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FY 2024/2025 Budget - Housing AuthorityCITY OF LA QUINTA eettiv Housing Authority Adopted Budget CITY OF LA QUINTA FY 2024/25 ADOPTED BUDGET HOUSING AUTHORITY 2024/25 BUDGET SUMMARY Housing Fund Revenues 2023/24 Current 2024/25 Proposed 2024/25 Adopted Variance Current vs. Adopted 243 - RDA Low -Mod Housing 249 - SA 2011 Low/Mod Bond Total Revenues 30,000 60,000 60,000 30,000 1,423,009 18,000 18,000 (1,405,009) 3,224,509 1,530,000 1,530,000 (1,694,509) RDA Loan Repayment 687,415 701,163 701,163 13,748 Total Operating Revenues 3,911,924 2,231,163 2,231,163 (1,680,761) Housing Fund Expenditures 2023/24 Current 2024/25 Proposed 2024/25 Adopted Variance Current vs. Adopted - Housing Author 243 - RDA Low -Mod Housing - SA 2011 Low/Mod Bond 2,326,340 300,000 1,715,440 250,000 250,000 250,000 (50,000) .,000 (3,574,192) Total Expenditures 6,450,532 2,215,440 2,215,440 (4,235,092) Budget Surplus/(Deficit) (2,538,608) 15,723 15,723 CITY OF LA QUINTA ESTIMATED ENDING FUND BALANCES FISCAL YEAR ENDING JUNE 30, 2024 FUND FUND NAME E STIMATED AVAILABLE FUND BALANCE July 1, 2024 ESTIMATED REVENUES ESTIMATED EXPENDITURES ESTIMATED ENDING FUND BALANCE June 30, 2025 241 HOUSING AUTHORITY FUND 11,500,000 243" RDA LOW -MOD HOUSING FUND..." 3,500,000.1 249 SA 2011 LOW/MOD BOND 500 t I 1,452, 000 761,163 18,000 1,715,440 250,000 250,000 11,236,560 4,011,163 268,000 GRAND TOTAL 15,500,000 2,231,163 2,215,440 15, 515, 723 General Fund and RDA Low -Mod Housing Fund estimates are for unappropriated reserves and included annual Successor Agency loan repayments as approved with the last and final recognized obligation payment schedule_ The repayment for FY 2024/25 is $701,163_ 1 CITY OF LA QUINTA HOUSING AUTHORITY REVENUE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 Actuals Current 2024/25 2024/25 Proposed Adopted 241 - HOUSING AUTHORITY 241-9101-41900 Allocated Interest 241-9101-41910 241-9101-41915 241-9101-42301 241-9101-42706 241-9101-43504 241-9101-45000 241-9103-43501 241-9103-43502 241-9104-42112 241-9104-42302 GASB 31 Interest Non -Allocated Interest Miscellaneous Revenue Loan Repayments 2nd Trust Deed Repayments Sale of Other Assets Miscellaneous Revenue/LQRP Rent Revenue/LQRP Rent Revenue/Tenant/Dune PaIms Miscellaneous Revenue/Dune Palrr Total: 243 - RDA LOW -MOD HOUSING FUND 243-0000-41900 Allocated Interest 243-0000-41910 GASB 31 Interest 243-0000-48500 Extraordinary Gain 248,848 (54,726) 0 1 190,528 50,253 0 0 372,345 786,712 0 150,000 0 500 0 0 150,000 120,000 200,000 350,000 800,000 1,000 200,000 0 1,000 0 0 100,000 0 0 350,000 800,000 1,000 200,000 0 1,000 0 0 100,000 0 0 350,000 800,000 1,000 1,593,961 1,771,500 1,452,000 1,452,000 69,979 (28,370) 95,298 30,000 0 0 60,000 0 0 60,000 0 0 Total: 136,908 30,000 249 - SA 2011 LOW/MOD BOND FUND (Refinance 249-0000-41900 Allocated Interest 249-0000-41910 GASB 31 Interest 249-0000-41915 Non -Allocated Interest 249-0000-42301 Miscellaneous Revenue 249-0000-49500 Transfers In Total: HOUSING AUTHORITY REVENUE 60,000 60,000 16,611 (5,220) 47,267 1,106 0 6,000 0 30,000 0 1,387,009 3,000 0 15,000 0 0 3,000 0 15,000 0 0 59,764 1,423,009 18,000 18,000 1,790,633 3,224,509 1,530,000 1,530,000 The Housing Authority budget invests in programs and projects that preserve and increase the supply of affordable housing in the City. 241 Housing_Authority Fund: Second Trust Deed Payments and Home Sale Proceeds vary from year-to-year. Additional repayment of silent second trust deeds are recognized upon receipt. 241-9101-45000, Sale of Other Assets revenues in FY 2023/2024 reflects the purchase and agreement between the City of La Quinta and the La Quinta Housing Authority for vacant parcels to be used for future low/moderate affordable housing. 243 RDA Low -Mod Housing Fund: The 2024/25 former Redevelopment Agency loan repayment of $701,163 will be recognized in reserves within this Fund. 249 Successor Agency (SA) 2011 Low/Mod Bond Fund was used for the acquisition of the vacant property located west of the Home Depot Center on Highway 111, on the northeast corner of Highway 111 and Dune Palms Road proposed to be developed as an affordable housing development with a connecting thoroughfare to CV Link in FY 2023/24. Remaining bond funds continue to earn interest and are available for future housing projects. 2 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 241 - HOUSING AUTHORITY 9101 - Housing Authority - Admin 50 - Salaries and Benefits 241-9101-50101 Permanent Full Time 282,118 312,700 322,000 322,000 241-9101-50110 Commissions & Boards 700 1,800 1,800 1,800 241-9101-50150 Other Compensation 96 200 200 200 241-9101-50200 PERS-City Portion 22,352 29,600 31,200 31,200 241-9101-50215 Other Fringe Benefits 6,730 3,640 3,640 3,640 241-9101-50221 Medical Insurance 49,290 67,000 70,000 70,000 241-9101-50222 Vision Insurance 402 0 0 0 241-9101-50223 Dental Insurance 2,612 0 0 0 241-9101-50224 Life Insurance 182 0 0 0 241-9101-50225 Long Term Disability 1,634 2,000 2,000 2,000 241-9101-50230 Workers Comp Insurance 5,900 13,400 13,400 13,400 241-9101-50240 Social Security -Medicare 4,130 4,600 4,800 4,800 241-9101-50241 Social Security -FICA 87 0 0 0 50 - Salaries and Benefits Totals: 376,234 434,940 449,040 449,040 60 - Contract Services 241-9101-60103 Professional Services 68,352 75,000 75,000 75,000 241-9101-60106 Auditors 3,780 5,000 5,000 5,000 241-9101-60153 Attorney 15,568 20,000 25,000 25,000 241-9101-60157 Rental Expenes 0 200,000 0 0 60 - Contract Services Totals: 87,700 300,000 105,000 105,000 62 - Maintenance & Operations 241-9101-60320 Travel & Training 293 241-9101-60420 Operating Supplies 119 1,000 2,000 1,000 1,000 2,000 2,000 62 - Maintenance & Operations Totals: 412 3,000 3,000 3,000 69 - Internal Service Charges 241-9101-91843 Property & Crime Insurance 8,100 9,300 9,300 9,300 241-9101-91844 Earthquake Insurance 16,100 18,200 18,200 18,200 241-9101-98110 Information Tech Charges 64,400 80,900 80,900 80,900 69 - Internal Service Charges Totals: 88,600 108,400 108,400 108,400 9101 - Housing Authority - Admin Totals: 552,947 846,340 665,440 665,440 9103 - Housing Authority - LQRP 62 - Maintenance & Operations 241-9103-60157 Rental Expenses 62 - Maintenance & Operations Totals: 9103 - Housing Authority - LQRP Totals: 9104 - Dune Palms Mobile Estates 60 - Contract Services 241-9104-60103 Professional Services 241-9104-60157 Rental Expense 60 - Contract Services Totals: 760,748 350,000 350,000 350,000 760,748 350,000 350,000 350,000 760,748 350,000 350,000 350,000 118,328 100,000 383,008 430,000 100,000 100,000 400,000 400,000 501,337 530,000 500,000 500,000 68 - Capital Expenses 241-9104-72110 Building/Site Improvements 90,409 600,000 200,000 200,000 68 - Capital Expenses Totals: 90,409 600,000 200,000 200,000 9104 - Dune Palms Mobile Estates Totals: 591,746 1,130,000 700,000 700,000 241 - HOUSING AUTHORITY Totals: 1,905,441 2,326,340 1,715,440 1,715,440 241 Housing Authority Fund: These funds are used to account for the housing activities of the Housing Authority which are to promote and provide quality affordable housing. 3 241-9104-60103 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE NOTES FY 2024/25 ADOPTED BUDGET Fund: 241 - HOUSING AUTHORITY Permanent Full Time 322,000.00 20% - City Manager (80% City Manager) 10% - Finance Director (90% Finance) 10% - City Clerk (90% City Clerk) 40% - Director- Business Unit & Housing Development (60% City Manager) 60% - Senior Management Analyst (40% Information Technology Fund) 60% - Management Specialist (40% City Manager) 80% - Administrative Technician (20% City Manager) Housing Authority Member Stipends (5) 241-9101-60103 Professional Services 75,000.00 Housing compliance services 241-9101-60320 Travel & Training 1,000.00 For housing related training and staff development 241-9103-60157 Rental Expenses 350,000.00 Expenses associated with 28 homes owned by the Authority which are located in the La Quinta Cove Professional Services 100,000.00 For residential property management services at Dune Palms Mobile Estates 241-9104-60157 Rental Expense 400,000.00 Expenses associated with 102 units owned by the Authority which are located in North La Quinta 4 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 243 - RDA LOW -MOD HOUSING FUND 0000 - Undesignated 64 - Other Expenses 243-0000-60532 Homelessness Assistance 64 - Other Expenses Totals: 0000 - Undesignated Totals: 243 - RDA LOW -MOD HOUSING FUND Totals: 255,000 300,000 250,000 250,000 255,000 300,000 250,000 250,000 255,000 300,000 250,000 250,000 255,000 300,000 250,000 250,000 243 RDA Low -Mod Housing Fund: The 2024/25 former Redevelopment Agency loan repayment of $701,163 will be recognized in reserves within this Fund. These funds are used to account for the housing activities of the Housing Authority which are to promote and provide quality affordable housing. 5 CITY OF LA QUINTA HOUSING AUTHORITY EXPENSE DETAIL FY 2024/25 ADOPTED BUDGET 2022/23 2023/24 2024/25 2024/25 Actuals Current Proposed Adopted 249 - SA 2011 LOW/MOD BOND FUND (Refinanced in 0000 - Undesignated 68 - Capital Expenses 249-0000-74010 Land Acquisition 50,000 3,574,192 0 0 249-0000-80050 Affordable Housing Project Developme 15,245 250,000 250,000 250,000 68 - Capital Expenses Totals: 65,245 3,824,192 250,000 250,000 0000 - Undesignated Totals: 65,245 3,824,192 250,000 250,000 249- SA LOW/MOD BOND FUND (Refinanced in 2016) Totals: 65,245 3,824,192 250,000 250,000 249 Successor Agency Bond Fund: These funds are restricted per individual bond covenants and were used for the acquisition of the vacant property located west of the Home Depot Center on Highway 111, on the northeast corner of Highway 111 and Dune Palms Road. This property is proposed to be developed as an affordable housing development with a connecting thoroughfare to CV Link. Remaining funds are available for future housing projects. For FY 2024/25, budget will be used for investment in design and development of projects. 6