER REPORT
SHELTER. CHARACTERISTICS
2008-2009 ACTUAL
From
HMIS?
2009-2010 PROJECTED
HMIS`
From.
33. Beds (including cribs)
0
0
34. Sleeping
Rooms
0
0
35. Total
Families Served
200
0
36. Total
Persons in Families
529
0
37. Total
Individuals
Served
285
0
38. Total Shelter Nights
8744
0
AVERAGE COST PER PERSON OR HOUSEHOLD SERVED WITH ESG FUNDING
39. „ � -_ -- ch of your ESG-funded activities" $2.83
(Total Activity Budget / # Unduplicated Clients)
CLIENT PARTICIPATION REPORT
40. g s
0
LJSIIIIIMPMIII
0
CONTINUUM OF CARE COORDINATION
42.
Are you a participating member of your local Continuum of Carat YES
SHELTER /
SUPPORTIVE SERVICES
TYPE OF SERVICE
Who provides the
community?
(1) If it's your organization
following services in your
put an "X" in this column
Do you have a written
agreement
services?
Use the
Answer
(Not Applicable)
to coordinate
drop down box to
"Yes" or "No" or "NA"
beside the corresponding
(2) If it's another
service;
organization, please list their name
43.
Shelter Information and
Referral
Referral
Not Applicable
Organization Name
UNITED WAY 211
44. Emergency Shelter
Yes
❑
Organization Name CATHOLIC CHARITIES,
GREELEY TRANSITIONAL HOUSE, A WOMAN'S
PLACE. ROOM AT THE INN
5
45.
Transitional Housing
Yes
❑
Organization Name
GREELEY TRANSITIONAL
HOUSE
46.
Permanent Housing (w/ services)
SELECT ONE:
Organization Name
47.
Soup Kitchen
No
❑
Organization Name SALVATION ARMY
48.
Case Management
Yes
❑
Organization Name CATHOLIC CHARITIES,
GREELEY
PLACE,
TRANSITIONAL HOUSE, A WOMAN'S
ROOM AT THE INN
49.
Transportation
No
❑
Organization Name
UNITED WAY BUS
TOKENS
50.
Daycare
No
❑
Organization
Name WELD
HUMAN
SERVICES
51.
Medical treatment
No
❑
Organization Name
SUNRISE CLINIC MONFORT
FAMILY
CLINIC
52.
Substance Abuse Counseling
No
❑
Organization Name ISLAND GROVE
TREATMENT
HEALTH
CENTER, NORTH RANGE BEHAVIORAL
53.
Psychological
No
❑
Organization Name
NORTH RANGE
BEHAVIORAL
HEALTH
54.
Employment
No
❑
Organization Name WELD HUMAN SERVICES
55. Life Skills/Budgeting
No
❑
Organization Name ROOM AT THE INN,
56. Educational
No
❑
Organization Name DISTRICT 6 SCHOOL
57. Security Deposit
No
❑
Organization
Name CATHOLIC
CHARITIES
58. Eviction Prevention
Yes
❑
Organization Name CATHOLIC
CHARITIES,
STEPPING
STONES WINDSOR
59. Back Mortgage
Payments
Yes
❑
Organization Name CATHOLIC
CHARITIES,
STEPPING
STONES
OF WINDSOR
60. Utility Assistance Payments
Yes
❑
Organization Name CATHOLIC CHARITIES
STEPPING
STONES OF WINDSOR
_
CONTINUUM OF CARE NARRATIVE
61. ‘ ; - 4 : - 5 . - > : • U i .., r .::: • = : s ousing, essential services and hotignMitinionagifins
local nonprofit agencies and governmental service providers to ensure coordinated case
rother
nagement, non -duplication of services AND access to mainstream resources
gai H o tulipg Assistance, etc. wag your community or Continuum of (When typing below,
please do not use the return (enter) key. Line will automatically- wrap around)
THE HOUSING AUTHORITY MEETS MONTHLY WITH THE HOUSING AND EMERGENCY SERVICES
NETWORK, HOSTED BY UNITED WAY, WHOSE MEMBERS INCLUDE, CATHOLIC CHARITIES, A
WOMAN'S PLACE, GREELEY TRANSITIONAL HOUSE, ROOM AT THE INN, SALVATION ARMY,
WELD FOOD BANK, WELD HUMAN SERVICES, CITY OF GREELEY, GREELEY INTERFAITH, NORTH
RANGE MENTAL HEATH, SUNRISE MEDICAL CLINIC, AND THE UNITED WAY. THIS ALLOWS US
TO SHARE INFORMATION, CURRENT TRENDS, SEEK COMMON SOLUTIONS
FINANCIAL CAPACITY -
6
62. plain your organization's . and and explain hale agency
" -
lee aisabillimagnamisi (When typing below,
not use the return (enter) key. Line will automatically wrap around)
Housing Authority acts as a pass thru for ESG funds to the above mention five non-profit agencies.
please do
Weld County
Payment request are reviewed and consolidated prior to requesting funds from the Department of Housing. After
funds are received they are processed and payments to the non-profit are normally made in 3 days. The
Accounting procedures of the Weld County Housing Authority are regulated by HUD regulations. There is an
emphasis on seperation of duties for financial activities and requirement for two signatures on all checks. The
Housing Authority reports monthly to the Weld County Commisioners and the Board of Commisioners of the
Greeley Housing Authority financial statements are included as part of monthly reports. As an agency receiving in
excess of
$100,000 in federal funds the Authority receives an annual independent audit of all activites including
ESG pass thru funds. Financial activities are electronically reported, including ESG activities, with in 60 days of
the end of the Authority's fiscal year (unaudited) to HUD. The Annual Audit is provided to the Board of
Commissioners and electronically reported to HUD.
7
ABILITY TO COMPLY WITH HOMELESS MANAGEMENT INFORMATION SYSTEMS (HMIS)
(When typing below, please do not use the return (enter) key. Line will automatically wrap around)
63. en and where did your agency staff receive training on Homeless Management Information Systems
IS)?
N/A
64. gist Computer(s) and printers that are/can be dedicated to HMIS: Models, Operating Systems, Storage
fiacity
N/A
N/A
66.
Please place an "X" in the box that best describes your current HMIS status
n I am a new applicant.
❑ My agency is entering all HUD -required HMIS data elements on a consistent basis.
❑ My agency is in discussions with my systems operator regarding my participation. We have not yet been trained on
the HMIS system.
❑ My agency is a new State ESG Applicant, but we enter HMIS information for another Federal grant.
n My staff has been trained on HMIS, but I am waiting to upgrade equipment and or training before we fully
participate.
® My agency is exempt from HMIS.
8
Date: `T (l eGI
oft.
111k
COLORADO
Weld County Housing Authority
P.O. Box 130
Greeley, CO 80632
970 353-7437
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NON-PROFIT ORGANIZATIONS
I William F. Garcia, Chair, duly authorized to act on behalf of Weld County hereby approve the
following project(s) proposed by Catholic Charities and Community Services of the Archdiocese of
Denver, Inc., Weld County Regional Office, which is located in Weld County.
illiam F. Garcia -Chair
and of County Commissioners
eld County, Colorado
111k
COLORADO
Weld County Housing Authority
P.O. Box 130
Greeley, CO 80632
970 353-7437
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NON-PROFIT ORGANIZATIONS
I William F. Garcia, Chair, duly authorized to act on behalf of Weld County hereby approve the
following project(s) proposed by Stepping Stones of Windsor, which is located in Weld County.
Depu, Clerk
Date:
liam F. Garcia, Chair
and of County Commissioners
eld County, Colorado
Weld County Housing Authority
P.O. Box 130
Greeley, CO 80632
970 353-7437
COLORADO
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NON-PROFIT ORGANIZATIONS
I William F. Garcia, Chair, duly authorized to act on behalf of Weld County hereby approve the
following project(s) proposed by A Woman's Place Inc., which is located in Weld County.
ATTEST:
By.
De . t y Clerk -- the Board
Date: Ljli (bq
William F. Garcia, Chair
Board of County Commissioners
Weld County, Colorado
A*:%;
Wilk
COLORADO.
Weld County Housing Authority
P.O. Box 130
Greeley, CO 80632
970 353-7437
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NON-PROFIT ORGANIZATIONS
I William F. Garcia, Chair, duly authorized to act on behalf of Weld County hereby approve the
following project(s) proposed by Room at the Inn, which is located in Weld County.
Will(dm F. Garcia, Chair
Board of County Commissioners
Weld County, Colorado
De •t Clerk • the Board
Date:
Weld County Housing Authority
P.O. Box 130
Greeley, CO 80632
970 353-7437
Wilk
COLORADO
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NON-PROFIT ORGANIZATIONS
I William F. Garcia, Chair, duly authorized to act onbehalf of Weld County hereby approve the
following project(s) proposed by Greeley Transitional House, which is located in Weld County.
ATTEST:
By:
De. i. Clerk • the Board
Date:
D9
William F. Garcia, Chair
Board of County Commissioners
Weld County, Colorado
OTHER DOCUMENTS THAT l OU MUST
SUBMIT WITH THIS APPLICATION
(See attached pages)
ABILITY TO COMPLY WITH STATE'SINSURANCE REQUIREMENTS
The State requires various insurance. Please use drop down box in each section indicating YES
if you have the required insurance or NO if you do not. You may provide an explanation after
each section of challenges that you face.
1. "The Contractor shall obtain, and maintain at all times during the term of the agreement, insurance in the following kinds and
amounts:
a. Workers Compensation Insurance as required by state statute and Employer's Liability Insurance covering all of the
contractor's employees acting within the course and scope of their employment.
Yes l.a. Issues or Explanation:
b. Commercial General Liability Insurance written on ISO occurrence form CG 00 01 10/93 or equivalency, covering premises,
operations, fire damage, independent contractors, products and completed operations, blanket contractual liability, personal
injury, and advertising liability within minimum limits as follows:
i. $1,000,000 each occurrence
ii. $1,000,000 general aggregate;
iii. $1,000,000 products and completed operations aggregate; and
iv. $50,000 any one fire.
Yes l.b. Issues or Explanation:
c. Automobile Liability Insurance covering any auto (including owned, hired and non -owned autos) with a minimum limit as
follows: $1,000,000 each accident combined single limit.
Yes 1.c. Issues or Explanation:
2. The State of Colorado is named (or will be named within 7 business days of the effective date of the contract) as additional
insured on Commercial General Liability and Automobile Liability Insurance policies (leases and construction contracts will
require the additional insured coverage for completed operations on endorsements CD 2010 11/85, CG 2037 or equivalent).
Coverage required of the contract will be primary over any insurance or self-insurance program carried by the State of Colorado.
Yes 2. Issues or Explanation:
3. The Insurance includes (or will include within 7 business days of the effective date of the contract) provisions preventing
cancellation or non -renewal without at least 45 days prior notice to the State by certified mail;
Yee 3. Issues or Explanation:
4. The contractor will require all insurance policies in any way related to the contract, and secured and maintained by the
contractor, to include clauses stating that each carrier will waive all rights of recovery under subrogation or otherwise, against the
State of Colorado, its agencies, institutions, organizations, officers, agents, employees and volunteers.
SLECT ONE: 4. Issues or Explanation:
5. All policies evidencing the insurance coverage required hereunder shall be insured by insurance companies satisfactory to the
State.
Yes 5. Issues or Explanation:
6. The contractor shall provide certificates showing insurance coverage required by the contract to the State within 7 business
days of the effective date of the contract.
Yes 6. Issues or Explanation:
7. Notwithstanding subsection "a' of this section, if the Contractor is a "public entity" agrees, within the meaning of the Colorado
Government Immunity Act, CRS 24.10-101, et seq, as amended ("Act"), the contractor shall at all times during the term of the
contract maintain only such liability insurance by commercial policy or self-insurance, as is necessary to meet its liabilities under
the act and show proof of insurance upon request.
Yes 7. Issues or Explanation:
iPt r Foul eyficl ♦- ) `,..',.. ell a4•�d �.5I�:d . �i4.1 P f1 P.ill
All applicants are required to complete the Match Certification form. Eligible forms of match are
as follows:
• The value of salary paid to staff to carry out the ESG Program.
• The value of the time and services contributed by volunteers to carry out the program at a rate of
$5.00 per hour.
• Volunteers providing professional services such as medical or legal services valued at the
reasonable and customary rate in the community.
• The value of any donated material or building.
• The value of any building lease using a method to reasonably calculate fair market value.
• Award letters from foundations, organizations, private individuals, and other government sources.
**Note: These awards must overlap the ESG funding period to be eligible. **
MATCH CERTIFICATION
SOURCES OF LOCAL MATCH
(Attach supporting documentation for available match. Documentation should reflect funding availability
during the ESG contract year.)
NAME
WELD COUNTY
NAME
Fund Raising/Cash
Loans
Building Value or Lease
Donated Goods
Donated Computers
New Staff Salaries
Volunteers ($5.00 per hour)
Volunteer Medical/Legal
Other (specify)
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
AMOUNT
$0.00
$0.00
AMOUNT
$0.00
$0.00
$0.00
$3,000.00
I certify that match funds have been identified and committed to support the proposed ESG project and have
not been used to match previous ESG awards (i.e. the value of a donated building used as match in a 2001
award cannot be used as match in 2007). This form is a description of the sources and amounts of such match
funds, whiff are not being used as match for any other federal program.
1M1
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Additional Funds Documentation
The list of all sources of additional funds not included as match to be used to carry out your
proposed project. Be specific.
Sources of Additional Funds
Amount of Additional Funds
$0.00
$0.00
$0:00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Total Additional Funds Committed to the ESG Process $0`.00
SAMPLE
CERTIFICATION OF LOCAL APPROVAL
BY LOCAL BOARD OF COMMISSIONERS
FOR NONPROFIT ORGANIZATIONS
(Should be on
Ole;.
can be signed by
or
I, , (name and title) duly authorize to act on behalf of the
(name of jurisdiction) hereby approve the following project(s) proposed by
(name of nonprofit) which is (are) to be located in (name of
jurisdiction):
By:
Name and Title
Date
Certification of Consistency with Consolidated Plan
I Rebecca L. Safarik, Community Development Director certify that Weld County
Housing Authority located in the City of Greeley is consistent with the Consolidated Plan
for the City of Greeley
CCA.
Rebecca L. Safarik
Community Developme'rector
Date of Certification 3/30/2009
EMERGENCY SHELTER GRANTS PROGRAM
ASSURANCES AND CERTIFICATIONS
William. F. Garcia (name of chief elected official or appropriate non-profit signatory) Chair Board of
Commissioners of Weld County of (town, city, county or nonprofit
organization) which is applying to the State of Colorado for funding through the Emergency Shelter Grant
Program from the U.S. Department of Housing and Urban Development (HUD), hereby assures and certifies
that:
Amounts awarded under this program will be used only for these purposes:
1. Assist in the prevention of homelessness.
2. Assist in supporting the essential operating costs of shelters.
3. Assist in improving the quality of supportive services to the homeless.
Projects will not require participation in religious services, as a condition for receiving assistance.
All projects funded will develop and administer, in good faith, a policy designed to ensure the shelter
is free from the illegal use, possession or distribution of DRUGS and ALCOHOL by its beneficiaries.
Political activities will be prohibited in accordance with subsection 675 (e) of the Community Services Block
Grant Act of 1981.
The town, city, county or nonprofit organization certifies that matching supplemental funds required
by the regulations at 24 CFR 576.71 and 576.85(a)(3), as mentioned by the amendments to Items 415(a) and
415(c) of the Stewart B. McKinney Homeless Assistance Act made by Section 832(e) of the Cranston -Gonzalez
National Affordable Housing Act of 1990 (Public Law 101-625, November 28, 1990) will be provided. The
amendment exempts the first $100,000 from the matching requirement and requires that the benefit of the
$100,000 exemption be provided to those recipients from the State that are least capable of providing the
matching funds.
The requirements of 24 CFR 576.21(a)(4)(ii) which provide that the funding of homeless prevention
activities for families that have received eviction notices or notices of termination of utility services meet the
following standards: (A) that the inability of the family to make the required payments must be the result of a
sudden reduction in income; (B) that the assistance must be necessary to avoid eviction of the family or
termination of the services to the family; (C) that there must be a reasonable prospect that the family will be
able to resume payments within a reasonable period of time; (D) that the assistance must not supplant
funding for preexisting homeless prevention activities from any other source; (E) occur a week before eviction,
foreclosure or termination.
The requirements of 24 CFR 576.51(b)(2)(iii) concerning that submission by nonprofit organizations
applying for funding of a certification of approval of the proposed project(s) from the unit of local government
in which the proposed project is located.
The requirements of 24 CFR 576.51(b)(2)(v) concerning the funding of emergency shelter in hotels or
motels or commercial facilities providing transient housing.
The requirements of 24 CFR576.56(a)(3) concerning the provision of termination and/or grievance
procedures for an individual or family who violates program requirements.
The requirement of 24 CFR576.56(b) concerning the involvement of homeless individuals and families
in providing work or services pertaining to policy -making and in operations of facilities or activities assisted
under this part.
The requirement of 24 CFR576.57 concerning the prohibition of conflict of interest or financial interest
in decision -making by elected officials, appointed officials, staff or board of directors except as may be granted
by HUD as provided in 570.611(d).
16
The requirements of 24 C- 576.73 concerning the continued use of ildings for which Emergency
Shelter Grant funds are used for rehabilitation or conversion of buildings for u of emergency shelters for the
homeless; or when funds are used solely for operating costs or essential services, concerning the population to
be served. The building standards requirement of 24 CFR 576.75.
The requirements of 24 CFR 576.77, concerning assistance to the homeless.
The requirements of 24 CFR 576.79, other appropriate provisions of 24 CFR Part 576, and other
applicable Federal law concerning nondiscrimination and equal opportunity.
The requirements of 24 CFR 576.80 concerning minimizing the displacement of persons, as a result of
a project assisted with these funds.
The requirements of 24 CFR 576.80 concerning the Uniform Relocation Assistance and Real
Acquisition Policies Act of 1970.
The requirement of the Cranston -Gonzalez National Affordable Housing Act (Public Law 101-625,
November 28, 1990 contained in Section 832(e)(2)(C) that grantees develop and implement procedures the
ensure the confidentiality of records pertaining to any individual provided family violence prevention or
treatment services under any project assisted "under the Emergency Shelter Grants Program" will, except
with written authorization of the person or persons responsible for the operation of such shelter, not be made
public."
The requirement that local government will comply with the provisions of and regulations and
procedures applicable under section 104(g) of the Housing and Community Development Act of 1974 with
respect to the environmental review responsibilities under the National Environmental Policy Act of 1969 and
related authorities, as specified in 24 CFR Part 58, and as applicable to activities of nonprofit organizations.
The requirement that no Federal appropriated funds have been paid, by or on behalf of the local
government or nonprofit organization, to any person for influencing or attempting to influence an officer or
employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a
Member of Congress in connection with the awarding of any Federal loan, the entering into of any cooperative
agreement, and modification of any Federal contract, grant, loan or cooperative agreement.
The requirement that if any funds, other than Federal appropriated funds have been paid or will be
paid to any person for influencing or attempting to influence an officer or employee of any agency, a member
of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with
this Federal contract, grant, loan or cooperative agreement, the local government or nonprofit organization
shall complete and submit Standard Form-LLL, "Disclosure Form to Report Lobbying," in accordance with its
instructions.
The requirement of disclosure specified in Subpart C of 24 CFR Part 12 regarding assistance from
other HUD -funded programs.
The requirement that the local government or nonprofit organization shall require that the language
of the PROHIBITION OF THE USE OF FEDERAL FUNDS FOR LOBBYING CERTIFICATION be included
in the award documents for all standards at all tiers including subcontracts, subgrants, and contracts under
grants, loans, and cooperative agreements and that all subrecipients shall certify and disclose accordingly.
The requirement that (68 Fed. Reg. 43430) agencies receiving funding from the Emergency Shelter
Grant Program become compliant with Homeless Management Information System (HMIS) as required by the
Department of Housing and Urban Development.
The required certification that the submission of an application for any emergency shelter grant is
authorized under applicable law and that the local government or nonprofit organization possesses legal
authority to carry out emergency shelter grant activities in accordance with applicable law and regulations of
the Department of Housing and Urban Development.
William F. Garcia
Housing Authori
Name
rd of Commissioners
Chair, Weld County
Title
17 y///2Ce
Signature Date
CDOH PERFORMANCE MEASUREMENTS AND OUTCOMES
All ESG proposals must comply with the CDOH Performance Measurements and Outcomes.
I have read the performance and outcome measurements shown below and understand that these may differ
from measurements required by HUD. (Please Use Drop Down Box)
YES Name:
William F. Garcia
Title: Chair. Weld County Board of Commissioners Date: 3/31/2009
Performance Measurements and Outcome Requirements
Objective: Serve the lowest income and hardest to serve individuals and families meeting critical housing
needs through state and federal initiatives by creating a suitable living environment or decent affordable
housing.
: ESG
: ESG Funding
1. End chronic homelessness and move homeless families and individuals into permanent housing.
2. Availability/accessibility for the purpose of creating suitable living environments.
3. Promote self-sufficiency, efficient use of funds and effective program administration.
• Number of homeless persons receiving case management who move into safe and stable housing.
• Average cost per person receiving ESG assistance.
• Recipient expended all ESG funds within the established grant timeframe.
• Recipient met the deadline for submitting their signed grant agreement.
• Recipient met the deadline for submitting evidentiary documents.
• Recipient met the deadline for submitting performance reports.
• Recipient meets required standards for documentation of homelessness.
• Recipient complies with required record keeping methods.
• Recipient complies with the due process of terminating ESG funded assistance of participant.
• Amount of money leveraged.
• Does recipient have current non -corrected and/or corrected findings from previous compliance
reviews?
• Number of homeless persons receiving case management who move into safe and stable housing.
• Average cost per person receiving ESG assistance.
• The total number of adults and children served on an annual basis (reported under Residential
Services).
• The number of persons served by race and ethnicity.
• Number of persons assisted with ESG funds for eviction notices.
• Number of persons assisted with ESG funds for utility termination notices.
• Number of persons assisted with ESG funds for security deposits and/or first month's rent.
• The total number of adults and children served on an annual basis (reported under Non -Residential
Services).
• The number of persons served by race and ethnicity.
• Number of homeless persons that received ESG funded services concerned with employment.
• Number of homeless persons that received ESG funded services concerned with health.
• Number of homeless persons that received ESG funded services concerned with substance abuse.
• Number of homeless persons that received ESG funded services concerned with education.
• Number of homeless persons that become successfully independent of ESG funded services.
• Number of homeless persons that return to their prior living situation
• The total number of adults and children served on an annual basis (reported under Non -Residential
18
Services).
• The number of persons served by race and ethnicity.
19
COPY OF YOUR 501(c)(3) Ruling
w /fr
20
COPY OF YOUR LAST AUDIT
21
HOUSING
AUTHORITY
OF
WELD COUNTY
AUDITED FINANCIAL STATEMENTS
GREELEY, COLORADO
DECEMBER 31 , 2007
8518 S Kays Chapel Rd
Fredericksburg, IN 47120
812-472-3527
Certified Public Accountant
870 Cinderella Court
Decatur, GA 30033
404-297-9881
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HOUSING AUTHORITY
OF WELD COUNTY
Greeley, Colorado
DECEMBER 31, 2007
TABLE OF CONTENTS
Independent Auditor's Report
Management's Discussion and Analysis
FINANCIAL STATEMENTS
Statement of Net Assets
Statement of Revenues, Expenses, and Changes in Net Assets
Statement of Cash Flows
Notes to Financial Statements
SUPPLEMENTAL FINANCIAL INFORMATION
Combining Schedule of Program Net Assets
Combining Schedule of Program Revenue, Expenses and Changes In Net Assets
Financial Data Schedule
Schedule of Expenditures of Federal Awards
OTHER REPORTS
Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed
in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to Each Major
Program and Internal Control over Compliance in Accordance with
OMB Circular A-133
Schedule of Findings and Questioned Costs
Page
1
2
3
4
6
15
16
17
19
20
21
23
kinS ides
Certified Public Accountant
8518 S Kays Chapel Road
Fredericksburg, Indiana 47120
INDEPENDENT AUDITOR'S REPORT
Board of Commissioners
Housing Authority of Weld County
903 6th Street
Greeley, CO 80631
I have audited the financial statements of the Housing Authority of Weld County ("the Authority") a
and for the year ended December 31, 2007, as listed in the table of contents. These financial stater(
are the responsibility of the Authority's management. My responsibility is to express an opinion on t
financial statements based on my audit.
I conducted my audit in accordance with auditing standards generally accepted in the United State
America and the standards applicable to financial audits contained in Government Auditing Standards is
by the Comptroller General of the United States. Those standards require that I plan and perform
audit to obtain reasonable assurance about whether the financial statements are free of mate
misstatement. An audit includes examining, on a test basis, evidence supporting the amounts
disclosures in the financial statements. An audit also includes assessing the accounting principles
and significant estimates made by management, as well as evaluating the overall financial state
presentation. I believe that my audit provides a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all material respects,
financial position of the Authority as of December 31, 2007, and the changes in financial position ant
cash flows for the year indicated above, in conformity with accounting principles generally accept(
the United States of America.
In accordance with Government Auditing Standards, I have also issued my report dated April 3, 2008, i
consideration of the Authority's internal control over financial reporting and my tests of its compl:
with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
purpose of that report is to describe the scope of my testing of internal control over financial repo.
and compliance and the results of that testing, and not to provide an opinion on the internal control
financial reporting or on compliance. That report is an integral part of an audit performed in accor
with Government Auditing Standards, and should be considered in assessing the results of my audit.
The Management's Discussion and Analysis, as detailed in the table of contents in this Report, is
required part of the financial statements but is supplementary information, required by accoui
principles generally accepted in the United States of America. I have applied certain limited proced
which consisted principally of inquires made of management regarding the methods of measurement
presentation of the supplementary information. However, I did not audit the information and expre
opinion on it.
My audit was performed for the purpose of forming an opinion on the financial statements of the He
Authority of Weld County. The accompanying Schedule of Expenditures of Federal Awards is presente
purposes of additional analysis as required by the U.S. Office of Management and Budget Circular P
Audits of States, Local Governments and Non -Profit Organizations, and is not a required part o
financial statements of the Authority. The supplemental information as listed in the table of cont
including the Financial Data Schedule is presented for purposes of additional analysis, and is
required part of the financial statements. Such supplementary information has been subjected t
auditing procedures applied in the audit of the financial statements, and in my opinion, is fairly
in all material respects in relation to the financial statements taken as a whole.
Cerjjified Public Accountant
Fredericksburg, Indiana
April 3, 2008
HOUSING AUTHORITY OF WELD COUNTY
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended December 31, 2007
The discussion and analysis of the Housing Authority of Weld County (the Authority) financial performance
provides an overall review of the Authority's financial activities for the year ended December 31, 2007. The
intent of this discussion and analysis is to look at the Authority's financial performance as a whole. Readers
should also review notes to the financial statements and the financial statements to broaden their understanding
of the Authority's financial performance.
Financial Highlights
The primary focus of the Authority's financial statements is on its single enterprise fund, which includes
programs administered by the Housing Authority of Weld County. The Authority operates under three
activities: 1) Housing Choice Vouchers program, 2) Emergency Shelter Grant program, and 3) a Consolidated
Other Business program.
These programs are described as follows:
• Housing Choice Vouchers - Section 8 — Voucher payment assistance from the Department of
Housing & Urban Development (HUD) that provides support to low income families in need of
sanitary, safe, and modest rental housing. Currently the Authority has authorization for 427
units. HUD provides funding for these payments on a pre -determined annual basis and also pays
the Authority an administrative fee to cover its operating costs.
• Emergency Shelter Grant — The Authority acts as a pass through in providing assistance to four
local shelters offering short term housing support for transitional needy families. This funding
generally comes through Federally supported grants based on submission of grant requests.
• Consolidated Other Business — This activity provides support through a rehabilitation program to
assist low income homeowners. The program is targeted to making home improvement loans for
families whose income falls below the 80% AMI (Area Median Income).
Using the basic Financial Statements
The Financial Statements consist of Management Discussion and Analysis (this section) and a series of
financial statements and notes to these statements. The statements are organized so that the reader can review
the Housing Authority of Weld County as an entire operating entity. The statements then proceed to provide an
increasingly detailed look at specific financial activities.
The overview of the statements is provided to give information about the Authority's overall financial
condition. They are comprised of the following: 1) the Statement of Net Assets; and 2) the Statement of
Activities; and 3) Statement of Cash Flows; and 4) Notes to the Financial Statements
HOUSING AUTHORITY OF WELD COUNTY
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended December 31, 2007
(continued)
Financial Analysis of the Authority as a Whole
The Authority's net assets were $2,515,108 at December 31, 2007 and $2,087,029 at December 31, 20W
representing an increase of $428,079 or 20.5 percent from 2006. The prior year's increase in net assets wz
$204,066 or 10.8 percent. Net income for the year 2007 was $428,079 compared to $169,547 for 200(
representing an increase of $260,532. The improved income results arc due to an increase in HUD grants an
contributions of $233,066, a reduction in other income of $90,815, and a decrease in total expenses of $285,82
or 9.4 percent. The reduction in operating expenses is related to decreases in Section 8 voucher payments
$163,173 and other expenses of $10,842. Administrative expenses increased by $57,734. Further review
provided on page 5 of this section.
The financial statements report information about the Authority as a whole using accounting methods similar
those used by private businesses. The statements of net assets include all of the entity's assets, net of liabilitie
The Authority's revenues and expenses are accounted for using the accrual method of accounting, determine
when revenues are earned and costs incurred.
The financial statements report the Authority's net assets and how they have changed. The change in net asse
is important because it informs the reader that for the Authority as a whole, the financial position of it
Authority has improved or diminished. The causes of these changes may be the result of various facto
including facility conditions, financial, and local economic or environmental conditions.
Net assets may serve over time as a useful indicator of an organization's financial position. In the case of t
Authority, assets exceeded liabilities by $2,515,108 at December 31, 2007. Net assets are comprised of t
following components:
• Current — Consists of unrestricted cash of $1,234,020, restricted cash of $580,164, r
receivables of $91,004, prepaid assets of $1,800.
• Capital assets — Consists of equipment, net of accumulated depreciation and related debt.
• Other assets — Comprised of assistance loans for rehab and first time home buyers.
Statement of Activities and Changes in Net Assets reports the operating and non -operating revenues, a
operating and non -operating expenses for the year ended December 31, 2007. These increases (or decrease
result in the Change in Net Assets for the year.
• Total revenues increased 4.7% during the year by $142,251 from $3,054,423 to $3,196,674.
• Total expenses decreased 4.0% during the year by $116,281 from $2,884,876 to $2,768,595.
ii
HOUSING AUTHORITY OF WELD COUNTY
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended December 31, 2007
(continued)
Condensed Statement of Net Assets
Assets:
Current
Net capital assets
Non -current assets
Total Assets
Liabilities:
Current
Non -current
Total Liabilities
Net Assets S2515.1O
2007 2006
$ 1,906,988 $ 1,493,506
14,471 13,323
730,388 652,297
2,651,847 2,159,126
112,067
24,672
136,739 72,097
$ 2,087,029
72,097
0
The Statement of net assets reflects increases in current asset and current liability positions due primarily to
improvement in program revenue and decreased expenses. A summary of changes in net assets is as follows:
Condensed Statement of Activities and Changes in Net Assets
2007 2006
Program Revenue
Operating grants & contributions $ 3,167,816 $ 2,934,750
Charges for services 0 20,054
Other revenue 28,858 99,619
Total Revenue 3,196,674 3,054,423
Expenses
Administration
Housing assistance payments
Other expenses
Total Expenses
Change in Net Assets
365,039 307,305
2,400,647 2,563,820
2,909 13,751
2,768,595 2,884,876
428,079. 169,547
Net Assets - Beginning 2,087,029 1,917,482
Net Assets - Ending $ 2,515,108 $ 2,087,029
Reporting the Authority's Most Significant Funds
Proprietary Funds — Proprietary funds have historically operated as enterprise funds using the same basis of
accounting as business -type activities; therefore, these statements will essentially match the information
provided in the statements for the Authority as a whole. As the Authority has only one fund, the narrative
description of the changes in the government -wide financial statements is the same as those that would be
presented on a fund level.
iii
HOUSING AUTHORITY OF WELD COUNTY
MANAGEMENT'S DISCUSSION AND ANALYSIS
Year Ended December 31, 2007
(continued)
Reporting the Authority's Most Significant Funds (continued)
Results of Operations - Significant changes for revenues and expenses for 2007 are highlighted below:
• Total revenues increased $142,251 while total expenses decreased $116,281, resulting in net
income increase of $258,532 over 2006.
• HUD Housing Assistance Payments increased to $3,167,816 compared to $2,934,750 for 2006.
• Other revenues (including charges for services) decreased $90,815 from $119,673 in 2006 to
$28,858 for 2007.
• Administrative expenses increased $57,734 to $365,039 from $307,305 in 2006. The primary
differences resulted from charges to bad debts of $47,683 and $6,593 in Emergency Shelter
Grant expenses.
• HAP expenses decreased $163,173 from $2,563,820 for 2006 to 2,400,647 in 2007.
The results of 2007 activities were an increase to Net Assets of $428,079. Additional information is available
the combining schedule of program revenues of the financial statements.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets - At the end of 2007, the Authority had $14,471 invested in net capital assets (See below).
There is no debt related to these assets.
Furniture and Equipment
Less: Acc Depreciation
Balance
January 1, 2007
$ 45,202
(31,879)
Net Capital Assets $ 13,323
Additions Retirements
$ 1,556 $ (6,892)
(408) 6,892
$ 1,148 $ 0
Balance
December 31, 2007
$ 39,866
(25,395)
S___144471
Additional information on the Authority's capital assets can be found in Foot Note A, page 8, of the financial
statements.
The Future of the Authority - The Authority is anticipating continued operational activities at the same ley(
as previous years.
Request for Information
The financial report is designed to provide information for regulatory reporting to federal and state agencies
those with an interest in the Authority's finances. Questions concerning this or any additional information
should be addressed to:
Tom Teixeira, Executive Director
Greeley/Weld Housing Authorities
903 6` St., PO Box 130
Greeley, CO 80632-0130
iv
FINANCIAL STATEMENTS
WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
STATEMENT OF NET ASSETS
DECEMBER 31, 2007
ASSETS
Current Assets
Cash and cash equivalents
Restricted cash and cash equivalents
Accounts receivable, net
Prepaid expenses
Total Current Assets
Noncurrent Assets
Mortgages receivable
Total Noncurrent Assets
Capital Assets
Depreciable capital assets, net
Total Capital Assets
TOTAL ASSETS
LIABILITIES
Current liabilities
Accounts payable
Accrued liabilities
Payable from restricted cash and
and cash equivalents:
Family self sufficiency escrow
Deferred revenue
Total Current Liabilities
Noncurrent Liabilities
Other noncurrent liabilities
Total Noncurrent Liabilities
Total Liabilities
NET ASSETS
Invested in capital assets
Restricted net assets
Unrestricted net assets
Total Net Assets
$ 1,234,020
580,164
91,004
1,800
1,906,988
730,388
730,388
14,471
14,471
2,651,847
53,823
10,874
38,301
9,069
112,067
24,672
24,672
136,739
14,471
541,863
1,958,774
$ 2,515,108
The accompanying notes are an integral part of these financial statements.
2
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WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
STATEMENT OF REVENUES EXPENSES AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED DECEMBER 31, 2007
OPERATING REVENUES
Other income
16,552
TOTAL OPERATING REVENUE
16,552
OPERATING EXPENSES
Administrative
Tenant services
Utilities
Ordinary maintenance and operation
General expense
Housing assistance payments
Depreciation expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES
Federal operating grants
Interest income
TOTAL NONOPERATING REVENUES
CHANGE IN NET ASSETS
TOTAL NET ASSETS - BEGINNING OF YEAR
TOTAL NET ASSETS - END OF YEAR
362,176
0
0
2,500
2,863
2,400,647
409
2,768,595
(2,752,043)
3,167,816
12, 306
3,180,122
428,079
2,087,029
S 2,515,108
The accompanying notes are an integral part of these financial statements
3
WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2007
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from tenants and other deposits $ 16,575
Payments to vendors (109,097)
Payments to landlords (2,400,647)
Payments to employees (151,279).
Net Cash Used by Operating Activities (2,644,446)
rASH FLOWS FROM NONrAPITAL FINANCING ACTIVITIES
Federal operating grants received
Net Cash From Noncapital Financing Activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Acquisition and construction of capital assets
Net Cash Flows Provided (Used)
by Capital and Related Financing Activities
CASH FLOWS FROM INVESTING ACTIVITIES
Interest income
Net Cash From Investing Activities
3,167,816
3,167,816
(1,558)
(1,558)
12,306
12,306
Net Increase (Decrease) in Cash and Cash Equivalents 534,116
Cash - Beginning of year 1,280,068
Cash - End of year
Reconciliation of Cash and Cash Equivalents:
Deposits in bank
Restricted cash
Total Cash and Cash Equivalents
Continued
$ 1,814,184
$ 1,234,020
580,164
$ 1,814,184
4
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WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED DECEMBER 31, 2007
(CONTINUED)
RECONCILIATION OF OPERATING (LOSS) TO
NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss) $ (2,752,043)
Adjustments to reconcile net income to net cash
Provided by operating activities:
Depreciation 409
Changes in operating assets and liabilities:
(Increase) Decrease in:
Accounts receivable 120,579
Prepaid expenses - 55
Other assets (78,091)
Increase (Decrease) in:
Accounts payable 61,023
Accrued liabilities 3,597
Deferred revenue 23
Net Cash Flows Provided (Used)
by Operating Activities $ (2,644,448)
The accompanying notes are an integral part of these financial statements
5
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
NOTE A - Summary of Significant Accounting Policies and Organization:
The financial statements of the HOUSING AUTHORITY OF WELD COUNTY ("the
Authority") have been prepared in conformity with generally accepted
accounting principles (GAAP) as applied to government units. The
Government Accounting Standards Board (GASB) is the accepted standard -
setting body for establishing governmental accounting and financial
reporting principles.
The Housing Authority of Weld County is a political subdivision both
corporate and politic which was established under the provision of Colorado
Statutes, to provide adequate housing at rents which persons of low-income
can afford in areas where there exists a shortage. To accomplish this
purpose, the Authority has entered into annual contributions contracts with
the U.S. Department of Housing and Urban Development (HUD) to be the
Administrator of a Section 8 Housing Assistance Payments Program under
Annual Contributions Contract CO -090. The financial statements also
include the Business Activities and the Emergency Shelter Grants Program.
Reporting Entity
The entity is a public corporation, legally separate, fiscally independent,
and governed by the Board of Commissioners. As required by generally
accepted accounting principles, these financial statements present the
financial position and results of operations of the Housing Authority of
Weld County, a primary government. There are no component units to be
included herewith, but this report does include all programs which are
controlled by the entity's governing body.
The financial statements of the Housing Authority of Weld County include
the following:
At December 31, 2007, the Housing Authority has 427 units in management.
Project
Units
Housing Choice Vouchers 427
Basis of Presentation
The Authority's financial statements are accounted for on the flow of
economic resources measurement focus using the accrual basis of accounting.
Revenues are recognized when they are earned, and expenses are recognized
when incurred. Pursuant to GASB Statement No. 20, Accounting and Financial
Reporting for Proprietary Funds and Other Governmental Entities that use
Proprietary Fund Accounting, the Authority applies all applicable GASB
pronouncements as well as FASB Statements and Interpretations, APB
Opinions, and ARB's issued on or before, November 30, 1989, unless those
pronouncements conflict with or contradicts GASB pronouncements.
In accordance with uniform financial reporting standards for HUD
housing programs, the financial statements are prepared in accordance with
U. S. generally accepted accounting principles (GAAP) as applicable to
special purpose governments engaged only in business type activities.
6
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
NOTE A -
Summary of Significant Accounting Policies and Organization:
The financial statements of the HOUSING AUTHORITY OF WELD COUNTY ("the
Authority") have been prepared in conformity with generally accepted
accounting principles (GAAP) as applied to government units. The
Government Accounting Standards Board (GASB) is the accepted standard -
setting body for establishing governmental accounting and financial
reporting principles.
The Housing Authority of Weld County is a political subdivision both
corporate and politic which was established under the provision of Colorado
Statutes, to provide adequate housing at rents which persons of low-income
can afford in areas where there exists a shortage. To accomplish this
purpose, the Authority has entered into annual contributions contracts with
the U.S. Department of Housing and Urban Development (HUD) to be the
Administrator of a Section 8 Housing Assistance Payments Program under
Annual Contributions Contract CO -090. The financial statements also
include the Business Activities and the Emergency Shelter Grants Program.
Reporting Entity
The entity is a public corporation, legally separate, fiscally independent,
and governed by the Board of Commissioners. As required by generally
accepted accounting principles, these financial statements present the
financial position and results of operations of the Housing Authority of
Weld County, a primary government. There are no component units to be
included herewith, but this report does include all programs which are
controlled by the entity's governing body.
The financial statements of the Housing Authority of Weld County include
the following:
At December 31, 2007, the Housing Authority has 427 units in management.
Project
Units
Housing Choice Vouchers 427
Basis of Presentation
The Authority's financial statements are accounted for on the flow of
economic resources measurement focus using the accrual basis of accounting.
Revenues are recognized when they are earned, and expenses are recognized
when incurred. Pursuant to GASB Statement No. 20, Accounting and Financial
Reporting for Proprietary Funds and Other Governmental Entities that use
Proprietary Fund Accounting, the Authority applies all applicable GASB
pronouncements as well as FASB Statements and Interpretations, APB
Opinions, and ARB's issued on or before, November 30, 1989, unless those
pronouncements conflict with or contradicts GASB pronouncements.
In accordance with uniform financial reporting standards for HUD
housing programs, the financial statements are prepared in accordance with
U. S. generally accepted accounting principles (GAAP) as applicable to
special purpose governments engaged only in business type activities.
6
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE A - Summary of Significant Accounting Policies: (Continued)
This special purpose government engaged in activities similar to business
activities uses an enterprise fund to account for those operations that are
financed and operated in a manner similar to private business, or where the
Board has decided that the determination of revenues earned, costs
incurred, and/or net income is necessary for management accountability.
The intent of the governing body is that the costs (expenses including
depreciation) of providing services to the general public on a continuing
basis be financed or recovered primarily through user charges.
Generally accepted accounting principles for state and local governments
requires that resources be classified for accounting and reporting purposes
into the following three net asset categories:
Invested in Capital Assets, Net of Related Debt - Capital assets, net of
accumulated depreciation and outstanding principal balances of debt
attributable to the acquisition, construction or improvement of those
assets.
Restricted - Net assets whose use by the Authority is subject to externally
imposed stipulations that can be fulfilled by actions of the Authority
pursuant to those stipulations or that expire by the passage of time. Such
assets include assets restricted for capital acquisitions and debt service.
The Authority has restricted funds totaling $541,863 that represents excess
HAP grant funding provided by the Department of Housing & Urban Development
for the sole purpose of providing assistance payments to eligible
individuals through the Housing Choice Voucher Program. This amount
represents the total amount of excess Authority to retain these funds for
future housing assistance payments. The requirements imposed by HUD
represent a legally enforceable requirement upon this program.
Unrestricted - Net assets that are not subject to externally imposed
stipulations. Unrestricted net assets may be designated for specific
purposes by action of management or the Authority Board or may otherwise be
limited by contractual agreements with outside party.
Accounting Policies - The financial statements of the Authority have been
prepared in conformity with generally accepted accounting principles (GAAP)
as applied to government units. The Government Accounting Standards Board
(GASB) is the accepted standard setting body for establishing governmental
accounting and financial reporting principles.
Use of Enterprise Accounting - The Authority presents its financial
statements using enterprise accounting, as allowed by governments.
Although the Authority accounts for its programs using accounts for its
internal reporting, the Authority is considered to be a unified enterprise
fund for reporting purposes. Accordingly, the Authority uses the economic
resources measurement focus and the related accrual basis of accounting.
Under the economic resources measurement focus, the Authority accounts for
all assets and liabilities. Under the accrual basis of accounting expenses
are recorded when the goods and services are received, irrespective of when
paid for, and revenues are recorded as earned, irrespective of when cash is
received.
7
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES To FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE A - Summa of Si ni£icant Accountin Policies:
(Continued)
Budge. -Budgets are prepared on an annual basis
program and are used as a management for the ch accounting jnr operating The capital tetool throughout "bass.c
fund budgets are adopted on a "project length" cycle.
9 basis.
Budget compared to Actual presentation has been omitted because
Authority does not annually adopt Authority's the
y's budget is adopted by pthe a Authority's
authorized budget. The
d by
HUD. This budget does not represent Y board band
signed an appropriated budget thatphasebeen
g into law or a nonappropriated budget authorized by constitution.
The Authority's budget represents budgetary execution and management b
its board and HUD; therefore, budgetary data and presentation is
required. Y
not
Cash and Cash E ivalents
accounts and - Deposits consist of checking accounts, saving
money market accounts and are stated at fair value. Deposits
are fully collateralized or vested in securities of the United .States
Government and are identified specifically in the name of the Authority.
For the purposes of the Statement of Cash Flows, the Authority considers
all highly liquid cash deposits and cash equivalents with a maturity of
three months or less when purchased and non negotiable Certificates of
Deposit to be cash equivalents. There were no noncash investing, capital,
and financing activities during the year.
Tenant Receivables - Receivables for rentals and service charges are
reported at net of an allowance for doubtful accounts. The Housing
Authority Board takes monthly action as required to write off specific
uncollectable accounts receivable balances.
Pre aid - Prepaids represent
ents made to vendors for services that
will benefit beyond December 31, 2007.
Interprogram Due From and
the Authority Due To - During the course of its operations,
provide services. sInter interprogram rotransactions to finance operations
recorded Interprogram accounts receivable andand
to recognize transactions between payable have been
applicable cash transfer had not been made as programs ba for the
Interprogram accounts have of the balance sheet date.
m
reporting been eliminated for financial
purposes. statement
Capital Assets - Capital assets purchased are capitalized at the time of
purchase. Such assets are recorded at cost. The capitalization
the Authority requires assets to be capitalized when
Donated assets policy of
are recorded at fair market value at their cost is $500.
Because developments and the date improvements of
financed through major capital donation.
g cash advances] repairs or tliziare
t costs in current r from HUD, there are no capitalized interest
programs.
Depreciation of property and equipment is computed by the straight-line
method based upon the estimated useful lives of the assets as follows:
Class
Furniture, Equipment & Machinery
Life
5-7 years
8
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE A - Summary of Significant Accounting Policies: (Continued)
Compensated Absences - Compensated absences are those absences for which
employees will be paid, such as vacation and sick leave. A liability for
compensated absences that is attributable to services already rendered and
that are not contingent on a specific event that is outside the control of
the Authority and its employees, is accrued as employees earn the rights
to the benefits. Compensated absences that relate to future services or
that are contingent on a specific event that is outside the control of the
Authority and its employees, are accounted for in the period in which such
services are rendered or in which such events take place.
Operating Revenues and Expenses Operating revenues and expenses
generally result from providing and producing goods and/or services in
connection with providing low income housing programs. Operating expenses
include the cost of sales and services, administrative expenses and
depreciation on capital assets. All revenues and expenses not meeting
this definition are reported as non operating revenues and expenses.
Restricted Assets - When both restricted and unrestricted resources are
available for use, it is the Authority's policy to use unrestricted
resources first, then restricted resources as they are needed.
Use of Estimates - Thepreparation of financial statements in conformity
with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosure of
contingent liabilities at the date of the financial statements and
reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
Leasing Activities (as Lessor) - The Authority is the lessor of dwelling
units primarily to low-income residents. The rents under the leases are
determined generally by the resident's income as adjusted for eligible
deductions regulated by HUD, although the resident may opt for a flat
rent. Leases may be cancelled by the lessee at any time. The Authority
may cancel the lease only for cause.
Income 'associated with these leases are recorded in the financial
statements and schedules as "Rental income". Rental income per resident
generally remains consistent from year to year, but is affected by general
economic conditions which impact personal income, such as local job
availability
9
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE D - Deposits Cash and Cash Equivalents and Investments:
1. HUD Deposit Restrictions
HUD requires Authorities to invest excess HUD program funds in obligations
of the United States, certificates of deposit or any other federally
insured Instruments.
HUD also requires that deposits of HUD program funds be fully insured or
collateralized at all times. Acceptable security includes FDIC/FSLIC
insurance and the market value of securities purchased and pledged to the
political subdivision. Pursuant to HUD restrictions, obligations of the
United States are allowed as security for deposits. Obligations furnished
as security must be held by the Authority or with an unaffiliated bank or
trust company for the account of the Authority.
The Colorado Public Deposit Protection Act (PDPA) requires that all units
of local government deposit cash in eligible public depositories.
Eligibility is determined by state regulations. Amounts on deposit in
excess of federal insurance levels must be collateralized by eligible
collateral determined by the PDPA. The institution is allowed to create a
single collateral pool for all public funds held. The pool is to be
maintained by another institution or held in trust for all the uninsured
public deposits as a group. The market value of the collateral must be at
least equal to 102 percent of the uninsured deposits.
2. Risk Disclosures
Interest Rate Risk: As a means of limiting its exposure to fair value
losses arising from rising interest rates, the Authority's investment
policy limits the Authority's investment portfolio to maturities not to
exceed two years at time of purchase. At December 31, 2007, the
Authority's deposits and investments were not limited and all of which are
either available on demand or have maturities of less than two years.
Credit Risk: This.is a risk that a security or a portfolio will lose some
or all of its value due to a real or perceived change in the ability of
the issuer to repay its debt. The Authority's investment policy is that
none of its total portfolio may be invested in securities of any single
issuer, other than the US Government, its agencies and instrumentalities.
Custodial Credit Risk: This is the risk that in the event of the failure
of the counterparty, the Authority will not be able to recover the value
of its investments or collateral securities that are held by the
counterparty. All of the Authority's investments in securities are held
in the name of the Authority. The Authority's custodial agreement policy
prohibits counterparties holding securities not in the Authority's name.
10
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE B Deposits, Cash and Cash Equivalents, and Investments: (continued)
The carrying amounts of the Authority's cash deposits were $1,814,184 at
December 31, 2007. Bank and investment balances before reconciling items
were $1,814,472 at that date, the total amount of which was collateralized
or insured with securities held by an unaffiliated banking institution in
the Authority's name.
Deposits consist of the following:
Checking, money market and saving accounts $ 1,814,184
Restricted cash consists of tenant Section 8 HAP reserves and escrow
accounts.
NOTE C - Accounts Receivable:
Accounts receivable at December 31, 2007, consist of the following:
Fraud Recovery - Net of allowance for doubtful
account of $47,683
Accounts receivable Miscellaneous
Accounts receivable - (Related Party)
Housing Authority of the City of Greeley
Total
NOTE D - Prepaid Expenses:
Prepaid expenses at December 31, 2007, consist of the following:
Prepaid expenses
NOTE E - Capital Assets:
A summary in changes in capital assets is as follows:
S 0
666
90,338
$ 91,004
$ 1,800
Beginning Ending
Balance Balance
1/1/07 Additions Retirements 12/31/07
Furniture & Equipment $ 45,202 $ 1,557 $ 6,893 $ 39,866
Less: Accumulated
Depreciation ( 31,879) ( 409). ( 6,893) ( 25,395)
Capital Assets, Net $ 13,323 $ 1,148 $ 0 $ 14,471
Depreciation expense of $409 was incurred during the year.
11
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE. F - Notes Receivable:
Notes Receivable at December 31, 2007 consist of the following:
Fort Lupton Housing Partners
Catholic Charities and Community Services
Catholic Charities and Community Services
Weld County Farm Labor
$ 300,000
253,797
86,591
90,000
Long term notes $ 730,388
The Fort Lupton Housing Partners note has a 3% interest rate based upon
the cash flow. The original amount of the note is $300,000.
The Catholic Charities notes have a 3% interest rate. The first note had
an original date of February 11, 1999 with an original balance of $300,000
and a final due date of February 1, 2033. The second note had an original
date of October 10, 2001 with an original balance of $100,000. The final
due date is August 1, 2024.
The Weld County Farm Labor note had an original balance of $100,000 and
has 0% interest.
NOTE G - Accounts Payable:
Accounts payable at December 31, 2007, consist of the following:
Vendors' accounts payable
NOTE H - Accrued Liabilities:
$ 53,823
Accrued liabilities at December 31, 2007, consist of the following:
Accrued wages/payroll taxes - $ 1,522
Accrued compensated absences 9,352
Total $ 10,874
NOTE I - Deferred Revenue:
Deferred Revenue at December 31, 2007, consist of the following:
Prepaid grant revenue
NOTE J - Other Noncurrent Liabilities:
$ 9,069
Other noncurrent liabilities at December 31, 2007, consist of the following
1/01/07 Additions Deletions 12/31/0'
Noncurrent portion of accrued
compensated absences $ 0 $ 24,672 $ 0 $ 24,67.
12
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE K Federal Operating Grants:
HUD contributed the following operating subsidies approved in the operating
budgets under the Annual Contributions Contracts:
Housing Choice Vouchers
Emergency Shelter Grants Program
Total
NOTE L - Commitments and Contingencies:
$, 3,042,224
125,592
$ 3,167,816
Litigation: At December 31, 2007, the Authority was not involved in any
threatened litigation.
Examinations: The Authority is subject to possible examinations made by
federal and state authorities who determine compliance with terms,
conditions, laws, and regulations governing other grants given to the
Authority in the current and prior years. There was one examination during
the year ended December 31, 2007.
Grant Disallowances: Amounts received or receivable from HUD are subject to
audit and adjustment by HUD. Any disallowed claims, including amounts
already collected, may constitute a liability of the Authority. The
amounts, if any, of expenditures which may be disallowed by the grantor
cannot be determined at this time although the Authority expects such
amounts, if any, to be immaterial.
NOTE M - Pension Plan:
The Authority provides pension benefits for all its full-time employees
through an Individual Retirement Account (IRA SEP). The account is
administered by Mutual of America. The Housing Authority Board is
authorized to establish or amend the benefits. Benefits depend solely on
amounts contributed to the account plus investment earnings. Employees are
eligible to participate from the date of employment. The Authority
contributes an amount equal to 3% of the employee's base salary each month.
The Employees are eligible to participate in the Pension Plan upon the
first pay period. The Authority's contributions for each employee (and
interest allocated to the employee's account) are fully vested immediately.
The Authority's total payroll in fiscal year 2007 was $118,163. The
Authority made the required contributions, amounting to $3,144 from the'
Authority and $5,085 from the employees. The Authority's total payroll in
2006 was $113,572 and the Authority contributed $3,176. The Authority's
total payroll in 2005 was $137,347 and the Authority contributed $3,461.
13
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2007
(Continued)
NOTE N - Risk Management:
The Authority is exposed to various risks of losses related to torts; theft
of, damage to and destruction of assets; errors and omissions; injuries to
employees; and natural disasters. The Authority carries commercial
insurance coverage for these risks to the extent deemed prudent by
Authority management, which includes public officials, tenant
discrimination, workman's compensation, flood, property, and auto
insurance. Settled claims have not exceeded this commercial coverage in
any of the past 3 years.
NOTE O - Economic Dependency:
The Authority receives approximately 99% of its revenues from HUD. If the
amount of revenues received from HUD falls below critical levels, the
authority's operations could be adversely affected.
NOTE P - Contingencies - Taxpayer's Bill of Rights:
In November, 1992, the voters of the State of Colorado approved an
amendment to the states constitution limiting the amount of revenue which
may be spent or retained by Colorado governmental entities. The amendment
is in effect for most governmental entities for the years beginning after
1992, but exempts "enterprise" funds and activities from the limitations.
The Board of Commissioners of the Authority believes it is exempt from the
provisions of the Taxpayer's Bill of Rights because it is an "enterprise"
(a business operation able to issue its own revenue bonds and receiving
less than 10% of its revenues from state and local grants) as defined in
the constitutional amendment. The board also believes it is not subject to
the provisions of TABOR because the governing board is not an elected
board, does not have an electoral constituency, and does not have the power
to impose taxes which are all the basic operational requirements of TABOR.
However, many provisions of the TABOR Amendment are complex and subject to
further interpretation and will require judicial interpretation.
NOTE Q - Related Party:
The Authority is a part of a consortium with the Housing Authority of the
City of Greeley. The Authority allocates the appropriate expenses to these
entities and recovers regular reimbursement for services rendered.
14
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SUPPLEMENTAL FINANCIAL INFORMATION
WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
COMBINING SCHEDULE OF PROGRAM NET ASSETS
DECEMBER 31, 2007
CO090
Housing Emergency
Choice Shelter
Vouchers Grant
ASSETS
Current Assets
Cash and cash equivalents
Restricted Cash and cash equivalents
Accounts receivable, net
Prepaid expenses
Total Current Assets
Noncurrent Assets
Mortgages receivable
Total Noncurrent Assets
Capital Assets
Depreciable capital assets, net
Total Capital Assets
TOTAL ASSETS
LIABILITIES
Current liabilities
Accounts payable
Accrued liabilities
Payable from restricted cash and
and cash equivalents:
Family self sufficiency escrow
Deferred revenue
Total Current liabilities
Noncurrent Liabilities
Other noncurrent liabilities
Total Noncurrent Liabilities
Total Liabilities
NET ASSETS
Invested in capital assets
Restricted net assets
Unrestricted net assets
Total Net Assets
$ 235,104 $ 41,804
580,164 0
91,004 0
1,800 0
908,072 41,804
90,000 0
90,000 0
14,471 0
14,471 0
1,012,543 41,804
21,088
10,874
32, 735
0
38,301 0
0 9,069
70,263 41,804
24,672 0
24,672 0
94,935 41,804
14,471 0
541,863 0
361,274 0
$ 917,608 $ 0
15
Business
Activities
Total
$ 957,112 $ 1,234,020
O 580,164
O 91,004
O 1,800
957,112 1,906,988
640,388 730,388
640,388 730,388
0 14,471
O 14,471
1,597,500 2,651,847
0
0
53,823
10,874
O 38,301
O 9,069
O 112,067
O 24,672
O 24,672
O 136,739
O 14,471
O 541,863
1,597,500 1,958,774
$ 1,597,500 $ 2,515,108
WELD COUNTY HOUSING AUTHORITY
Greeley, Colorado
COMBINING SCHEDULE OF PROGRAM REVENUES EXPENSES AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED DECEMBER 31, 2007
OPERATING REVENUES
Other income
TOTAL OPERATING REVENUE
OPERATING EXPENSES
Administrative
Tenant services
Utilities
Ordinary maintenance and operation
General expense
Housing assistance payments
Depreciation expense
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NONOPERATING REVENUES (EXPENSES)
Federal operating grants
Interest income
TOTAL NONOPERATING REVENUES
CHANGE IN NET ASSETS
TOTAL NET ASSETS - BEGINNING OF YEAR
TOTAL NET ASSETS - END OF YEAR
16
CO090
Housing Emergency
Choice Shelter Business
Vouchers Grant Activities
S 3,624 $ 0 $ 12,928
3,624 0 12,928
230,959 125,614 5,603
0 0 0
0 0 0
0 0 2,500
2,863 0 0
2,400,647 0 0
409 0 0
2,634,878
(2,631,254)
125,614 6,103
(125,614) 4,825
3,042,224 125,592 0
564 22 11,720
3,042,788
411,534
506, 074
917,608 $
125,614 11,720
0 16,545
0 1,580,955
0 $ 1597,500
WELD COUNTY HOUSING AUTHORIT]
Greeley, Colorado
COMBINING SCHEDULE OF PROGRAM REVENUES EXPENSES AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED DECEMBER 31, 2007
OPERATING REVENUES
Other income
TOTAL OPERATING REVENUE
OPERATING EXPENSES
Administrative
Tenant services
Utilities
Ordinary maintenance and operation
General expense
Housing assistance payments
Depreciation expense
TOTAL OPERATING EXPENSES
CO090
Housing Emergency
Choice Shelter Business
Vouchers Grant Activities
S 3,624 $ 0 $ 12,928
3,624 0 12,928
230,959
125,614 5,603
0 0
0 0
0 0
2,863 0
2,400,647 0
409 0
2,634,878
OPERATING INCOME (LOSS)
(2,631,254)
NONOPERATING REVENUES (EXPENSES)
Federal operating grants
Interest income
TOTAL NONOPERATING REVENUES
CHANGE IN NET ASSETS
TOTAL NET ASSETS - BEGINNING OF YEAR
TOTAL NET ASSETS - END OF YEAR
16
0
0
2,500
0
0
0
125,614 8,103
(125,614) 4,825
3,042,224 125,592 0
564. 22 11,720
3,042,788 125,614 11,720
411,534 0 16,545
506,074 0 1,580,955
$ 917,608 $ 0 $ 1,597,500
Total
S 16,552
16,552
362,176
0
0
2,500
2,863
2,400,647
409
2,768,595
(2,752,043)
3,167,816
12,306
3,180,122
428,079
2,087,029
$ 2,515,108
rinancial Assessment Suhcvstem - FDS
Page 1 of 2
PHA: CO090 FYED: 12/31/2007
Line Item
No.
Account Description
Business
Activities
Emergency Shelter
Grants Program
Housing Choice
Vouchers
Total
111
Cash -Unrestricted
$957,112
$41,804
$235,104
$
113
Cash -Other Restricted
$0
$0
$580,164
$580,560,116464
100
Total Cash
8957,112
$41,804
$815,268
$1,814,184
122Accounts
Receivable - HUD Other Projects
$0
$0
$666
$666
125
Accounts Receivable - Miscellaneous
$0
$0
$90,338
$90,338
126-2
Allowance for Doubtful Accounts - Other
$p
50
80
$0
128
Fraud Recovery
$0
$0
$47,683
$47,683
128.1
Allowance for Doubtful Accounts - Fraud
$0
$0
$-47,683
683
$1,
120
Total Receivables, net of allowances for doubtful accounts
$0
80
$91,004
-4
04
$991
004
142
Prepaid Expenses and Other Assets
$0
$0
$1,800
$1,800
150
Total Current Assets
$957,112
$41,804
$908,072
$1,906,988
164
Furniture, Equipment 8 Machinery - Administration
$0
$0
$39,866
$39,866
166
Accumulated Depreciation
$0
$0
5-25,395
5-25,395
160
Total Fixed Assets, Net of Accumulated Depreciation
$0
$0
$14,471
$14,471
171
Notes, Loans, 8 Mortgages Receivable - Non Current
$640,388
$0
$90,000
$730,388
180
Total Non -Current Assets
$640,388
$0
$104,471
$744,859
190
Total Assets
$1,597,500
$41,804
$1,012,543
$2,651,847
312
Accounts Payable <= 90 Days
$0
$32,735
$21,088
$53,823
321
Accrued Wage/Payroll Taxes Payable
$0
$0
$1,522
$1,522
322
Accrued Compensated Absences - Current Portion
$0
$0
$9,352
$9,352
342
Deferred Revenues
$9,069
$0
$9,069
345
Other Current Liabilities
`$0
$0
$0
$38,301
$38,301
310
Total Current Liabilities
$0 x$41,804
$70,263
$112,067
354
Accrued Compensated Absences - Non Current
$0
$0
$24,672
350
Total Noncurrent Liabilities
�$0
(624,672
$24,672
$24,672
300
Total Liabilities
`$0
$0
$41,804
$94,935
$136,739
508
Total Contributed Capital
$0
80
$0
/$0
508.1
Invested in Capital Assets, Net of Related Debt
$0
$0
$14,471
$14,471
511
-
Total Reserved Fund Balance
$0
$0
$0
$0
511.1
Restricted Net Assets
$0
f
$541,863
5541,863
512.1
Unrestricted Net Assets
$1,597,500
$0
$361,274
$1,958,774
513
Total Equity/Net Assets
$1,597,500
$0
$917,608
$2,515,108
600
Total Liabilities and Equity/Net Assets
$1,597,500
$41,804
51,012,543
$2,651,847
705
Total Tenant Revenue
$0
$0
$0
$0
706
HUD PHA Operating Grants
$0$125,592
$3,042,224
$3,167,816
711
investment Income - Unrestricted
X511,720
$22
$564
$12,306
715
Other Revenue
$12,928
$0
$3,624
$16,552
700
Total Revenue
$24,648
$125,614
$3,046,412
$3,196,674
911
Administrative Salaries
$0
$0
$118,163
$118,163
912
Auditing Fees
$0
$0
$5,484
$5,484
914
Compensated Absences
$0
$0
$3,336
$3
915
Employee Benefit Contributions -Administrative
$0
$0
$33,116
$203,16
916
Other Operating - Administrative
$5,603
$125,614
$70,860
06
$202,077
961
Insurance Premiums
$0
$0
$2,863
$2,863
969
Total Operating Expenses
$5,603
\125,614
$233,622
$365,039
970
Excess Operating Revenue over Operating Expenses
$19,045
\0
$2,812,590
$2,831,635
971
Extraordinary Maintenance
$2,500
$0
$0
$2,400
973
Housing Assistance Payments
$0
$0
$2,400,647
$2,400,647
https://hudapps.hud.gov/IiUD_Systems/faspha/react_PrintFDS.cfm?dateCreated=700R%7 d/1cnnnc
Financial Assessment Subsyste FDS
Page 2 of 2
II
Il
r
I
I
I
974
900
1010
1000
1102
1103
1120
1121
1117
1118 Housing Assistance Payments Equity
Depreciation Expense
Total Expenses
Total Other Financing Sources (Uses)
Excess (Deficiency) of Total Revenue Over (Under) Total
Expenses
Debt Principal Payments - Enterprise Funds
Beginning Equity
Unit Months Available
Number of Unit Months Leased
Administrative Fee Equity
$0 $0
$8,103
$0
$16,545
$0
$1,580,955
0
0
$0
$0
$125,614
$0
$0
$0
$0
0
0
$0
$0
$409 $409
$2,634,878
$0
$411,534
$0
$506,074
5,124
5,053
$375,745
$541,863
$2,768,595
$0
$428,079
$0
$2,087,029
5,124
5,053
$375,745
$541,863
Report Generated: 04/152008 07:28:36
Date Submission Created: 04/02/2008
I Top of Page
https://hudaDos.hud.eov/HtID Cvc1Prnric.,....t__r____.
CO -090 Section 8 Housing Choice
Voucher Program
TOTAL FEDERAL FINANCIAL ASSISTANCE
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED DECEMBER 31, 2007
ANNUAL PROGRAM
CONTRIBUTION AND
CT CFDA
CONTRA
ASSISTANCE TYPE NUMBER
U. S. DEPARTMENT OF HUD AWARD EXPENDITURES
Emergency Shelter Grants
Program 1.4.231.
$ 125,592 $ 125,592
14.871
3,042,224 3,042,224
$3,167,816 $3,167,816
Notes to Schedule of E nditures of Federal Awards
Note 1 - The Schedule of Expenditures of Federal Awards is presented on the accrual
basis of accounting as described in Note A.
19
OTHER REPORTS
JertS Ads
Certified Public Accountant
8518 S Kays Chapel Road
Fredericksburg, Indiana 47120
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING ON COMPLIANCE
AND ON OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of Commissioners
Housing Authority of Weld County
903 6th Street
Greeley, CO 80631
I have audited the financial statements of the Housing Authority of Weld County ("the Authority"), as of and for the
year ended December 31, 2007 and have issued my report thereon dated April 3, 2008. I conducted my audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable
to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United
States.
Internal Control Over Financial Reporting
In planning and performing my audit, I considered the Authority's internal control over financial reporting as a
basis for designing my auditing procedures for the purpose of expressing my opinion on the financial statements, but
not for the purpose of expressing an opinion on the effectiveness of the Authority's internal control over financial
reporting. Accordingly, I do not express an opinion on the effectiveness of the Authority's internal control over
financial reporting.
A control deficiency exists when the design or operation of a control does not allow management or employees, in the
normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A
significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the
Authority's ability to initiate, authorize, record, process, or report financial data reliably in accordance with
generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the
Authority's financial statements that is more than inconsequential will not be prevented or detected by the
Authority's internal control.
A material weakness is a significant deficiency,' or combination of significant deficiencies, that results in more
than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected
by the Authority's internal control.
My consideration of the internal control over financial reporting was for the limited purpose described in the first
paragraph of this section and would not necessarily identify all deficiencies in the internal control that might be
significant deficiencies or material weaknesses. I did not identify any deficiencies in internal control over
financial reporting that I consider to be material weaknesses, asdefined above.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Housing Authority of Weld Countys financial statements
are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations,
contracts and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts.
I noted certain matters that I reported to the management of the Housing Authority of Weld County in a separate
letter dated April 3, 2008.
This report is intended solely for the information and use of the Authority's management and the Department of
Housing and Urban Development and is not intended to be and should not be used by anyone other than these specified
parties.
Fredericksburg, Indiana
April 3, 2008
Certified —Public Accountant
20
JaycS idu�is
Certified Public Accountant
8518 S Kays Chapel Road
Fredericksburg, Indiana 47120
REPORT ON COMPLIANCE. WITH REQUIREMENTS APPLICABLE TO EACH MAJOR
PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133
Board of Commissioners
Housing Authority of Weld County
903 6th Street
Greeley, CO 80631
Compliance
I have audited the compliance of the Housing
requirements described in the U.S. Office of
Supplement that are applicable to each of its
2007. The Housing Authority of Weld County's
auditor's results section of the accompanying
with the requirements of laws, regulations,
federal programs is the responsibility of th
responsibility is to express an opinion on the
audit.
Authority of Weld County with the types of compliance
Management and Budget (OMB) Circular A-133 Compliance
major federal programs for the year ended December 31,
major federal programs are identified in the summary of
Schedule of Findings and Questioned Costs. Compliance
contracts and grants applicable to each of its major
e Housing Authority of Weld County's management. My
Housing Authority of Weld County's compliance based on my
I conducted my audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A-133
require that I plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material
effect on a major federal program occurred. An audit includes examining, on a test basis, evidence
about the Housing Authority of Weld County's compliance with those requirements and performing such
other procedures as I considered necessary in the circumstances. I believe that my audit provides a
reasonable basis for my opinion. My audit does not provide a legal determination on the Housing
Authority of Weld County's compliance with those requirements.
In my opinion, Housing Authority of Weld County complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended December 31, 2007. However, the results of my auditing procedures disclosed an instance of
noncompliance with those requirements, which is required to be reported in accordance with OMB Circular
A-133 and which is described in the accompanying schedule of findings and questioned costs as item
2007-01.
Internal Control Over Compliance
The management of the Housing Authority of Weld County is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and grants
applicable to federal programs. In planning and performing my audit, I considered the Housing
Authority of Weld County's internal control over compliance with requirements that could have a direct
and material effect on a major federal program in order to determine my auditing procedures for the
purpose of expressing my opinion on compliance but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, I do not express an opinion on the
effectiveness of the Authority's internal control over compliance.
My consideration of internal control over compliance was for the limited purpose described in the
preceding paragraph and would not necessarily identify all deficiencies in the Authority's internal
control that might be significant deficiencies or material weaknesses as defined below. However, as
discussed below, I identified a certain significant deficiency in internal control over compliance that
I consider to be a significant deficiency.
21
A control deficiency in entity's internal control over compliance exists when the design
operation of a control does not allow management or employees, in the normal course of performing the
assigned functions, to prevent or detect noncompliance with a type of compliance requirement of
federal program on a timely basis. A significant deficiency is a control deficiency, or a combinati,
of control deficiencies, that adversely affects the entity's ability to administer a federal progr,
such that there is more than a remote likelihood that noncompliance with a type of complian
requirement of a federal program that is more than inconsequential will not be prevented or detected
the entity's internal control. I consider the deficiency in internal control over compliance describ
in the accompanying schedule of findings and questioned costs as item 2007-01 to be a significa
deficiency.
A material weakness is a significant
results in more than a remote like]
requirement of a federal program will
However, I do not consider the signifi
weakness.
deficiency, or combination of significant deficiencies, th
ihood that material noncompliance with a type of complian
not be prevented or detected by the entity's internal contro
cant deficiency described above as item 2007-01 to be a materi.
The Housing Authority of Weld County's response to the findings identified in my audit is described
the accompanying schedule of findings and questioned costs. I did not audit Housing Authority of We
County's response and, accordingly, I express no opinion on it.
This report is intended solely for the information and use of the Authority's management and t
Department of Housing and Urban Development and is not intencecto be and should not be used by anye
other than these specified parties.
Fredericksburg, Indiana
April 3, 2008
tified Public Accoun ant
22
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
DECEMBER 31, 2007
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SECTION I - SUMMARY OF AUDITOR'S RESULTS
FINANCIAL STATEMENTS
Type of auditor's report issued: Unqualified
Internal control over financial reporting:
Material weakness(es) identified?
Significant deficiencies identified that are
not considered to be material weaknesses?
Noncompliance material to financial statements
noted?
FEDERAL AWARDS
Yes X no
Yes X none reported
Yes X no
Internal control over major programs:
- Material weakness(es) identified? yes X no
- Significant deficiencies identified that are
not considered to be material weakness(es)? X yes none reported
Type of auditor's report issued on compliance
for major programs: Qualified
Any audit findings disclosed that are required
to be reported in accordance with section 510(a)
of Circular A-133? X yes no
Identification of major. programs:
CFDA Number
14.871
Name of Federal Program
Housing Choice Vouchers
Dollar threshold used to distinguish
between type A and type B programs: $ 300,000
Auditee qualified as low -risk auditee?
X yes no
SECTION II - FINANCIAL STATEMENT FINDINGS
There were no Financial Statement findings.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
Finding 2007-01 is a federal award finding.
23
HOUSING AUTHORITY OF WELD COUNTi
Greeley, Colorado
DECEMBER 31, 2007
PRIOR YEAR FINDINGS
There were no prior year findings.
CURRENT YEAR FINDINGS
2007-01 CONDITION: RESDIENT FILES
In a sample of 20 resident files the following exceptions
were noted:
1. 1 -No income verification
2. 1 -No social security card verification
3. 1 -No utility allowance verification
4. 1 -No rent calculation
5. 1 -No 50058
6. 1 -No 9886
7. 1 -No current inspection
8. 2 -No current lease
9. 1 -No rent reasonableness
10. 11 -No LBP notices
11. 1 -No Sect 214 citizenship verification
CFDA R: 14.871
CRITERIA: HUD rules and regulations requires specific documentation to
be present in the resident files.
CAUSE/EFFECT: There was not a procedure in place to require lead base
paint notices in the resident files. The Authority is not
checking for current leases at each annual re -exam.
RECOMMENDATION: Ensure that all required documentation is present in the
resident files.
REPLY:
1. Nine of the eleven problems cited in the file check
were due to a file for a tenant who had terminated during
2007 not being located in the file storage area. To
prevent this all files of former tenants will be held in
file cabinets in the current file area and boxed and
transferred in mass to the file storage area upon
completion of the audit for the given year. Care will be
maintained to annotate all storages boxes to allow for
retrieval of records.
2. Lead Based Paint: staff has been instructed of the
requirement to have a Lead Based Paint Certificate for all
units built prior to 1978. To facilitate this: the Housing
Authority will provide a 3 part lead based Paint disclosure
form with the request for lease approval. For existing
tenants living in pre 1978 units we will request execution
of the form at recertification.
24
HOUSING AUTHORITY OF WELD COUNTY
Greeley, Colorado
DECEMBER 31, 2007
CURRENT YEAR FINDINGS
(continued)
2007-01 CONDITION: RESDIENT FILES (continued)
REPLY:
3. Current Leases: Staff have been instructed to monitor
expiration of lease term and required either a new lease
or a lease extension for those leases that do not
automatically revert to month to month upon expiration of
initial term.
25
W-9
(Attached as a separate document in this packet)
22
Substitute Form
W-9
REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER (TIN) VERIFICATION
State of Colorado
Do NOT send to IRS
PRINT OR TYPE
Legal Name (OWNER OF THE EIN OR SSN AS NAME APPEARS ON IRS OR SOCIAL SECURITY ADMIMSTRATION RECORDS)
DO NOT ENTER THE BUSINESS NAME OF A SOLE PROPIETORS HIP ON THIS LINE - Sec Reverse for Important Information
Housing Authority of Weld County
Trade Name — complete only if doing business as (D/B/A)
Weld County Housing Authority
Remit Address
P.O. Box 130 Greeley, CO 80632
RETURN TO ADDRESS BELOW
Purchase Order Address -- Optional
PART II See Part II Instructions on Back of Form
Check legal entity type and eater 9 digit Taxpayer Identification Number (TIN) below:
(SSN = Social Security Number EIN = Employer Identification Number)
ri Individual (Individual's SSN)
NOTE: If no name is circle on a Joint Account Edam there is mac that one nane, the number will be considered to be that of the first name listed
riSole Proprietorship (Owner's SSN or Business EIN)
Note: Enter both the owner's SSN and the business EIN (if you are required to have one)
Do Not enter an SSN or EIN that was not
assigned to the legal name entered above
SSN
EIN
n Partnership O General ❑ Limited
(Partnership'S EN)
n Estate/Trust (Legal Entity's EIN)
NOTE. Do not furnish the idmtifice on number of the personal representative or trustee unless the legal entity itself is not designated in the account
titleList and circle the name of theiegal trust state, or pension trust
n Other >
Limited Liability Company, Joint Venture, Club, etc.
(Entity's EIN)
nCorporation Do yr-u provide medical services? ❑ Yes❑ No (Corp's EIN)
Includes corporations providing medical billing services
n Government (or Government Operated) Entity (Entity's EN)
84 -- 1568446
nOrganization Exempt from Tax under Section 501(a) (Org's EIN)
Do you provide medical services? O Yes O No --
nCheck Here if you do not have a SSN or EIN, but have applied for one. See reverse for information on How to Obtain A TIN
Licensed Real Estate Broker? O Yes ❑ No
Under Penalties of Perjury, I certify that:
(I) The number listed on this form is my correct Taxpayer Identification Number (or I am waiting for a number to be issued to me) AND
(2) I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service
(IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that lam no longer
subject to backup withholding (does not apply to real estate transactions, mortgage interest paid, the acquisition or abandonment of secure property,
contribution to an individual retirement arrangement (IRA), and payment other than interest and dividends).
CERTIFICATION INSTRUCTIONS -- You must cross out item (2) above if you have been notified by the IRS that you are currently subject to backup withholding
because of under reporting interest or dividends on your tax return. (See Signing the Certification on the reverse of this form.)
THE INTERNAL REVENUE SERVICE DOES NOT REQUIRE YOUR CONSENT TO ANY PROVISION OF THIS DOCUMENT
OTHER THAN THE CERTIFICATIONS REQUIRED TO AVOID BACKUP WITHHOLDING.
NAME (Print or Type) Thomas Teixeira
AUTHORIZED SIGNATU
DO NOT WREPE BELOW THIS LINE
TITLE (Prim or Type)
Executive Director
DATE 3/31/09 PHONE( 970 ) 3537437
RETURN BOTH COPIES TO ADDRESS ABOVE
Agency
1099: Yes No
VENDOR: Addition Change
615-82-50-7093 (R 4/97)
AGENCY USE ONLY
Approved by Date
Action Completed by Date
Hello