2002-190-Approving The 2001-02 Annual Report For The Los Gatos Redevelopment Agency
RESOLUTION 2002 -190
RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF LOS GATOS
APPROVING THE 2001-02 ANNUAL REPORT FOR
THE LOS GATOS REDEVELOPMENT AGENCY
WHEREAS:
1. The California Community Redevelopment Law {33080.1) requires every
redevelopment :agency to present a report on financial and. housing activity to its legislative body
within six months of the end of the .agency's fiscal year.
2. The Annual Report for the Redevelopment Agency consists of an independent financial
audit report for the previous fiscal year, a fiscal statement for the previous fiscal year, and a
description of the agency's activities affecting housing and displacement.
3. The audit issued by Maze and Associates, attached hereto as Exhibit A, gives an
unqualified opinion of the Redevelopment Agency's financial activities includes the auditor's opinion
of the agency's operations and financial position, and the agency's compliance with laws, regulations
and administrative requirements governing activities of the agency, including all financial activities
involving low- and moderate-income housing funds.
4. The Statement of Housing Activity and the Annual Report of Financial Transactions,
attached hereto as Exhibits B and C, consist of forms provided by the .State Department of Housing
and Community Development.
5. Approval of the.2001-02 Annual Report for the Los Gatos Redevelopment Agency does
not constitute a project for purposes of the California Environmental Quality Act ("CEQA")
RESOLVED, that the'Town Council hereby approves and adopts the 2001-02 Annual Report
for the Los Gatos Redevelopment Agency, attached hereto as Exhibits A, B and C.
FURTHER RESOLVED, that the Town Council determines the planning and administrative
expenses from the Low and Moderate Income Housing Fund are necessary for the production,
improvement, or preservation of low- and moderate- income housing.
PASSED AND ADOPTED at a regular meeting of the Town Council of the Town of Los
Gatos, California, held on thel6th day of December, 2002 by the following vote.:
COUNCIL MEMBERS:
AYES: Steven Glickman, Diane McNutt, Joe Pirzynski, Mike Wasserman,
Mayor Sandy Decker.
NAYS: None
ABSENT: None
ABSTAIN: None
SIGNED•
AYOR F THE TOWN OF LOS GATOS
LOS GATOS, CALIFORNIA
ATTEST.:
~~ fit;-~- `~
~~ ~~~~
CLERK OF 1'HE TOWN OF' LOS GATOS
LOS GA T OS, CALIFORNIA
REDEVELOPMENT AGENCY OF THE
TOWN OF LOS GATOS
COMPONENT i.TNIT FINANCIAL'STATEMENTS
FOR THE YEARS ENDED
.JUNE 30, 2002 AND .2001
E%HIBIT A
REDEVELOPMENT AGENCY OF Tl3F,
TOWN OF LOS GATOS
- -- Component Unit Financial Statements
For The Years Ended
June 30, 2002 and 2001.
TABLE OF CONTENTS
Pace.
Independent Auditor's Report ........................................................................................................ 1
Component Unit Financial Statements:
Combined Balance Sheet -All Fund. Types
and Account Groups ............................................................................................................ 2
Combined Statements of Revenues, Expenditures and
Changes in Fund'Balances -All Govenunental Fund Types ............................................. 3
Combined. Statement of Revenues, Expenditures and Changes
in Fund Balance -Capital Project Funds -Budget and Actual' ......................................... 4
Notes to Component Unit Financial Statements ..................................................................... 5
Combining Balance Sheets.-Capital. Project Funds ............................................................... 9
Combining Statements of Revenues, Expenditures and
Changes in Fund Balances -Capital Project Funds ........................................................... 11
Combining Statement of Revenues,. Expenditures and Changes
in Fund' Balance -Capital. Project Funds -.Budget and Actual' ......................................... 12
Report On Compliance And. On Internal. Control Over Financial
Reporting Based On An Audit Of Financial Statements
Performed' In Accordance With Government Auditing Standards ............................ 15
V'AZE & ` ;
ASSOCIATES
ACCOUNTANCY CORPORAT/ON
1931 San Miguel Drive -Suite 100
Walnut Creek, California 94596
(925) 930-0902 • FAX .(925) 930-0135
INDEPENDENT AUDITOR'S REPORT E-Mail: maze®mazeassociates.com
- .. Wehsite; www.mazeassoclates.com
To the Governing Board of the Redevelopment Agency
of the Town of Los Gatos
We have audited the accompanying financial statements of the Redevelopment Agency of the Town of Los
Gatos, a component unit of the Town of Los Gatos, as of and for the years ended June 30, 2002 :and 2001 as
listed in the table of contents. These component unit financial statements are the responsibility of the
Agency's managerrient. Our responsibility is to express an opinion on these financial statements based on
our audit..
We conducted our audit in accordance with generally accepted auditing standards in the United States of
.America and the standards for financial .audits contained in Government Audit Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the .audit to
obtain reasonable assurance as to whether the financial. statements are :free of material misstatement. An
audit includes examining on a test basis evidence supporting the amounts and disclosures in the financia'1
statements. An audit also includes assessing the accounting principles used ..and significant estimates .made
by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opiron, the component unit financial statements referred to above. present fairly in all material
respects the financial position of the Redevelopment Agency of the Town of Los Gatos as of June 30, 2002
and 2001 and the results of operations for the years then ended, in conformity with generally accepted
accounting principles in the United States of America.
In accordance with Government Auditing Standards, we have .also issued .reports dated November 6, 2002,
on our consideration of the Agency's internal control structure and on .its compliance with laws and
regulations.
November 6, 2002
A Professional Corporation
R~ELOPMENT AGENCY OF THE TOWN OF LOS G ,
COMBINED BALANCE SIiEETS
ALL FUND TYPES AND ACCOUNT GROUPS.
_ _ JiJNE 30, 2002
WirFI COMPARA'INE AMOUN`CS FOR NNE S0, 2001
ASSETS
Cash and investments (Note 2)
Restricted cash and investments (Note 4)
Intergovernmental. receivable
Parking Lot # 4 Project (Note 4)
Amount available in debt. service. fund
Amount to be provided for retirement of
general long-term debt.
Totai Assets
LIABILITIES
Accounts payable.
Advance from Town of Los Gatos (Note 3)
Due to other agencies
Pass through obligations
Certificates of participation (Note 4)
Total' Liabilities
FUND EQUTfY
Investment in general fixed assets
Fund balancesr
Reserved for
Low. income housing
Debt service
Unreserved, designated for:
Debt service
Unreserved, undesignated
Total Fund Equity
Total Liabilities and Fund Equity
TOTALS.
(Memorandum Only)
GOVERNMENTAL FUND TYPES ACCOUNT GROUPS
Capital Debt General General Long-
Projects Service Fixed Assets Term Debt 2002 2001
$3,349,947 $5,707,230 $9,057,177 $7,481,408
470,433. 470,431 442,712
7,806 36,646 44,452 90,243
$4,067,708 4,067,708' 4,067,708
$1,925,000 1,925,000 67,235
2,002,325
$3,357,753 $6,214,307 $4,067,708. $1,925,000 $15,564,768 $14,151,631
.$928,874- $2,222,3:98 $3,1S1,Z72 $895,804
1,968,500 1,968,500 1,968,500
1'6,729 16,729 505,836
81,680 81,680 i,560,968
$1,925,000 1;925,000 .2,069',560
928,874. 4,289;307 1,925,000 2,143,181 7,000,668
$4,067,708
2,075,926
470,431
4,067,708 4,067,708
2,075,926 1,418,614
470,431 442',712
1,454',569 l ,454,569
352',953 352,953 1,221,929
2,428,879 1,925,000 4,067,708 8,421,587 7,150,963
$3,357,753 $6,2.14,307 $4,067,708 $ 1,925,000 $15,564,768 $14,151,63'..1
-~
See accompanying notes to component unit financial: statements.
2
( ~
REDEVELOPMENT AGENCY OF THE TOWN OF LOS GATOS
COMBINED STATEMENTS OF REVENUES, EXPENDITURES
-.- AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
FOR THE FISCAL YEAR'ENDED JUNE 30, 2002
WITH COMPARATIVE AMOUNTS FOR THE FISCAL YEAR ENDED JiJNE 30, 2001
REVENUES
Property tax increment
Interest
Other
Total Revenues
EXPENDITURES
Capital outlay
Project costs
Pass through payments
Debt service
Principal (Note 4)
Interest (Notes 3 and 4)
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OPERATING TRANSFERS
Operating transfers in
Operating transfers (out)
Total Operating Transfers
EXCESS (DEFICIENCY) OF REVENUES AND
TRANSFERS OVER EXPENDITURES
Fund balances at beginning of year
Fund balances at end ofyear
TOTALS
GOVERNMENTAL FUND TYPES (Memorandum Onl y)
Capital Debt
Protects Service 2002 2001
$4,079,598 $4,079,598 $3,232,042
$113,678 415,434 529,112 700,856
1,305 1,305 63,161
114,983 4,495,032 4,610,015 3,996,059
1„99:1.,351 1,991,351 1.,477,109
646,470 646,470 550,657
260,000 260,000 250,440
44:1,570 441,570 479,060
1,991,351 1,348,040 3,339,391 2,757,266
(1,876,368) 3,146,992 1,270;624 1,238,793
1,472,481 67,814 1,540,295 2,879,573
(67,814) (1,472,481) (1,540,295) (2,879,573)
1,404;667 (1,404,667)
{471,701) 1,742,325 1.,270,624 1,23:8,793
2,900,580 182,675 3,083,255 1,844,462
$2,428,879 $t,925,000 $4,353,879 53,083,255
See accompanying notes o financial statements
3
REDEVELOPMENT AGENCY OF THE TOWN OF LOS GATOS ~;~
COMBINED STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
CAPITAL PROJECTS FUNDS
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30 2002
CAPITAL PROJECTS
Variance
avora e
- .. Budget Actual (iJnfavorable)
REVENUES
Interest
Other
Total Revenues
EXPENDITURES
Capital outlay:
Project costs.
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
OPERATING TRANSFERS
Operating transfer in
Operating transfer (out)
$'75,020 $113,678 $38,658
1,305 1,305
75,020. 114,983 39,963
2,568,487 1,991,351 577;136
2,568;487 1,991,3 51 577.,136.
(2,493,467} (1,876,368) 617,099
53b,300 1,472,481 936;181
(67,814) 67 814
Total Other financing: sources (uses) 536,300 1,404,667 868',367
EXCESS (DEFICIENCY) OF REVENUES AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND USES ($1,957,167) (471,70.1} 51,485;466
Fund balances at beginning of year
Fund balances at end of year
2,900;580
$2,428;879
See accompanyingnotesto component unit financial statements
4
.REDEVELOPMENT AG)~NCY OF THE
__ 'TOWN OF LOS GATOS
Notes To Component Unit Financial Statements
NOTE 1-SIGNIFICANT ACCOUNTING POLICIES
A. Description of .the Redevelopment Agency and Redevelopment Plan -The .Redevelopment Agency
of the Town of Los liatos (tne agency was createa on i.~ecemvcr ~+, 1707 lLiluGl uiG pi VV
Redevelopment Law (California Health and Safety Code), for clearance and rehabilitation of areas
determined to be in a declining condition in the :Project Area. A Redevelopment Plan was adopted on
November 25, 1991 to .provide an improved physical, social .and economic environment in the Central
Los Gatos Redevelopment Project Area.
As part of the Redevelopment :Plan, the Agency entered into agreements with various taxing
authorities which required the. Agency to pass through portions of incremental property taxes to each
taxing authority. Expenditures for these pass-through agreements .amounted to $646,470 for the .year
ended June 30, 2002. lri addition, as of June 30, 2002 the Agency owed $81,680'in pass-through
amounts to other agencies.
The Agency is authorized to finance the Plan from various sources, including assistance from the
Town, the state and federal governments, property tax .increments, interest income and the issuance of
Agency debt.
The Agency is an integral part of the Town of Los Gatos and, accordingly, the accompanying
financial statements are included as a component of the general :purpose financial statements prepared
by the Town. A component unit is a separate governmental unit, agency or nonprofit corporation
which, when combined with all other component units, constitutes the reporting entity as .defined in
the Town's general purpose financial statements.
B. Fund Accounting
.In the Combined Financial Statements, these funds are :grouped into the. fund types .and categories
discussed below. The financial statements for each individual .fund in each fund type are presented in
the Combining Financial Statements section of this report..
GOVERNMENTAL FUNDS
Capital Projects Funds are used to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by proprietary and trust funds).
Debt 'Service .Funds are used to account for financial resources to be used for the payment of
principal. and interest on long-term obligations.
ACCOUNT GROUPS
Account groups are used to establish accounting. control for the Agency's general fixed assets and
principal of its general long-term obligations. Because these assets and liabilities are long-term they
.are neither spendable resources nor do they require current appropriation. They are accounted for
separately from governmental fund types.
C. Basis of Accounting -Refers to when revenues and expenditures are recognized in the accounts and
reported in the component unit fmancial statements. Basis of accounting relates to the timing of the
measurements made, regardless of the measurement focus applied.
~ .CEDEVELOPMENT AGENCY OF THL
TOWN OF LOS GATOS
Notes To Component Unit Financial' Statements
NOTE 1 -SIGNIFICANT ACCOUNTING POLICIES (Continued)
Governmental fund types are accounted for using the modified accrual' basis of accounting, under
which revenues. are recognized when received, or accrued when they become available and
measurable as net current assets. Expenditures are recognized when the. related fund liability is
incurred. revenues susceptible to accrual. consist principally of intergovernmental revenues.
D. Budgets and Budgetary Accounting -The Agency adopts a budget effective July 1 for the capital
projects fund. During the year ended .June 30, 2002 the Agency incurred encumbrances. which are
reported as budgetary expenditures. However, since encumbrances represent commitments on open.
purchase orders, they are not included as expenditures reported in conformity with. generally accepted
accounting principles.
NOTT 2 -CASH AND INVESTMENT'S
Agency cash is included in a Town-wide cash and investment pool.. Details of the Town's cash and
investment pool are. presented. in the Town's general. purpose. financial statements.
T'he Town's investment policy and the California Government Code permit investments. in obligations
of the U.S. Treasury and its agencies, commercial paper, banker's acceptances, repurchase.
agreements,. certificates of deposit,. medium term notes,.. passbook savings. account. demand deposits,
mutual funds and' the State of California Local Agency Investment Fund.
NOTE 3 -ADVANCE FROM THE TOWN
The Town.. advanced $1,968,5.00 to the Agency to partially fund operations.. The advance bears
interest at 10% and is repayable on demand,. provided' that sufficient tax increment revenue funds are
available. For the fiscal year ended June 30, .2002 the Agency paid the Town $196;850 in interest on
this advance.
NOTE 4 -REIMBURSEMENT AGREEMENT
A. Accounting Treatment
T'he Town issued Certificates of Participation (COPsj in the ~ original principal amount of
$2,960,000 dated. August 1, 1992 to finance certain construction. costs of the Town's Parking.. Lot 4
Project, which was constructed'. on land within. the Central Lose Gatos Project. Area,. The COPS are
similar to debt; they allow investors to participate in a share of guaranteed payments which are made
by the Town. Because they are similar to debt, the present value of the total of the payments to be
made is recorded aslong-term debt. Principal payments are due annually on August 1, with interest
payments. payable semi-annually on February 1 and' August 1. The Town has pledged motor vehicle
license fee revenues. as collateral for the repayment of the Certificates.
REDEVELOPMENT AGENCY OF THE
.TOWN OF LOS GATOS,.
.Notes To Component Unit,Financial Statements
NOTE 4 -REIMBURSEMENT AGREEMENT .(Continued)
To assist the Town in paying the cost of the acquisition andconstruction of the Parking Lot 4 Project,
the Town and its Redevelopment Agency entered into a Reimbursement Agreement. Under this
agreement, the Agency will use available net tax increment revenues .resulting from the Project's
effect on land values to repay the Town for all lease payments made by the Town to the Agency under
the lease agreement for the Project. Net tax increment revenues are all taxes allocated to and paid into
the :Redevelopment Agency Capital Projects Fund for the Project Area. Reimbursements under this
agreement commenced in fiscal 1995-96. Accordingly the COPS have been recorded in the Agency's
General .Long-Term Debt Account Group. In addition, the Parking Lot #4 Project, which was
constructed with proceeds of the. COPS, has been included in the Agency's financial statements.
B. Activity
Changes in general long. term debt were as follows:
Balance at Balance at
Interest Maturity June 30, June 30,
Rates .Date 2001 Rerirements .2002
Certificates of Participation 5%-9% 2012 $2,185;000 .$260,000 $1.,925,000
-_ ~-~
Repayment requirements for general .long term debt were as follows at June 30, 2002:
Certificates
of
Year Ending June 30 Participation
2003 $249,895
2004 251,79.5
2005 252,995
2006 248,475
2007 248;500
Thereafter 1,253,500
Total payments due 2,505,160
Less amount representing interest 580,160
Principal amount $1,925,000
The Agency must maintain required amounts of cash and investments with the trustee under the terms
of the COPs issue. These funds are pledged as reserves to be used if the Town fails to meet ~.rs
obligations under the COPS issue. These reserves totaled. $470,431 and $442,712 respectively, at
June 30, 2002 and 2001.
The California Government Code requires. these funds to be invested in accordance with Town
ordinance, bond indentures or State statutes. All these .funds have been .invested as permitted under
the Code.
REDEVELOPMENT AGENCY OF T)
TOWN OF LOS GATOS
__ Notes To Component ITnit Financial Statements
NOTE 5 - SUBSEQUEN'P EVENT
Cm July 18, 2002, the Town and the Lose Gatos Redevelopment Agency issued. $10,7250,000 in
Certificates of Participation, 2002 Series A, at 2.5% to 5.0% interest rates, to finance the acquisition,
construction,. rehabilitation, equipping. and improvement of several. capital improvement projects,
Principal payments will be due annually on August 1 with interest payments payable semi-annually on
February 1 and' August. 1,, comrriencing August 1,; 2003 through. 2031., The Town has pledged lease
payments. for the real property and facilities comprised of the Parks and Public Works Service Center
and Baseball Field. and Parking Lots No. 1, 2, and 3, as collateral for the repayment of the Certificate.
REDEVELOPMENT.AGENCY OF THE TOWN OF LOS GATOS
COMBINING BALANCE SHEETS
-"' CAPITAL PROJECTS FUNDS
JUNE 30, 2002
WITH COMPARATIVE AMOUNTS FOR NNE 30, 2001
_ Housing
Redevelopment 'Set Aside
ASSETS
TOTALS
:(Memorandum Only)
2002 2001
Cash and investments $1,274,888 $2,075;059 $3,349,947 $3,744,497
Intergovernmental receivable 7,806 7,806 15,816
Total Assets $1,274,888 $2,082,865 $3,357,753 $3,760,313
LIABILITIES
Accounts payable $921.,935 $6,939 $928;8'74 $859,733
Total Liabilities 92.1,935 6,939 928,874 85.9,733
.FUND EQUITY
.Fund. balances:
Reserved for
Low income housing 2;075,926 2,075,926 1,418,614
Unreserved, undesignated 352,953 352,953 1,481,966
Total Fund Equity 352,953 2,075..,926 2,428,879 2,900,580
Total Liabilities and Fund Equity $1,274,888 $2,082;865. $3,3.57,753 $3,760,313
See accompanying notes to component unit financial statements
9
~`
REDEVELOPMENT AGENCY OF THE TOWN OF LOS GATOS
COMBIMNG STATEMENTS OF REVENUES; EXPENDITURES
' -= AND CHANGES IN FUND BALANCES
CAPITAL PROJECTS FUNDS '
FOR THE FISCAL YEAR ENDED JUNE 30; 2002
WITH COMPARATIVE. AMOUNTS FOR THE FISCAL PEAR ENDED JUNE 30, 2001
TOTALS
(Memorandum Only)
Housing.
Redevelopment. Set Aside
REVENUE .
Interest SSQ,189 S63,489 5113,678 5270,793
Other 1,305 1,305 63,161.
Total Revenue 51,494 63,489 114,983 333,954
EXPENDITURES
Capital outlay:
Project costs 1,837,068 134,283 1,991,351 1,477,109
Total. Expenditures 1,837;068 154,283 1,991,351 1,477;109
EXCESS (DEFiCIENCl~ OF REVENUES
OYEREXPENDITURES (1,785,574) (90;794) (1,876,368): (1,143,155)
OTHER FINANCING SOURCES (USES).
OPERATING TRANSFERS
Operating transfer in 656,561 814,920 1,472,481 2,682;723
Operating transfer (out) (67,8.14)_ (67,814). (196,850).
Total other financing sources (uses). 656,561 748,106 1,404,667 2,485,873
EXCESS (DEFICIENCY) OF REVENUES AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND USES (1,129;013) 657,312. (471,701) 1,342,718
Fund'balances atbeginnting of year 1,A81,966 1,418,614 2,900;580 1,557,862
Fund balances at end of year 5352.953 52.075.926 52.428;879 52.900.580
See accompanying notesto financial statements
11'
REDEVELOPMENT AGENCY OFTHE TOWN OF LOS GATOS
COMBMING STATEMENT OF REVENUES, EXPENDITURES
__ AND CHANGES IN FUND BALANCES
CAPITAL PROJECTS FUNDS
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2002
REVENUE
Interest
Other
Total Revenue
EXPENDITURES
Capital outlay:
Project costs
Total Expenditures
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES
OTHER FQJANCDVG SOURCES (USES)
REDEVELOPMENT HOUSING SET ASIDE
Variance Variance
Favorable Favorable
Budget Actual (Unfavorable) Budget Actual (Unfavorable) Budget
550,189 550,189 575,020 563;489 (511,331) 575,020
L,303 1,305
31,494 51,494 75,020 63,489 (t 1,331) 75;020
52,064,087 1,837,068 227,019 504,400 154,283 350;117 2,568,487
2,064,087 1,837;068 227,019 504,400 154,283 350,117 2,568,487
(2,064,087 (.1,785,574) 278,513 (429,380 (90,794) 338,586 (2,493,467)
OPERATING TRANSFERS
Operating transfer in 656,561 656,561 536,300' 815,920 279,620 536,300
Operating transfer(out) (67,814) (67;814)
Total other financing ources (uses) b36;561 656,561 136,300 748,106 21.1,606 536,300
EXCESS (DEFICIENCY) OF REVENUES
AND OTHER FINANCIlVG SOURCES OVER
EXPENDITURES AND USES
(52,064,087) (1,129;013) 5935,074 S106,920
657,312 5550,392 .(51,957,167)
Fund balances at beginning of year
Fund balances at end of year
1,481,966
5352,953
See accompanying notes to component unit financial statements
12
1,418,614
52.075.926
TOTALS
Variance
.Favorable
Actual (Unfavorable). -
5113',678 538,658
1,305 1,305
114,983 39,963 .
1,991,351 577,136
1,991,351 577,1836
(1,876,366} 617,099
1,472,481 936,18 t
(67,814} (67,814)
1,404',66T 868,367
(471,701) 51,485,466
2,900,580
52,428,879
13
V'AZE & ~
ASSOCIATES
ACCOUNTANCY CORPORATION
1931 San M/guel Drive -Suite 100
Walnut Creek, California 94596
(925) 930-0902 • FAX (925) 930-0135
E-Mall: maze~mazeassociates.com
Website: www,mazeassociates.com
REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED
ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH
GO ~'ERNMENT A UDITING STANDARDS
To the Governing Board of the
Redevelopment Agency of the Town of Los Gatos, California
We have .audited the `financial statements of the :Redevelopment Agency of the'Town of Los Gatos as of and for
the year ended June 30, 2002, and have issued our report thereon dated November 6, 2002. We conducted our
audit in accordance with generally accepted auditing standards 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.
Compliance
As part of obtaining reasonable assurance about whether the Agency's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, :regulations, contracts. and
grants, noncompliance with which could have a direct and material. effect on the determination of financial
statement amounts. Those provisions include provisions of laws and regulations identified by in the Guidelines
for Compliance Audits of California Redevelopment Agencies, issued by the State Controller. However,
providing an opinion on :compliance with those provisions was not an objective of our audit and, accordingly,
we do not express such an opinion. 'The results of our tests disclosed no instances of noncompliance that are
required to be reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and ,performing our audit, we considered the Agency's internal control over fmancial reporting in
order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements
and not to provide assurance on the internal control over financial reporting. Our consideration of the .internal
control over fmaneial reporting would not necessarily disclose all matters in the internal control over financial
reporting that might be material weaknesses. A material weakness is a condition in which the design or
operation of one or •more of the internal control components does not reduce to a relatively low level the risk
that misstatements in amounts that would be material in relation to the financial statements being audited may
occur and :not be detected within a timely period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal control over financial reporting and its
operation that we consider to be material weaknesses..
This report is intended for the information of the Agency Board, management and federal awarding agencies
and pass-through entities. However, this report is a matter of public record and its distribution is not limited.
~ ~ .
November 6 2002 /~
15
A Professional Corporation
~~
HCD ANNUAL REPORT OF HOUSING. ACTIVITY OF COMMUNITY REDEVELOPMENT AGENCIES
FOR THE FISCAL. YEAR THAT ENDED 6 / 30 / 02
Agency Name and Address; County of Jurisdiction:
Town of Los ~®>I;os Redevelopment Agei~ay - ~t-a~l~r-~
-~i~E-;z~`~~Do~atas; -93..~
California. Redevelopment law (Health and'Safety Code Section 33080, l) requires agencies to annually report their housing activities and
maintenance and use of the Low & Moderate Income Housing Fund' (LMIHF) to enable the. Department of Housing and Community
Development (HCD) to compile and annually publish a report on redevelopment agencies' housing. activities in accordance with Section.
33080.6. (Note: Pursuant taSeetion 33080.3, submit this form and, if applicable, all completed HCD Schedules, to the State Controller.)
Please answer each question below. Your answers determine which HCD SCHEDULES must be completed in order for the agency to
full 11 the statutory requirement to report LMIHF housing activity and fund balances for the reporting period.
I . Check one of the items below to identify the Agency'astatus at the end'of the reporting period:
^ New (Agency formation occurred' during reporting yeas, No financial. transactions were completed).
[~ Active (Financial and/or housing transactions occurred during the reporting year)
Inactive (No financial and/or housing: transactions occurred during. the reporting year).
^ Dismantled (Agency adopted an ordinance to dissolve itself),
2, How many adopted proiect areas did .the agency have during the. reporting period?' ~_
How many project areas were merged during the reporting period? ~_
[f the agency has one ormore adopted project areas, complete SCHEDULE HCD-A for each project area.
If the agency has no adopted;project areas, DO NOT complete SCHEDULE HCD-A.
3, Within an area outside of any adopted'. redevelopment project area(s): (l) did the agency destroy or remove any dwelling units
or displace .any households. over the reporting. period, (2) will the agency displace any households over the next reporting period,
(3) did the agency permit the sale of any owner=occupied unit prior to the expiration ofiand use. controls,, and/or (4} did the. agency
execute a contract or agreement for the construction of any affordable units over the next two years?
^ Yes. (any question). Complete SCHEDULE HCD-B.
No (all questions). DO NOT complete SCHEDULE HCD-8,
4, Did the agency have anv funds in the Low & Moderate Income. Housing Fund during. the reporting period?
,'®. Yes, Complete SCHEDULE HCD-C.
^ No. DO NOT complete SCHEDULE HCD-C.
5, During the reporting period;. were housing units completed within a proiect area and/or assisted b t~gency outside a project. area'?
^ Yes:. Complete all applicable HCD SCHEDULES. D l-D7 for each housing. project completed and HCD SCHEDULE E.
No. DO NOT complete HCD SCHEDULES D1-D7 or HCD SCHEDULE E.
6, HCD financial and housing activity information. has been reported using. the method checked' below:
Electronic. Report was. completed on-line. "Lock Report" date was: HCD SCHEDULES are not required.
Note:. "Lock Report" date. is shown. under "Administrative Area" and "Form History" (https:i/appl .hcd.ca.gov/rda).
Forms. All required HCD SCHEDULES A, B, C; D 1-D7, and E are attached;
To the best of my knowledge, the representations made above and. all HCD information reported are correct.
Date
Signature of Authorized Agency Representative
Finance Director
Title
Telephone Number
IF NOT REQUIRED TO REPORT BASED ONABOVEANSWERS, ONLYSUBMIT THIS PAGE. IF REQUIRED
TO REPORT, SUBMIT THIS PAGE AND EITHER. ALL HCD SCHEDULES (APPLICABLE SCHA-E)`
OR PROOF OF ELECTRONIC REPORTING (accessible at: httn://www:hcd.ca.QOV/rda/1
SUBMIT TO THE STATE CONTROLLER
Division of Accounting and Reporting
Local' Government. Reporting Section
P.O. Box 942850; Sacramento, CA 94250
California Redevelopment Agencies -Fiscal Year 2001-2002
Cover (7/1/.02)
HCD-Cover
Page I of I
EffiIBIT B
SCHEDULE HCD-A
Inside Project Area Activity
for Fiscal Year that Ended ti / 30
Town of Los Gatos RDA
Agency Name: Project Area Name;
/02
Central Los Gatos
Preparer's Name, Title: Steve. Co~ay, Finance D. Preparer's E-Mail Address:
Conway@town.los-gatos.ca.us
Preparer's Telephone No: (408354-b$~8 Preparer's Facsimile No: (408) 't99-5786
I . Project Area Information
GENERAL 'INFORMATION
a. 1. Year l'"plan for project area was adopted: 199.1
2. Year that plan was last amended (if applicable);
3. Current expiration of plan: 12 / 31 > 31
mo day yr
b. Ifproject area name has changed; give previous name(s) or number; N/A
c. Year(s) of any mergers of the project area: N/A
[dentify .former project areas that merged:
d. Year(s) project area plan was amended and real property was either:
(1) added: N~ ,
(2) removed:
2. Affordable. Housing.Replacement and/or Inclusionary or Production Requirements (Section 33413).
Pre-1976 project areas not subsequently amended after 197:5: Pursuant to Section 33413'(d), only Section 33413(a) replacement
requirements apply to dwelling units destroyed or removed after .1995., The Agency can choose to-apply all or part of Section
33413 to a project area plan adopted before 1976.. If the agency has elected-to apply all or part of Section 33413, provide the
date of the resolution and the applicable Section 33413 requirements addressed in the scope of the resolution.
Date: N//A / Resolution Scope (applicable Section 33413 requirements
mo day yr
Post-1975 project areas and geographic areas added by amendment after 1975 to pre-1976 project areas: Both the.replacement
and inc{usionary or production requirements of Section 33413 apply.
NOTE:
Amounts to report on HCD-Alines 3a(1), 3b-3f, and 3i. can be taken from what is reported to the State Controller's.
Office (SCO) on the Statement of Income and Expenditures as part of the Redevelopment Agency's Financial
Transactions Report, except for the reclassifying ofTransfers-In from Internal Funds and .the reporting of Other
Sources as discussed below:
Transfers-In .from other internal funds: Report the amount of transferred funds on applicable HCD-A,
lines 3a-j. For example, report the amount transferred from the Debt Service Fund to the Housing Fund
for the deposit of the required set-aside percentage/amount'by reporting gross tax increment on HCD-A,
:Line 3a(1) and report the Housing Fund's share of expenditures for debt service on HCD-C, Line 4c. Do
:not resort "net" funds transferred fro_m_the Debt Service Fund on HCD-A,.Line 3a(3J when reaortine debt
service expenditures on HCD-C,'L.ine 4c.
Other'.Sources: Non-GAAP {.Generally Acceptable Accounting Principles) revenues such as from land sales for
those agencies using the .Land Held for Resale method to .record land sales should be reported on .HCD-A Line
3d. Housing fund receipts for the repayment of loan,principal should be included on HCD-A Line 3h.
California Redevelopment Agencies -Fiscal Year 2001-2002 HCD-A
sch A (~n~oz) Page 1 of 6
Agency Name: Town. of LQS Gatos RDA Project Area Name:. Central Los Gatos
ProiectArea. Housine Fund. Revenues and Other Sources '
3. Report all revenues and other sources of funds from this. project. area which accrued to the Housing, Fund' over the reporting
year. Any income related toagency-assisted housing located outside the projectarea(s) should'be reported as "Other
Revenue" on Line 3j. (of this Schedule A), if this project area is named as beneficiary in the authorizing resolution.. Any
other revenue sources-not reported on lines 3a.-3 i., should also be reported on Line 3j.
Enter on Line 3a(l) the full 100% of gross. Tax Increment allocated'. prior to applicable pass through o6 funds and deductions
for fees (refer to Sections 33401, 33446, & 33676). Compute 20% of gross Tax Increment and enter the amount on Line
3a(2). Next, report the amount of Tax Increment set-aside before any exemption and/or deferral (if amount set-aside is less
than 20%, explain the difference). [f any amount of Tax Increment was. exempted or deferred,. in addition to completing
lines 3a(4) and/or 3a(5), complete Line 4 and/or Line 5. To determine the amount of Tax Increment deposited to the
Housing Fund [Line 3a(6)], subtract allowable amounts exempted [Line 3a(4)] or deefetred [Line 3a(5)] from the actual
amount allocated to the Housing Fund [Line 3a(3)],
a, Tax Increment:
(l) 100°io of Gross Allocation: $ 4 , 079 , 598
(2) Required 20% Housing Fund'set-aside (Line3a(1) x 20%); $ 8'15,920
' 815,920 *
(3) Actual amount allocated to Housing Fund $
• * If less than 20% of the Gross Tax Increment (see 3a(2) above) is being. •
set-aside in this project area in accordance with. Section 33334.3(1), identify
the project area(s) contributing the difference. Explain any other reason(s):
(4) Amount. Exempted [Health & Safety Code Section 33334.2]
(if there is an amount exempted, also complete question r`#h, next page); ($' )
(5) Amount Deferred! [Health. & Safety Code Section 33334.6]
(ifthere is arramount deferred, also complete question #5, next page):. ($ )
(6) Total deposit to the Housing Fund [result of Line 3a(3) through 3a(5)]: $ 815,920
b. Interest Income; $ 63 , 489
c. Rental/Lease Income (combine amounts separately reported to the SCO): $
- d„ Sale of Real Estate: $
e. Grants (combine. amounts separately reported to the. SCO): $
f l3ond' Administrative Fees: $
g. Deferral Repayments (also complete. Line Sc(2) on the next page):. $
h. Loan Repayments: ~ ~ $
i. Debt. Proceeds: $
j, Other Revenue(s) [Explain and identify amount(s)]:
$ $
k. Total Project Area Receipts Deposited to Housing Fund (add' lines 3a(6). through 3j.); $ 879 , 409
California Redevelopment Agencies- Fiscal Year 200f-2002
Sch A (7!t/02)
HCD-A
Page. 2 of 6
__ CALCULATION OF AVAILABLE REVENUES
TOWN OF LOS GATOS REDEVELOPMENT AGENCY
CENTRAL PROJECT AREA
TAX YEAR 2002-03
RECONCILIATION'DATES: July 1, .2001 to June 30 , 2002
1. Beginning Balance, Available Revenues $ 3,335,377
2. Tax Increment Received-Gross ~ 4,079,598
All Tax Increment Revenues , to include any Tax Increment.
pass through to other local taxing agencies
3. All Other Available Revenues Received 1,306,037
4. Revenues from any other source, included -
in column E of the Reconciliation
Statement, but not included in (1-3) above
5. Sum of Sines 1 through 4 8,72.1;012
6. Total .amounts paid against indebtedness
in previous year. (p + E on Reconciliation Statement) 1,886.,790
7. Available Revenues., End of Year (5-6) 6,834,222.
FORWARD THIS AMOUNT TO STATEMENT OF INDEBTEDNESS,
COVER'PAGE, TINE 4
NOTES
Tax Increment Revenues:
The only amount(s) to be excluded as Tax Increment Revenue are any amounts pass through to otheriocal taxing
agencies pursuant to Health and Safety Code Section 33676. Tax Increment Revenue set-aside in the Low and
Moderate Income Housing Fund. will be washed in the above calculation, and therefore omitted from Available
Revenues at year end..
Item 4 above:
This represents any payments form any .source other than Tax Increment OR available revenues. For instance, an
.agency funds a project with a bond issue. The previous SOI .included a Disposition and Development Agreement (DDA)
which was fully satisfied with these .bond proceeds. The DDA would be shown on the Reconciliation Statement
as fully repaid under the "other" column (Col f), but.with funds that were neither Tax Increment, .nor"Available Revenue;
as defined. The amounts used to satisfy this'DDA would be included online 4 above. in orderto accurately
determine ending "Available ..Revenues".
Agency Name: ~ew~of L~~ ('atn~ RnA Project Area Name: Central Los Gatos
Exemption(s) -"
4. a. If an exemption was claimed on Page 2, Line 3a(4) to deposit less than the required amount,. complete the following information:
Check. only one of the Health. and. Safety Code Sections below providing. a basis for the exemptions
^' Section 33334.2(a)(1); No need in community to increase/improve supply of lower or moderate income housing.
^ Section 33334.2(a)(2): Less than 20% set-aside is sufficient to meet the need,
N'/A ^ Section 33334,2(a)(3): Community is making substantial effort equivalent in value to 20% set-aside and has specific
contractual obligations incurred before May 1, 1991 requiring continued use of this. funding.
Note: Pursuant to Section 33334.2(a)(3)(C), this exemption. expired on June 30;.1993 but
contracts entered into prior to May 1, 1991 may not be subject to the. exemption sunset.
Other: Specify code section and. reason(s):
N/A
b. For any exerriptionclaimed on Page 2, Line 3a(4) and/or Line 4a above, identify:
Date Ghat initial (151) findine was adopted; / / Resoluton# Date sent to HCD; / /
mo day yr mo day yr
Adoption date. of reportingLyear finding: / / Resolution # Date sent. to HCD: / /
mo day yr mo day yr
Deferral s
5, a. Specify the authority for deferring any set-aside on Line 3a(5), Check onl one Health and Safety Code Section boxes:
^ Section 33334;6(d): Applicable to project areas approved before 1'986 in which the required. resolution was sent to HCD
.before September 1986 regarding. needing tax increment to meet existing. obligations, Existing obligations can include those
.incurred after 1.985, if net proceeds were used to refinance pre-1986 listed obligations.
Note: The previous allowable deferral under Section 33334ai(e) expired. It was
only allowable in each fiscal year prior to July 1, 1996 with certain restrictions.
^ Other: Specify code Section and reason;
b. For any deferral claimed on Page. 2, Line 3a(5) and/or Line Sa above,. identify:
Date that initiaP (1"1 finding was adopted: ! / .Resolution # _
mo day yr
Date sent to. HCD:
Adoption date of reporting year findine: / / Resolution
mo day yr
Date sent to HCD
mo day yr
mo day yr
c. A deferred set-aside pursuant to: Section 33334'.6(4) constitutes an indebtedness to the Housing. Fund. Summarize the
amount(s): ofset-aside deferred over the rennrtinu ~Pa~ an.t rmm~lafivafv a~ ..F aho a«,a ,.F'.t.,...,._,....:__ -.___.
- - - - - -- --r _----'o ~_....
Amount-ofPrior Cumulative Amount
Amount Deferred Deferrals Repaid Deferred (Netof Any
Fiscai Year This Reporting FY During Reporting FY Atr~ount(sj Repaid)
(1) Last: Reporting. FY $
(2) This Reporting. FY $ $ $
~ . ,.~ ~ ...,..,u<< ~r u~,.~N.~~ v~ ue~erreu ser-asrae snoula also be shown on HC'U-C Line 8a ~
If the prior FY cumulative deferral. shown. above differs from what~was reported on the last HCD report (HCD-A and
HCD-C), indicate the amount of difference and the reason;
Difference: S
Reason(s):
C'alilbnua Redevelopment Agencies -Fiscal Year 2001-2002 .- HCD-A
scn A t' ~ o2r Page 3 of b
Agency Name: Town of Los-Gatos RDA Project Area Name: Central Los Gatos
Deferrals (continued)
5,
d. Section 33334.6(8) requires any agency which.defers set-asides to adopt a plan do eliminate the deficit in subsequent years. If
this agency has deferred set-asides, has itadopted such a plan? Yes 0 No ^
If yes, by what date is the deftcit to be eliminated? / /
N/A mo day yr
if yes, when was the original plan adopted for the claimed deferral? I
mo day yr '
ddentify'Resolution # Date Resolution sent to HCD / /
mo day yr
When was the last amended plan adopted for the claimed deferral? / /
mo day yr
Identify Resolution # , Date Resolution sent to HCD 1 /
mo day yr
Actual Project Area Households Displaced and Units and Bedrooms Lost Over Reportin:? Year:
6. a. Redevelopment Project Activity. Pursuant to Sections33080,4(a)(1)avd (a)(3), report by income category the number of
elderly and nonelderly Households .permanently displaced and the number of units and bedrooms removed or destroyed, over the
r~ortine year, (refer to Section 33413 for unit and bedroom replacement requirements).
N,....hn.• nFi-inucahnldc/l lnitc/Rnrlrnnm5
N/A
Project Activity VL L M AM . Total
Households Permanently Displaced -Elderly
Households Permanently Displaced -Non Elderly
Households-,Permanently Displaced -Total
Units Lost (Removed or Destroyed) and'Required to be Replaced
Bedrooms'.Lost (Removed or Destroyed) and Required to be Replaced
Above Moderate Units Lost That Agency is Not Required o Replace
Above Moderate Bedrooms Lost That Agency is Not Required to Replace
b. Other Activity. Pursuant to Sections 33080.4(a)(1)and (a)(3) based on activities other than the destruction or removal of
dwelling units and bedrooms reported on Line 6a, report by income category the number of elderly and nonelderly households
permanently displaced over the reportingyear:
N..mhn.• nfi-rnn cahnlAc
N/A
Other Activity V4. L M AM .Total
Households Permanently Displaced -Elderly
Households Permanently Displaced-Non Elderly
Households Permanently Displaced -Total
c:. As required in Section 33413.5„ identify, overihe reporting_year, each replacement housing plan required tobe adopted
before the .permanent displacement, destruction, and/or removal of dwelling units and bedrooms impacting the households
reported on dines 6a. and 6b.
Date / 1 Name of Agency Custodian
mo day yr .
Date / / Name of Agency Custodian.
mo day yr
Please attach a separate sheet of paper listigg any additional housing.plans-adopted.
{'alifom,a Redevelopment Agencies -Fiscal Year 2001-2002 -- 'HCD-A
sct, :~ ~' i ozl Page 4 of 6
(~
Agency Name: Town of Los Gatos RDA
Project Area Name: Central Los Gatos
Estimated Proiect Area Households to be Permanently Disalaced Over Current Fiscal Year;
T. a. As required in Section 33080.4(x)(2) for a redevelopment project of the agency, estimate, over the current fiscal year„the
number of elderly and nonelderly households, by income category, expected to be permanently displaced. (Note: actual
displacements will be reported for the next reporting year on Line 6).
Numher of Hnncrhnlrlc
N/A
Project Activity ~ ~ VL , L M AM Total
Households Permanently Displaced -Elderly
Households Permanently Displaced-Non Elderly
Households Permanently Displaced -Total
b. As required in Section 334 t3.5, for the current fiscal year;. identify each replacement housing plan required to be adopted before
the permanent displacement, destruction, and/or removal of dwelling units and bedrooms impacting. the households. reported in 7a.
Date C F Name of Agency Custodian
mo day yr
Date / / Name of Agency Custodian
mo day yr
Please attache a separate sheet of paper listing any additional. housing. plans adopted.
Units Develoned~ Inside the Proiect Area to Fulfill. Requirements of Other Proiect Area(sY
8. Pursuant to Section 33413(b)(2)(A)(v), agencies may choose one or more project areas to fulfill' another project area's requirement to
construct new oc substantially rehabilitate dwelling units, provided the agency conducts a public hearing and finds, based on
substantial evidence, that the aggregation of dwelling units in one or more project areas will not cause or exacerbate. racial, ethnic, or
economic segregation.
N~~ere any dwelling, units in this project area. developed to partially or completely satisfy another project area's requirement to
construct new or substantially rehabilitate dwelling units?'
^ No.
Q Yes., Date initial finding was adopted? / / Resolution # Date sent to HCD: / /_
mo day yr mo day yr
Number of Dwellin Units
• Name of Other Project Area(s): VL L M Total
Calirurnia Rede~ elopmeni Agencies- Fiscal S'ear2001.2002 -- HCD''-A
Sch A c' t o:~, Page 5 of 6
:'lgency Name: Town of Los Gatos RDA '
Project Area Name: Central Los Gatos
Sales of Owner-Occupied Units Inside the Project Area Prior to the Expiration of Land Use Controls
N/A
9.
Section 33413(c)(2)(A) specifies that pursuant to an adopted program, which includes but is not limited to an equity sharing program,
agencies may permit .the sale ofowner-occupied units prior to the expiration of the period of the land use controls established by the
agency. Agencies must deposit sale proceeds into the Low and Moderate Income Housing Fund and within three (3) years from the
date the unit was sold, expend funds to make another unit equal in affordability, at the same income level, to the unit sold.
a. Sales. Did the agency permit the sale of any owner-occupied units during the reporting year?
^No
Yes'
$ Total Proceeds From Sales Over Reporting Year Number of Units
SALES INCOME LEVEL VL' L M ' Total
Units Sold Over Reporting Year
b.
Were reporting year funds spent to make units equal in affordability to units sold over the .last three reporting years?
Total Proceeds From Sales Over Reporting Year Number of Un its
SALES INCOME .LEVEL VL L ~ M Total
Units .Made Equal This Reporting Yr to Units Sold Over This Reporting Yr
Units Made Equal This Reporting Yr to Units Bold One Reportin Yr Ago
Units Made Equal This Reporting Yrto Units Sold Two Reporting Yrs Ago
Units Made Equal This Reporting Yr to Uriits Sold Three'Reporting Yrs Ago
Affordable Units to be Constructed dnside the'Proiect Area Within Two Years
10. Pursuant to Section 33080.4(a)(10), report the number of very low, low, and moderate income units to be financed by any federal,
state, local, or private source in order for construction to be completed within two years from the date of the agreement or contract
executed over the reporting year, Identify the project and/or contractor, date of the executed agreement or contract, and estimated
completion date. Specify the amount reported as an encumbrance on HCD-C, Line 6a. and/or any applicable amount designated. on
HCD-C, .Line 7a. such as for capital outlay or budgeted funds intended to be encumbered for project use within two years from the
reporting year's agreement or contract date.
DO NOT'REPORT ANY UNITS ON THIS SCHEDULE A THAT ARE REPORTED ON OTHER HCD-As,_B, OR Ds.
N/A
Col A Col B Col C Col D Col E'
Name of Agreement Estimated Sch C Amount Sch C Amount
Project and/or Execution Completion Date Encumbered Designated
Contractor Date w/in 2 rs of Col B Line 6a Line 7a VL L M . Total
$ $
$ $
Please attach a separate sheet of paper to list additional information.
Cahfurnia ftede~ clopment Agencies -Fiscal fear 200.1-2002
.Sch A 1' 102)
Equal Units.
^No
^Yes
-- HCD-A
Page b of b
__ ~ SCHEDULE HCD-C
Agency-wide Activity
for Fiscal Year Ended 06 ~ 30 ~ 02
Agency Name: Town of T;ns Gatos RDA County; Santa Clara
~Q~
Preparer'sName,Title:~te-ve 6o$wa~-, Finanrp DirPreparer'sE-MailAddress:sco~ay@town.los-gatos.ca.us
Pre arer's Tele hone No; - (408) 354-6828 (408) 399-5786
P P Preparer's Facsimile No:
Low & Moderate Income. Housing Funds
Report on the "status. and' use of the agency's' Low and Moderate Income Housing Fund," Most information reported here should
be based on informationYeported to the State Controller,.
L. Beginning Balance (Use "Net Resources Available" from last year's report to HCD) $ ' 1,418,614
a. If BeeinninQ Balance requires adiustment(s) identify the reason and amount for each adjustment:
Use < $ > for negative amounts. or amounts to be subtracted
' $
b; Total'Adjustment(s) (indicate whether positive or <negative>)
c. Adjusted Beginning Balance [Beginning. Balance plus + or minus <-> Total Adjustment(s)]
Project Area(s) Receipts. and Housiing Fund Revenues
a. All Project Areas, Total' Deposits jSum of amount(s) from. Line 3k.,HCD-A(s)]
b. Other revenues not reported on .Schedule HCD-A(s) [Identify source(s) and amount(s)]:;.
c. Total Housing Fund Revenues
Total Resources (Line lc. +Line 2a+Line 2a)
$ 1,418',61.4
$ 879,.409
$ 2,,298,023
NOTES:
Many amounts to report as Expenditures and Other Uses (beginning on the. next page). should be taken from amounts reported
to the: State Controller's Office (SCO). Review the SCO's Redevelopment Agencies Financial Transactions Report.
Transfers-out to other internal funds: Report the specific use of all transfen•ed funds on applicable lines 4a.-k of Schedule. C.
For example, transfers from the Housing. Fund'to the: Debt Service Fund. for the repayment of debt. should. be reported on the
applicable item comprising HCD-C Line 4c, providing gross tax increment was reported on Sch-As, Any transfers. out of
the Agency (for example: the transfer of excess surplus funds to a county Housing Authority) should'. be reported on HCD-C
Line 4j(2).
Other Uses; Non-GAAP (Generally Accepted Accounting Principles) recording of expenditures such as land purchases for
certain agencies using the Land Held for Resale method to record land'purehases should be reported.on_HCD-C Line 4a(I),
Money spent on loans from the Housing Fund. should be included' in HCD-C lines 4b., 4f, 4g,, 4h„ and 4i as appropriate.
The statutory cite pertaining to Community RedevelopmenCLaw (CRC) is provided for preparers to review to determine
the appropriateness of Low and Moderate Income Housing Fund (CHINE} expenditures and other uses. HCD does
not'represent that line items identifying atty expenditures and other uses are allowable. CRL is accessible on the Internet
/k~ebste: Init~: ~~ ~~ ~~ .Icginfc~.~~a.a~>v (CalifarnraLax~)/ beginning with Section 33000 of the Heath and Safety Code.
$.
C'ahfonua Rede~elapmenv Agencies - Fiscal Year 2001-2002 HCD-C
srh c' ~~ ~ o2r Page. 1 of 8
Agency Name:
Town of Los Gatos RDA
4. Expenditures and Other Uses
a. Acauisition of Property & Buildine Sites f33334.2(e)(1)1 & Housine f33334.2(eJ(611:
(1) Land Assets (Investment -Land Held for Resale) * $
(2) Housing Assets (Fixed Asset) * $
(3) Acquisition Expense $
(4) Operation of Acquired Property $
(5) Relocation Costs $
(6) Relocation Payments $
(7) Site Clearance Costs $
(8) Disposal Costs $
(9) Other [Explain and identify amount(s)]:
$
$ $
* Reported to SCO as part of Assets and Other Debts
(10) Subtotal Property/Building Sites/Housing Acquisition (Sum of Lines 1 - 9) $ p
'b. Subsidies from'Lowand Moderate IncomeHousine Fund'(LMIHF):
(9) l"Time Homebuyer Down Payment Assistance $
(2) Rental Subsidies $
(3) Purchase of Affordability Covenants [33413(b)2(B)] $
(4) Other [Explain and identify amount(s)]:
• $
$ $
(5) 'Subtotal Subsidies from LMIHF (Sum of Lines 1 - 4) $ U
c. Debt Service [33334.2(el(91~ :Report LMIHF's share of debtservice. 'If paid from
Deb t Service Fund, ensure ":gross" tax increment is reported on H CD-A(s) Line 3a(1).
(1) Debt Principal Payments
(a) Tax Allocation,. Bonds & Notes $
{b) Revenue Bonds & Certificates of Participation $
{c) City/County Advances & Loans $
(d) U. S, State & Other Long-Term Debt $
(2) Interest Expense ~ $
(3) Debt Issuance Costs $
(4) Other {Explain and .identify amount(s)]:
$ $
(5) :Subtotal Debt Service (Sum of Lines 1 - 4) $ 0
d. Planning and Administration Costs [33334:3(el(1))_; 149,
103
(1) Administration Costs .
{2) Professional Services (non project specific) $ .
(3) Planning/Survey/Design (non project specific) $
(4) Indirect Nonprofit Costs [33334.3(e)(1)(B)] $
{5) Other [Explain and identify amount(s)];
$ $
(6) Subtotal Planning and. Administration (Sum of Lines 1 - 5) $ 11Egy 103
Califomi:~ Redevelopment Agencies -Fiscal Year 2001.2002 HCD-C
sin c' i~ i'o~~ Page 2 of8
Agency Name: Town of Los Gatos RDA
4. Expenditures and Other Uses (continued)
e. On/Off-Site Improvements j33334,2(e)(2)] Complete item 13
f Housing Constructionj33334,2(e)(5)]
g. Housing Rehabilitation [33334.2(e)(7)]
h. Maintenance of Mobilehome Parks [33334,2(e)(10)]
i. Preservation of At-Risk Units [33334,2(e)(I l)]'
j. Transfers Out of Agency
(1) For Transit village Development Plan (33334.19) $
(2) Excess. Surplus [33334. l2(a)(1)(A)] $
(3') Other (specify code section authorizing. transfer and amount).
A. Section $
B, Section. $
Other Ttansfers Subtotal $.
(4) Subtotal Transfers Out of Agency (Sum of j(L) through j(3)} $ 0
k. Other Expenditures and Uses. [Explain. and identify amount(s)];
Transfers out to RDA Debt Service $ 67,814
Subtotal Other Expenditures and' Uses $ 67, 814
1• Total Expenditures and. Other Uses (Sum oflines 4a.-k;) $ 222,.097
5~ Net Resources Available [End of Reporting Fiscal Year].
[Page 1, Line 3, Total Resources minus Total Expenditures and Other Uses on Line 4.1.] $ 2 ,.075.926
6. Encumbrances and Unencumbered Balance
a. Encumbrances. Amount of Line 5 reserved for future payment. of legal contract(s) $
or agreement(s). See Section 33334,12(8)(2) for definition,
Refer to item !O on Sch-A(s) and item 4 on Sch-B..
b, Unencumbered Balance (Line 5 minus Line6a): Also enter on Page 4, Line l la, $ 2..075.926.
~~ Designated/Undesignated Amount of Available Funds
A Designated Amount of Line 6b. budgeted/planned'to use near-term $
Refer to item 10 on Sch-A(s) and item. 4 on Sch-B
b. Undesignated Amount of Line 6b. not yet budgeted/planned to use $ n
8
9.
Other Housing. Fund Assets (not included as part of Line. 5)
a. Indebtedness from Deferrals. of Tax Increment (Sec. 33334.6)
{,refer to Sch-A(s), Line Sc (2)], $
b. Value of Land' Purchased with Housing.Funds and Held for
Development of Affordable Housing: Complete Sch-C item 14, $
c, Loans Receivable for Housing Activities $
d, Residual Receipt Loans (periodic/fluctuating payments) $
e. ERAF Loans Receivable {all years) (Sec. 33681): $
f: Other Assets [Explain and identify amount(s)]:
' ~
g. Total Other Housing; Fund Assets (Sum of lines 8a.-f.) $ 0
Tl1TA 1 l~llNil G'(ll IiTVn ~ o c riot no~,,..~,.o~ n.,.,;1.,wto~ a4,. rr„t.,i m+t,e. [a,..,~t..,, ^,..,a n~~ot~iR
..~ ...L ..,...~ ..~ ..,... r~.,..,,, ., ,,.,,.....~.,,,,.,,,~ ..............~ ~ ~b ...,.u, .,...,,....,...,...b ....... , .~,.,w,- 2 ~ 075 , 926
Compare. Line 9 to the below amount reported to the SCO (Balance Sheet of Redevelopment Agencies
FinanciaLTi-ansactions Report. [Explain differences and identify amount(s)]:
$ $
ENTER. LOW-MOD FUND TOTAL EQUITIES (BALANC>v SHEET) REPORTED TOSCO $
C'alifomia Rede~elopmenrAgencies -Fiscal Year 2001-2002 HCD-C
sin c t~ ~ 02> Page 3 of 8
Agency :Name:
Town of Los Gatos )tDA
Excess Surplus Information
Pursuant to Section 33080.7 and Section 33334.12(g)(l ), report on'Exeess Surplus that is required to be determined on the ..first day
of a fiscal year. Excess Surplus exists when the Adjusted Balance exceeds the Qreater of: (1) $1,000,000 or (2) the aggregate amount
of tax increment deposited to the Housing Fund during the four prior fiscal years. Section 33334,12(g)(3)(A) and (B) .provide that
the Unencumbered Balance can be adjusted for: { 1) any remaining revenue generated in the reporting year from unspent debt proceeds
and (2) if the land was disposed of during the.reporting year to develop affordable housing, .the difference between the fair market value
of land-and the value received.
The Unencumbered Balance: is calculated by subtracting encumbrances from Net Resources Available. "Encumbrances" are funds
reserved and committed pursuant to a legally enforceable contract or agreement for expenditure for authorized redevelopment housing
activities [Section 33334.12(g)(2)j,
'For Excess Surplus calculation,purposes, carry over the prior year's HCD Schedule C Adjusted Balance as the Adjusted Balance on the
:first day of the reporting fiscal year. Determine which is larger: {1) $] million or (2) the total of tax increment deposited over the prior
tour years. Subtract the largest amount from the Adjusted Balance and, if positive, report the amount as Excess Surplus.
CO. Excess Surplus:
Complete Columns 2, 3, 4, & 5 to calculate Excess Surplusfor the reportingyear. Columns 6 and 7 track prior years' Excess Surplus.
.Column l Column 2 Column 3 Column 4 Column 5 Column 6 Column 7
Prior and
Current
Reporting
Years Sum of Tax
Total Tax Increment
'Increment .Deposits Over
Deposits to Prior Four
Housing Fund FYs Current
Reporting Year
1'S' Day
Adjusted
Balance Current
Reporting Year
1'S1 Day
Excess Surplus
Balances .Amount
$xpended/Encumbered
Against FY Balance of '
Excess Surplus as of
End of Reporting Year
Remaining .Excess
Surplus for Each
Fiscal Year as of
End of Reporting Year
Rpt Yrs Ag $ 226 560 $ $ $
Rpt Yrs Ago $319,524 $ $ $
Rpt Yrs Ago $424,612 $ $ $
Rpt Yr Ago $ 714, 223 $ $ $
Sum of Column 2 Last Year's Sch C Col 4 minus: larger
Current AdiustedBalance ofCol3or$tmm
.Reporting {report positive.$)
Year $ 1,b84,91 $ 1,418,61 $ 0 $ $
1 1. Reporting Year Ending Unencumbered Balance and Adjusted Balance:
a. Unencumbered Balance (End of Year) [Page 3, Line 6b] ~ $ ~ 75 Q9F,
b. If eligible, adjust the Unencumbered Balance for:
(l) Debt Proceeds[33334.12(g)(3)(B)]:
Identify uns ent debt proceeds and related income remaining at end of reporting year $
(2) Land Conveyance Losses [(33334.12(g)(3)(A))j:
Identify reportingyear losses from sales/grants/leases of land acquired with low-mod funds,
if 49% or more of new or rehabilitated units will. be affordable to lower-income'households $
12. Adjusted Balance (for next year's determination of Excess Surplus) [Line l la minus sum of ] lb(1) and l lb(2)j $ 2.075.,926
Note: Uo not enter Adjusted Balance'in Co14. It is to be reported as nextyear's 1st day amount to determine Excess
Surplus
a. if there is remaining Excess Surplus from. what was determined on the first day ofthe reporting year, describe
the agency's.plan (as specified in.Section 33334.10) for transferring, encumbering, or expending excess surplus:
b. If the plan described in 12a. was adopted, .enter the plan adoption date:
Cahlorma Rede~•edopment Agencies • Fiscal Year 2001.2002
soh c't' i•o2t
/ /_
mo day yr
HCD-C
Page 4 of 8
Agency Name: Town of Los Gatos RDA
Miscellaneous Uses of Funds
1' 3. if an amount is reported in 4e., pursuant to Section 33080.4(a)(6), report the. totaf number of very low=; low-, and moderate-income
households that directly benefited from expenditures for onsite/offsite improvements which resulted' in either new construction,.
rehabilitation, or the. eliminatiomof health and safety hazards. (Note: 1f Line 4e of this schedule does not show expenditures for
improvements, no units should'.be reported here.)
Income
Level
Households
Constructed
Households
Rehabilitated Households. Benefiting
from Elimination of
Health and Safety Hazard
Duration of Deed Restriction
Very Low '
Low
Moderate
1.4. if the agency is holding land for future housing development (refer to Line 8b), summarize the acreage (round to tenths, do not
report square footage), zoning, date of purchase, and the anticipated start date for the housing. development, '
No. of Purchase Estimated' Date
Site Name/Location* Acres Zoning ' Date Available Comments
Please attach a separate sheet of paper listing any additional'. sites not reported above.
15. Section 33334,13 requires agencies which have. used the. Housing.. Fund to assist mortgagors in a homeownership mortgage revenue
bond program, or home financing program, described in that Section, Co provide the following information:
a. Has your agency used'. the authority related to definitions of income or family size adjustment factors provided in Section.
Yes ^ No ^ Not Appheable ,~
b. Has the agency complied with requirements in Section 33334.13(b) related to assistance for very low-income households equal
to twice that provided for above moderate=income households?'
Yes ^ No ^ N'ot Applicable '~'
C'aliforniu Rede~elnpmenl Agencies • Fiseaf Year 2001-2002 HCD-C
scat C (~ ~ o^_) Page. 5 of 8
.Agency Name: ~ownr-of Los Gatos .R.IaA.
16. Did the Agency use non-LMIHF funds as matching funds for the Federal HOME or HOPE program during .the reporting period?
YES ^ NO
Ifyes, please indicate the amount of non-LMIHF funds that were used for either HOME or HOPE program support.
HOME$ NOPE$
17. 'Pursuant to Section 33080:4(a)(11),tbe agency shall maintain adequate records to identify the date and amount of all LMIHF
deposits and withdrawals during the reporting period, To satisfy this requirement, the Agency should keep and make available upon
request any and all deposit and withdrawal information. DO NOT SUBMIT RECORDS OF DEPOSiTStWITHDRAWALS.
Has your agency made any deposits to or withdrawals from the LMIHF? Yes ~, No ^
If yes, identify the document(s) describing the agency's deposits and withdrawals by listing for each document, the following {attach
additional pages of similar information as necessary):
Pentamation Financial System Transaction Report
Name of document:
Date of document: 06/ 30 / 02
mo day yr
Name of Agency Custodian (person): Steve (:omaa~, Finance Director
Custodian's telephone number: ~tc.U.8.~ 3:511-6.88
Place where record can be accessed: 16110 R Mafia 5t Los Gatos, Ca 95030
Name of document:
Date of document: / /_
mo day yr
- Name of Agency Custodian (person):
Custodian's telephone number:
Place where record can be accessed:
18. Use of Other Redevelopment Funds for Housing
Please briefly.describe the use of any non-LMIHF redevelopment funds:(i.e., contributions from the other 80% of tax increment
revenue) to construct, improve, assist, or preserve housing in the community.
N/A
19. Suggestions/Resource Needs
Please provide suggestions to simplify and improve future agency reporting and identify any training, information, and/or other
..resources, etc. that would help your agency to more quickly and effectively use its housing or other funds to increase, improve, and
preserve affordable housing?
None
20. ,Annual Monitoring Reports of Previously Completed Proiects/Programs
were all Annual Monitoring Reports received for all prioryears' projects/programs?: Yes No ^
Califomui Rede~elopmeni Agencies -Fiscal Year zooa•zoo2 HCD-C
sct, c' i' i opt _ Page 6 of $
i
-- SCHEDULE HCD-E
CALCULATION OF INCREASE IN AGENCY'S INCLUSIONARY OBLIGATION
BASED ON SPECIFIED HOUSING ACTIVITY DURING THE REPORTING YEAR
Agency: Tnrm of T.na (~atnr: RpAE+yaln=mont ~enc~
Name of Project or Area (if applicable,'Jist "Outside" or "Summary": Central Los Gatos
Complete this form to report activity separately by project or area or to summarize activity for the year.
Report all new construction and/or substantial rehabilitation. units from Forms D2 through D7 that were:
(a) developed by ..the agency and/or (b):developed only in a project area by a nonagency person or entity.
PART I [H&SC Section 33413(6)(1)]
AGENCY DEVELOPED UNITS DURING THE REPORTING YEAR
BOTH INSIDE AND OUTSIDE OF A PROJECT AREA
0
1. New Units Developed by the AQencY 0
2, .Substantially Rehabilitated Units .Developed by the Agency 0
3. Subtotal -Baseline of A Developed Units (add lines 1 & 2) 0
4, Subtotal of Increased Inclusionary Obligation (Line 3 x 30%) (see Notes 1 and 2 below) ' 0
5, Very-Low Inclusionary Obligation Increase Units .(Line 4 x 50%) 0
PART II [H&SC Section 33413(6)(2)]
NONAGENCY DEVELOPED UNITS DURING THE REPORTING YEAR
DNLY INSIDE A PROJECT AREA
6. New Units .Developed by Any Nonag_encX Person or Entity 0
7. Substantially Rehabilitated Units Developed by Any Nonagency Person or Entity 0
$. Subtotal - Baseline of Nonag_encX Developed Units (add lines 6 & 7) 0
9. Subtotal of Increased Inclusionary Obligation (Line 8 x 15%) (see Notes 1 and 2 below) 0
0. Ven Low Inclusionary Obligation Increase (Line 9 x 40%)
PART III REPORTING YEAR TOTALS
1 1. Total Increase in Inclusionary Obligation (add .lines 4 and 9) D
12. Very Low Inclusionary Obligation Increase (add lines 5 and 10) :(Line 12 is a subset of Line
11) 0
*+*++++**:*+++++++++++++++++++++++++++++++++++++*+rt+++*+++++++++++++++++++*++++++++++++++++++++++++++•++++++++++++++++++++++*++
,'VOTES:
1. Section 33413(6)(1),. (2), and (4) require agencies to ensure that applicable percentages (3D% or IS%) o
all (market-rate. and affordable) "new and substantially rehabilitated dwelling units" are made available
at affordable housing cost within 10 year planning periods. Market-rate units: units not assisted with
low-mod funds and .jurisdiction does not control affordability restrictions. Affordable units: units:
generally restricted for the longest feasible time beyond the redevelopment plan's land use controls and
jurisdiction controls, affordability restrictions. AQency developed units: market-rate units can not exceed
70 percent and .affordable units must be at least 30 percent; .however, all units assisted with low-mod
funds must be .affordable. 1VonaQency developed .(project :area) units: market-rate units can not exceed
85 percent and affordable units must be at least IS percent.
2. Production requirements may be met on a project-by project basis or in aggregate within each 10 year
planning period. The percentage of affordable units relative to total units required within each 10 year,
planning period may be calculated as follows:
AFFORDABLE units = Market-rate x (.30 or .151 TOTAL units = .Market-rate or A ordable
(. 70 or .85) (. 70 or .85) (.30 or,15)
California RedevelopmenlAgencies -Fiscal Year2001-2002 -- HCD-E
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