HomeMy WebLinkAbout930186.tiff RESOLUTION
RE: APPROVE HUD SECTION 8 VOUCHER AND CERTIFICATE PROGRAMS YEAR-END SETTLEMENT
REPORTS AND AUTHORIZE CHAIRMAN 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 the HUD Section 8 Voucher and
Certificate Programs Year-End Settlement Reports for fiscal year 1992, with the
further terms and conditions being as stated in said reports, and
WHEREAS, after review, the Board deems it advisable to approve said
reports, copies of which are 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 HUD Section 8
Voucher and Certificate Programs Year-End Settlement Reports for fiscal year 1992
be, and hereby are, approved.
BE IT FURTHER RESOLVED by the Board that the Chairman be, and hereby is,
authorized to sign said reports.
The above and foregoing Resolution was, on motion duly made and seconded,
adopted by the following vote on the 22nd day of February, A.D. , 1993.
/ )///% BOARD OF COUNTY COMMISSIONERS
ATTEST: ( Dikr4 1/47'fi/ WELD,COUNTY, COLORADO
Weld County Clerk to the Board
71/ Constance L. Harberr/t,,/ Cfiairman
BY: *„ g��/Deputy Clerk to the Bo&r&I W. eb t , Pr -Tem '
APPROVED AS TO FORM: /,y°�
�_ eeorrgge Baxter.
em 72/7 JG
County Attorney Dale K. Hall /
/ z
lL4�w a �--1 . , `` /%Y1/riL
/Barbara J. KirkmeyAr
930186
/-//AoOO3 CC • HP-
DEPARTMENT OF SOCIAL SERVICES
P.O. BOX
G REELEY,COLORADO 8066 322 Administration and Public Assistance(303)352-1551
Child Support(303)352-6933
O Protective and Youth Services(303)352-1923
Food Stamps(303)356-3850
FAX(303)353-5215
COLORADO
TO: Constance L. Harbert, Chairman
FROM: Judy Griego, Director, Department of Social Services
SUBJECT: HUD Section 8 Year End Settlement Reports for 1992
DATE: February 18, 1993
Attached for Board consideration are the Year End Settlement Reports for the
Section 8 Voucher and Certificate Programs for fiscal year 1992.
The Year End Settlement Reports consist of the Voucher for Payment of Annual
Contributions and Operating Statement (Form 52681) and the Balance Sheet for
Section 8 (Form 52595) .
As discussed at the Work Session, the Year End Settlement Reports detail the
total expenditures and the amount of funds earned for the programs.
Below is a summary of the reports for the respective projects:
Voucher Project 004-011
Expenditures
Housing Assistance Payments $650,088.00
Audit Cost 530.00
Administrative Expenses 62,061.00
Preliminary Expenses 3,300.00
Total Expenses $715,979.00
Administrative Fee Earned $ 82,751.00
Additions to Operating Reserve $ 19,490.00
Cumulative Voucher Project 001 through 011 $117,267.40
Amount Due WCHA from HUD $ 17,808.46
930166
Constance L. Harbert
February 18, 1993
Page two
Certificate Program 001-006
Expenditures
Housing Assistance Payments $539,916.00
Audit Cost 470.00
Administrative Expenses 74,529.00
Total Expenses $614,915.00
Administrative Fee Earned $ 78,964.00
Additions to Operating Reserve $ 7,274.00
Cumulative Amount Held in Operating Reserve $155,165.24
Amount Due HUD $ 5,748.10
All accounting functions are carried out by the Weld County Accounting
Division through the finance system. The reports were prepared in
coordination with that office.
If you have any questions, please telephone me at extension 6200.
Attachment
930196
Balance Sheet for U.S. Department of Housing
and Urban Development 0
Section 8 and Public Housing ir
Low-income Housing Program
See instructions on the reverse of page 3 OMB No.2577-0067(exo 7/31/86)
I.Public Housing Agency(Name and Address) 2.Propel NumbMs)
C099—V090-004-011
3.Annual Contributions Contact Number 4.Pend Ended
Weld County Housing Authority DEN-2392-025—V 12/31/92
Cash R..:;. 4<..: � €;`.
Assets I. �€:.� :-;<: : ::. ;::�<:_;,:,::..,�:: ,::m �
2,918.38 } " . ;`_:vv. ;
5 1111.1 General Fund (Development and/or Operation) � ..�'`` 'x .:_:>,�
s Tie,,,,,o _:= .. ..
6 1111.2 General Fund (Unapplied Debt Service Funds) 57 356.42 r, ;:a''..
7 1111.3 General Fund (Modernization) 1 �1� ': '� "
8 1114 Security Deposit Fund i " "'" `""`',
9 1117 Petty Cash Fund `"'^ ° ::: •1
54,438.04
10 1118 Change Fund <... :; : :.^
Accounts Receivable - >. ;s'$ :' ,. �k'>;
11 1122 Tenants
12 1124 Homebuyers ,�'
13 1125 H u D 17,80 8.4 6 !A.: ::: . < _:',.:.
14 1127 Advances for Security and Utility Deposits I"
I
15 1129 Other
—
16 1130 Notes and Mortgages Receivable ° I 17 1145 Accrued Interest Receivable tN7,, a : ,
Advances gRitfri,M - u
18 1155 Limited Revolving Fund :
f � �M
fi�<
19 1156 Unlimited Revolving Fund £
20 1157 Other
Investments 414...... 1 k
21 1162 General Fund lc6'r . i 'ii
22 1163 Homeownership Reserve Funds I
Debt Amortization Funds pix,gomg,,NtowsmtisitpkWANOV
23 1171 Debt Service Fund
24 1172 Advance Amortization Fund �, . 1vl
figg
25 1173 Investments
s r :M
26 1174 Accrued Interest Receivable — Investments F `� x4' r-f .;r
AV
27 1176 HUD Annual Contributions Receivable { tg:::: `' `Y'"'., , • "
28 1177 Deposits with HUD I
Deterred Charges I" :;...il ..i „* ins,, w, F . . us.,.;::<...::,
29 1211 Prepaid Insurance I tigilt k≤:04.
30 1212 Insurance Deposits i `. s „ :. .;;r
31 1255 Maintenance Work in Process � , a4 a:
32 1260 Inventories (Materials) �. ` ��
33 1270 Inventories(Equipment) °J y ` -
'� �
34 1290 Other Prepaid i 51,049 00 I 51,0400
Land, Structures and Equipment tr:__ ..' s .W fit<:v tIllk:A d•1n" `• ..1 ,y
35 1400.2 Development Cost Mtn tr
36 1400.3 Less: Development Cost Contra 0f '
37 1400.4 Land, Structures and Equipment c-576-FD-760 I
38 1510 Payments for Off-Site Utilities S. - .` . F.r.._--- -- -
39 1620 Undistributed Debits — Ineligible Expenditures t "' ' r�,,: ,r'
Bid GuarantiesrtVEgilf*.tigMLA:
40 1820 Undeposited Bid Guaranties 9' 41.141,1e:::::-'::::.
41 1830 Less: Returnable Bid Guaranties — Contra _
Advances for Debt Amortization T fr`s 0 cr"', `w4 4i t, `
42 1860 Advances from General Fund to Debt Service Fund 3 kty' e,
KI
43 1870 Less: Refunds Due General Fund from Debt Service Fund
44 Total Assets ,1- 129,058.53
1/The General Fund includes$ _ representing proceeds from disposition of property reserved for replacement
Of equipment or for such other purposes as provided in the annual contributions or administration contract.
NOTE: Accrued annual leave of employees at the end of fiscal year$ __
Previous Previous Editions Are Obsolete H10.52535 (2-851
Page 1 of 3 HB 7420.7 He 7420 i-i1 751II:
930186
Name of Public Mousing Ayennr IAnnwl Contributions Contract No. Period Ended
I
Liabilities Accounts Payable 0 - s`' " a �'�.r.
45 2111 Vendors and Contractors 926.07 1>n', �.. ' ,.
46 2112 Contract Retentions _ 4: 0 s ,
47 211s Performance Deposits t 4t4,; 4 t�s'`3 ,
48 2114 Tenants Security Deposits _ '' �
�� >3� ^' 'z i Gi
l .. •bpi �x
49 2118 HUD ;Accounts 2118.1, 2118 3, & 2118.6) I iffea ita,.>. g..1
50 Other(Accounts 2115. 2117, & 2119) I I 926.07_
Notes Payable -- 6�M h �a w
51 2122 Protect Loan Notes (HUD) 4,t , ,N'
52 2123 Administrative Notes(HUD) _ _ a yY
vr
53 2126 Project Notes(Non-HUD) I .:x:.•:, . 'i.;:
54 2129 Sundry Notes I
Accrued Liabilities ' ° •N:� a
55 2131.1 Interest Payable — Development Notes and Bond. (HUD %i) f � F's
.�,
56 2131.2 Interest Pa able — Administrative Notes (HUD) i m a.:�, 4
,,
tin " 4g a: ;
57 2131.3 interest Payable — Other Notes — Deferred Payment (HUD) l i , '`,tF 0
58 2132 Interest Payable — Notes (Non-HUD) I
59 2133 Interest Payable — Bonds (Non-HUD) I 5A f`
fittf*Pe0 2137 Payments in Lieu of Taxes I <« ' :RAM
61 Other(Accounts 2134, 2135, 2136. & 2139) I 1,822.62 I 1,822.62
Trust and Deposit Liabilities _ :_ `"0:'''\*.l'.,>><a x` .
62 2161 Homebuyers Ownership Reserve
63 2162 Homebuyers Non-Routine Maintenance Reserve
64 2165 Mortgagors Taxes and Insurance r :� ` <:..
65 2166 Mortgagors-Maintenance Reserve
66 2168 Annual Contributions for Security and Utility I
Deposit Funds Provided
Deferred Credits >F; s' ` _AMrV .w F4`i ? " .
67 2210 Prepaid Annual Contribution n a
i
68 2240 Tenants Prepaid Rents _ A g `0
69 2241 Prepaid Monthly Payments (Homebuyers)
qa 't k' L
70 2250.1 Investment Income — Homebuyers �
has , ,:yty�f,*,4 '% M\\`4(**'*, �'"k
Ownership Reserve(Unappliea) i r
_ !ate,Y('';:c '.�,f-'l .I,� , `'S '�' 1
71 2250.2 Investment Income — Homebuyers '5=� ' `�' �
Ownership Reserve(Applied) I(. ) >�:.I. ��:..
'r�a'f4� .r ..' ;
72 2251.1 Investment Income — Homeouyers Non• € x %r. a ^w \ �'
Routine Maintenance Reserve (Unapplied) iitt`—� r h'
73 2251.2 Investment Income — Homebuyers Non- ate ,
Routine Maintenance Reserve (Applied) ( )I
74 2290 Other
Fixed Liabilities r >!u, "NTS,."3�`Ii ;.. 'L. r 3 °" &.
75 2311 Permanent Notes (HUD) lifil " �* 4
76 2312 Permanent Notes (F.F.B.) I . �M. :
77 2321 Series 'A' Notes and Bonds Issued �_ 1 .s , 3 s
78 2322 Series 'A' Notes and Bonds Retired ( )I A " .1$:,:11,1
79 2331 Series 'B' Notes and Bonds Issued I _ �, y •,�� r .�s
80 2332 Series 'B' Notes and Bonds Retired 1( ) '
81 2341 New Housing Agency Bonds Issued
822342 New Housing Agency Bonds Retired —l( ) :,,,,R,.,.:::,:_.,—,:,,,,o .
83 2351 Other Notes Payable to HUD (Deferred)
Contract Awards t'-.1gt;',*;,17tr,F2NR
84 1810 Contract Awards — Contra
85 1800 Less: Uncompleted Contracts _____
86 �� Total Liabilities j 3 }'.; 2,748.69
..t.'
Page 2 of 3 HUD-52595(2-85)
' '0186
iteme of Pubilc Housing Vqa...�..�..,. � )annual ContribuUans CPmract Na. Period E.e.C .
I
Total Liabilities (Item 86 on page 2) 1"' S"'2`eits*„ u \\% ,40 . 2,748 69
surplus O P:r x'.1.. 6,- y : ' u •w .y F fr
872810 Unreserved Surplus I(4,336_,523.40 f �"�< x F�a „
88 2820 Operating Reserve (Locally Owned Proj.) 1s �!' ak4'tat - 4.neit
89 2821 Operating Reserve (Leasep Projects) '�-,, ,,, „s61.,,
3
90 2823 Operating Reserve (Home * X-s'aR ¢ 4a '4,:.,milt?,,,...
r
Ownership Projects) °tia u�ttrat ai� z ,
91 2824 Operating Reserve (Section 23 O a�- a e
HAP Projects) '0r � a>
92 2825 Contingency Reserve (Unfunded Section `„ � �he 4' -
23 HAP Projects) j #�'
93 2826 Operating Reserve(Section 8 �-1
HAP Projcts) X10 x > tY V a
94 2826.1 Operating Reserve (Housing Voucher its �. *�
Projects) I 117,267.400 y
ziY,.,.. ffiu.
95 2827 Project Account (Unfunded Section 8 i " '�, "> ::7 -.
HAP Projects) ,` k 'R . >
96 2827.1 Project Subsidy Account (Unfunded- A a 4
Hoosing Voucher Program) 992,236.50 % �'
2827.2 Project Fee Account (Unfunded-Housing 1---. .y ,
Voucher Program)
25,613.53 ea � '
97 Total Surplus from Operations 3,201,405.97) ' '
98 2840 Cumulative HUD Annual Contributions , 5 I e a ° '`
99 2850 Cumulative Donations 3 628.34
4
100 2855 Cumulative Proceeds from Sale of Dwellings i '"*
C
101 2856 Cumulative Contributions by Homebuyers for Property ��f.4
102 2860 Book Value of Projects Conveyed by HUD , y�
103 2870 Less: Contract Payments to HUD .( _ ) „f
afeari
104 2880 Development Cost (Undeveloped Projects) _ ( )
105 2890 Book Value of Capital Assets Conveyed to Homebuyers ( ) 125,430.19
106 Total Surplus and Liabilities 129,058.53
Person P ignetun.Title,and Oeul � Person Ap
oving Form(Signature.Title,and Date1
James M. Sheehan _4�i6SltiflL'
Director Chairman. Board of County Cnmmiccinn
°alit/73
Page 3 of 3 HUD-52595(2-85)
930186
Instructions for Preparation of Form HUD-52595
Balance Sheet for Section 8 and Public Housing
General, be prepared to determine that the General Ledger is in balance
after closing. The Balance Sheet may be prepared from the
a. The Public Housing Agency (PHA) shall prepare Form balance shown on the post-closing trial balance. The Form
HUD-52595, Balance Sheet for Section 8 and Public Housing, for HUD-52595 provides for reporting combined totals for certain
each Annual Contributions Contract or Administrative Contract, accounts.
except as otherwise provided in footnotes t and 2 below. Infor- (2) When preparing the Balance Sheet at the end of the
mation on required time and place of submission and number of fiscal year, complete the footnotes on Page 1 of the form as
copies of Form HUD-52595 is provided in the Low-Rent Housing follows:
Accounting Handbook 7510.1, Chapter 13, the Section 8 Housing (a) In the space provided for reporting the amount
Assistance Payments Program, Existing Housing and Moderate of cash in the General Fund which represents proceeds from
Rehabilitation Processing Handbook, 7420.3, and the Public disposition of property reserved for the replacement of equip-
Housing Agency Administrative Practices Handbook for the ment, the reconstruction and restoration of damaged property,
Section 8 Existing Housing Program. 7420.7, for such other purposes as provided in the Contract, enter the
balance in Account 7580, Proceeds from Disposition of Property
b. Semiannual Reporting. The semiannual balance sheet may
be prepared from the trial balance taken from the General Reserved.
Old The space provided for reporting the amount of
Ledger at the end of each semiannual period for which a Balance
Sheet is required. If there is a balance in any of the accounts in accrued annual leave of employees is to be completed by all
the 5000 and 6000 groups, these accounts are not to he closed
ment to terminated employees for any accumulated annual leave
PHAs which have adopted a personnel policy which requires pay-
until the end of the fiscal year, but the difference between the
total debit balances and the total credit balances of these not used as of the date of termination of employment. Enter in
this space the balance of Account 1840, Earned Annual Lease, as
accounts should be reported on the Balance Sheet to Account
2810, Unreserved Surplus. Also, if there is a balance in any of of the end of the fiscal year. If the PHA has elected not to
the accounts in the 8100 Group (8110, 8112, and 8115), these
count, the amount of accrued annual leave to be reported on :.t record the amount of accrued annual leave in its books of ac-
e
accounts are not to be closed until the end of the fiscai year. but
Balance Sheet should be computed on the basis of the number of
the credit balance in any of these accounts should be reported on
the Balance Sheet in the appropriate surplus account (Account hours of unused annual leave for each employee ar the close the fiscal year and in accordance with personnel policies in effect
2855 or Account 2856). The balances of all other accounts shown
at that date.
on the trial balance, except the memorandum accounts in the
7100, 7500, and 7700 groups, should be reported on the Balance d. Period Ended. Enter the period ending date covered in the
Sheet. Form HUD-52595 provides for reporting combined totals report.
for certain accounts. The footnotes need not be completed on the
semiannual Balance Sheets. e. Annual Contributions Contract Number. Enter the
appropriate Master Annual Contributions Contract (ACC)
c. Fiscal Year End Reporting.
Number. Insert the contract number listed in Part I of the ACC
(I) At the end of each fiscal year, after preparine all for the Existing Housing Certificate Program, the Housing
other financial reports for the fiscal year, appropriate entries Voucher Program and the Moderate Rehabilitation Program.
should be recorded to close the accounts in the 3000, 4000, 5000,
6000, 7000, 8000, and 8100 groups. After recording these closing f. Project Numher(s). Enter the project number(s) of all pro-
entries, a post-closing trial balance of the General Ledger should it is covered in this report.
I In those cases where the books of account and the records of a !eased = In those cases where the honks of account and records of a Housing
or a housing voucher project, which is under a separate Annual Con- Assistance Payments Project (Section 23, Section 8 or Housine
tributions Contract are combined )sith the books of account and records Voucher) which is under a separate Annual Contributions Contract, are
maintained for an Annual Contributions Contract covering other pro- combined with the books of account and records maintained for an An-
jects of the PHA, a single Balance Sheet may be submitted for the corn- nual Contributions Contract cos ering other projects of the PHA, a
bined General Ledger maintained for all contracts. single Balance Sheet may be submitted rot the combined Genera! Ledger
maintained for all contracts.
930188
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Balance Sheet for U.S. Department of Housing 04%and Urban Development
Section 8 and Public Housing Low-Income Housing Program ,r
See instructions on the reverse of page 3 OMB No.2577-0067(exp.7,31:86)
1.Public Housing Agency(Name and Addrassi 2.Prolact Numbar(si •
Housing Authority of Weld County C099-E090-001-011
P.O. Box A 3.Annual Contributions Contract Number 4.Perwo Ended
Greeley, CO 80632 DEN-2392 12-31-92
Assets Cash "; gt "p2 a p..
5 1111.1 General Fund (Development and/or Operation) I30,012.80 , s _ :
6 1111.2 General Fund (Unapplied Debt Service Funds) Invest ' 70,520.41 x
7 1111.3 General Fund (Modernization)
3
8 1114 Security Deposit Fund
9 1117 Petty Cash Fund ;¢.w ; '. <,.
10 1118 Change Fund ;1OO,5 13 l
Accounts Receivable A. V''
11 1122 Tenants
12 1124 Homebuyers 14,5.:44.,,;,!,.."
13 1125 HUD r 'lift
6 r". . Z
14 1127 Advances for Security and Utility Deposits _,.::.:: :.:.,ae*1 ?ii.. U
15 1129 Other I
16 1130 Notes and Mortgages Receivable .$7 t
/h m. y _s :^fip : 167.58
17 1145 Accrued Interest Receivable5. s /J
Advances rz. :,.,Yv5, : : :.
ki
18 1155 Limited Revolving Fund ,, . . .. r
19 1156 Unlimited Revolving Fund :e*. ... `.ilt:',`-. :.:,:
20 1157 Other
Investments .:Y.„3l•s1..fri.h i 1.K'h'', �,r.'4 3 .' igi
21 1162 General Fund 1.r,4,; ;`„`:. .,:•.; .:::.>: :.s.:1
22 1163 Homeownership Reserve Funds
Debt Amortization Funds tiVa.., 3 gt ?0, <:10�,��y;:�aK � :
23 1171 Debt Service Fund 4r / ,`
24 1172 Advance Amortization Fund .. '
25 1173 Investments 23,475.51 "' _ '" ' A
26 1174 Accrued Interest Receivable — Investments 436.55 1 0 14 .J
27 1176 HUD Annual Contributions Receivable 4�y ::: P�,7
28 1177 Deposits with HUD I 23,912.06
Deferred Charges t, ;z kk;= 6 .?'1 �'y fhs��`r� '
29 1211 Prepaid Insurance 0
30 1212 Insurance Deposits "_ ' `''k"""'"._"" '
31 1255 Maintenance Work in Process ' +:'�`I ::==. ,;,"" :-': ')
32 1260 Inventories (Materials) s> . €:* ''' :: .i >:irs
33 1270 Inventories (Equipment) ` ,,.,>.,;,r,1{ :
34 1290 Other i 40 122.00 I49.129sQQ
Land, Structures and Equipment PIf F `, : ... x ,+" # :
35 1400.2 Development Cost ii.J +
36 1400.3 Less: Development Cost Contra .,;;=:n ' ' ` ;
37 1400.4 Land, Structures and Equipment 4 841.42 '• 4,841.42 ..
38 1510 Payments for Off-Site Utilities . a N-' ''- f
39 1620 Undistributed Debits — Ineligible Expendituresa �?3, r * -
Bid Guaranties t rt,a M, xO ,,.,
40 1820 Undeposited Bid Guaranties tor`:':..',i...7.2 "
41 1830 Less: Returnable Bid Guaranties — Contra
Advances for Debt Amortization 4 ,„ f` �' '°'�N' s` °�
42 1860 Advances from General Fund to Debt Service Fund ' '`
43 1870 Less: Refunds Due General Fund from Debt Service Fund _
44 Total Assets - 169.3$-3:27 -
JThe General Fund includes$ — representing proceeds from disposition of property reserved for replacement
of equipment or for such other purposes as provided in the annual contributions or administration contract.
NOTE: Accrued annual leave of employees at the end of fiscal year$ -----
Previous Editions Are Obsolete Htj0-52595 42.85;
-i Page 1 of 3 H8 7420.7. MB 7420 HE, 7510.'
r
• 9301,86
Name of Public Nousing Agency Annual Contribulions Contrao..a. Period Ensed
1
Liabilities Accounts Payable r.,i ,M7%'��"R". c >
452111 Vendors and Contractors ,a x r
1,333.71 ' ''
46 2112 Contract Retentions
47 2116 Performance Deposits —n" "'t-"°SPOPit
48 2114 Tenants Security Deposits '
ix -.
49 2n6 HUD !Accounts 2115.1, 211a 3, & 2118.6) S, /48. 10 W� k ft,°
50 Other(Accounts 2115. 2117, & 2119) I7,081.81
Notes Payable �
' w ""/' a- a,„
51 2122 Project Loan Notes (HUD) „ea j£,�
52 2123 Administrative Notes (HUD) ; ^ .-Srt141
53 2126 Project Notes (Non-HUD) -,Ltn
54 2129 Sundry Notes L
Accrued Liabilities ` s.
55 2131.1 Interest Payable — Development Notes and Bonds (HUD) .> * .,
V,'" a .-A.,
56 2131.2 Interest Payabie — Administrative Notes (HUD) � t
57 2131.3 Interest Payable — Other Notes — Deterred Payment (HUD) ;(, .e"
58 2132 Interest Payable — Notes (Non-HUD) ',
59 2133 Interest Payable — Bonds (Non-HUD)
4 sz1
60 2137 Payments in Lieu of Taxes p, �-; 'E5
61 Other(Accounts 2134, 2135, 2136, & 2139) 1,616.32 i 1,616.32
Trust and Deposit Liabilities §'- ' ''
62 2161 Homebuyers Ownership Reserve
63 2162 Homebuyers Non-Routine Maintenance Reserve
64 2165 Mortgagors Taxes and Insurance 1-
65 2166 Mortgagors.Maintenance Reserve .:
66 2168 Annual Contributions for Security and Utility
Deposit Funds Provided
Deterred Credits •rA _a "% `
67 2210 Prepaid Annual Contribution F -lr,,M
68 2240 Tenants Prepaid Rents ' i; :.-
69 2241 Prepaid Monthly Payments (Homebuyers) i
70 2250.1 Investment Income — Homebuyers , wr
Ownership Reserve (Unapplied) * r_t, ` 4::
71 2250.2 Investment Income — Homebuyers <.; -
04
Ownership Reserve (Applied) ( ) n$;, f' "-
i
72 2251.1 Investment Income — Homebuyers Non- -t,; ' '' '.' '.S
Routine Maintenance Reserve (Unapplied) ' .. w
73 2251.2 Investment Income — Homebuyers Non- I
Routine Maintenance Reserve (Applied) ( ) s
74 2290 Other -. 9 t
Fixed Liabilities *' n t:
-ti� Q � � �n ',; �� axe
75 2311 Permanent Notes (HUD) ; r^E«
76 2312 Permanent Notes (F.F.B.) tw�.,
77 2321 Series 'A' Notes and Bonds Issued j `-; '_
78 2322 Series 'A' Notes and Bonds Retired :( )
79 2331 Series '8' Notes and Bonds Issued .�,'
80 2332 Series 'B' Notes and Bonds Retired I( )j -fl
81 2341 New Housing Agency Bonds Issued :
82 2342 New Housing Agency Bonds Retired 7 )- r .
83 2351 Other Notes Payable to HUD(Deferred)
Contract Awards ,A a Ut'c' ° ,
84 1810 0 ess:Contract wards — Contra ,^ k'
65 1800 Less: Uncompleted Contracts
88 Total Liabilities
4 '',, e , , ,r 8.698.13
Page 2 of 3 HUD-52595(2-85)
930186
Name of Public Housing Agenet••••••••••••••••.....••••••,......•••
- � ,�� iAnvributions Contract No. 'Period Ended
i
i
Total Liabilities(Item 86 on page 2) 'r>'„a- iC.. `. 94" '`��,4 �. "' °i" t3'6925' ii •
("f. aw. s h r:M* r g •
c s c, at +rI.,
$UfpIU5 '9sc,x S:,:a 9 q'`�` ':`fibfir. � ���6� i�����.� `�' "c •
(5,198,760.28) �« ., .. , :>F
87 2810 Unreserved Surplus ?< : ;
88 2820 Operating Reserve (Locally Owned Proj.) �•a :_ ` �.,
89 2821 Operating Reserve (Leased Projects) s 4 � ° >
ads: •, ,
see s
90 2823 Operating Reserve(Home ;'.. ..0**0,�0�'€� A �@'�fu�� �.,
Ownership Projects) m� �� � a �
91 2824 Operating Reserve(Section 23 -- • `.1:el ` .n ».: : ,4..y':,:>r;
HAP Projects) - 'T\ <.?• i.
92 2825 Contingency Reserve (Unfunded Section — '; ' �. ;° , -�
23 HAP Projects) I � " � xzb
93 2826 Operating Reserve (Section 8 :.;,•:••• ?ay � �
Projects) 165.2
HAP Pr 155, . , 4;''' F£
94 2826.1 Operating Reserve(Housing Voucher —.— 64 `� � � z
Projects) ��^a ¢ f �y�yr,( p
95 2827 Project Account(Unfunded Section 8 I4 Pe �` i% .
HAP Projects) 758,474.41 I � �hr '*a a
96 2827.1 Project
cng ubsidVoucheA count (Unfunded —— u }k � '
a . v *rt bra ,rte: ws
2827.2 Project Fee Account(Unfunded-Housing �� � a'
Voucher Program) s � ' '
9
97 Total Surplus from Operations 4,285,120.63
••
98 2840 Cumulative HUD Annual Contributions 4,428,2 I a
99 2850 Cumulative Donations ' •
100 2855 Cumulative Proceeds from Sate of Dwellings ''
101 2856 Cumulative Contributions by Homebuyers for Property r�y�ra ;
102 2860 Book Value of Projects Conveyed by HUD ; + x '� ;
103 2870 Less: Contract Payments to HUD 1( )
104 2880 Development Cost (Undeveloped Projects) ( ) «
105 2890 Book Value of Capital Assets Conveyed to Homebuyers I{ ) 168 885. 14
w a23t>
106 Total Surplus and Liabilities v 169,583.27
Porto paring F. (Signature.Title,and Sate1 !Person oving Form(Signature,Title.and Date{ 0
Director ,2, /:v.., f09`7 Chairman
"4/./C73
Page 3 of 3 HUD-52595(2-85)
• 930186
Instructions for Preparation of Form HUD-52595
Balance Sheet for Section 8 and Public Housing
General- be prepared to determine that the General Ledger is in balance
after closing. The Balance Sheet may be prepared from the
a. The Public Housing Agency (PHA) shall prepare Form balance shown on the post-closing trial balance. The Form
HUD-52595, Balance Sheet for Section 8 and Public Housing, for HUD-52595 provides for reporting combined totals for certain
each Annual Contributions Contract or Administrative Contract, accounts.
except as otherwise provided in footnotes l and 2 below. Infer- (2) When preparing the Balance Sheet at the end of the
mation on required time and place of submission and number of fiscal year, complete the footnotes on Page 1 of the form as
copies of Form HUD-52595 is provided in the Low-Rent Housing follows:
Accounting Handbook 7510.1, Chapter 13, the Section 8 Housing (a) In the space provided for reporting the amount
Assistance Payments Program, Existing Housing and Moderate of cash in the General Fund which represents proceeds from
Rehabilitation Processing Handbook, 7420.3,and the Public disposition of property reserved for the replacement of equip-
Housing Agency Administrative Practices Handbook for the ment, the reconstruction and restoration of damaged property,
Section 8 Existing Housing Program, 7420.7. for such other purposes as provided in the Contract, enier the
balance in Account 7580, Proceeds from Disposition of Property
b. Semiannual Reporting. The semiannual balance sheet may
Reserved.
be prepared from the trial balance taken from the General
(b) The space provided for reporting the amount of
Ledger at the end of each semiannual period for which a Balance
Sheet is required. If there is a balance in any of the accounts in accrued annual leave of employees is to be completed by all
PHAs which have adopted a personnel policy which requires pay-
the 5000 and 6000 groups, these accounts are not to be closed
until the end of the fiscal year, but the difference between the ment to terminated employees for any accumulated annual leave
not used as of the date of termination of employment. Enter
total debit balances and the total credit balances of these m
this space the balance of Account 1840, Earned Annual Leave, as
accounts should be reported on the Balance Sheet in Account
of the end of the fiscal year. If the PHA has elected not to
2810, Unreserved Surplus. Also, if there is a balance in any of
the accounts in the 8100 Group (8110, 8112, and 8115), these
count, the amount of accrued annual leave to be reported on the
accounts the amount of accrued annual leave in its books of ac-
accounts are not to be closed until the end of the fiscal year, but
Balance Sheet should be computed on the basis of the number of
the credit balance in any of these accounts should be reported on
the Balance Sheet in the appropriate surplus account (Account hours of unused annual leave for each employee at the close the fiscal year and in accordance with personnel policies in effect
ct
2855 or Account 2856). The balances of all other accounts shown
at that date.
on the trial balance, except the memorandum accounts in the
7100, 7500, and 7700 groups, should be reported on the Balance d. Period Ended. Enter the period ending date covered in the
Sheet. Form HUD-52595 provides for reporting combined totals report.
for certain accounts. The footnotes need not be completed on the
semiannual Balance Sheets. e. Annual Contributions Contract Number. Enter the
c. Fiscal Year End Reporting. appropriate Master Annual Contributions Contract (ACC)
Number. Insert the contract number listed in Part I of the ACC
(1) At the end of each fiscal year, after preparing all for the Existing Housing Certificate Program, the Housing
other financial reports for the fiscal year, appropriate entries Voucher Program and the Moderate Rehabilitation Program.
should be recorded to close the accounts in the 3000, 4000, 5000,
6000, 7000, 8000, and 8100 groups. After recording these closing f. Project Number(s). Enter the project number(s) of all pro-
entries, a post-closing trial balance of the General Ledger should jects coveted in this report.
l In those cases where the books of account and the records of a leased : In those cases where :he hooks of account and records of a Housing
or a housing voucher project, which is under a separate Annual Con- Assistance Payments Project (Section 23, Section 8 or Housing
tributions Contract are combined with the books of account and records Voucher) which is under a separate Annual Contributions Contract, are
maintained for an Annual Contributions Contract covering other pro- combined with the books of account and records maintained for an An-
jects of the PHA, a single Balance Sheet may be submitted for the com- nual Contributions Contract covering other projects of the PHA, a
bind General Ledger maintained for all contracts. single Balance Sheet may be submitted for the combined Genera! Ledger
maintained for ail contracts.
930:19n
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