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HomeMy WebLinkAboutRes OB-029 (2)OVERSIGHT BOARD TO THE SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY REQUEST: SUBMITTED BY: DATE: CONTENTS: Recommendation STAFF REPORT RECEIVE AND FILE DEPARTMENT OF FINANCE DETERMINATION LETTER RELATIVE TO THE DUE DILIGENCE REVIEW FOR THE LOW AND MODERATE INCOME HOUSING FUND IN ACCORDANCE WITH HEALTH AND SAFETY CODE SECTION 34179.5 Veronica Tapia, Accountant II ON 1 J rvt-rFt; SIGHT ARD January 7, 2013 VERIFIED BY sSs Resolution No. OB- 029 Otiginal on file with City Clerk's Office' -� 11/9/12 Letter from Department of Finance Request for Meet and Confer 12/15/12 Letter from Department of Finance 12/20/12 Dispute Letter of Remittance That the Oversight Board approve Resolution No. OB-029receiving and filing the Department of Finance Letter of Determination relative to the Due Diligence Review ("DDR") for the Low and Moderate Income Housing Fund ("LMIHF") pursuant to Health and Safety Code Section 34179.5. Executive Summary The Oversight Board held a meeting on October 8, 2012 to approve the Due Diligence Review ("DDR") for the Low and Moderate Income Housing Fund ("LMIHF") as required by AB 1484. At that same meeting the Oversight Board ordered the transmittal of the DDR to the Department of Finance ("DOF") and the County Auditor -Controller ("CAC") by October 15, 2012. The DDR for the LMIHF determined there to be no cash or cash equivalents available for disbursement to the taxing entities. The DOF objected to the findings of the DDR and demanded the amount of cash on hand be remitted to the CAC immediately. Following a Meet and Confer Session, on December 15, 2012 the DOF issued a letter maintaining their original position, declared the determination to be final, and demanded that the amount of cash on hand be remitted within five days or be subject to the penalties described therein. Discussion Staff Report Receive and file DOF Final Determination relative to LMIHF DDR January 7, 2013 Pursuant to Health and Safety Code Section 34179.5, each successor agency must employ a licensed accountant, approved by the county auditor -controller and with experience and expertise in local government accounting, to conduct a due diligence review to determine the unobligated balances available for transfer to taxing entities. White Nelson Diehl Evans LLP, Certified Public Accountants and Consultants were retained by the Successor Agency to conduct the DDR. Pursuant to Health and Safety Code Section 34179.6 the Oversight Board held the required public comment sessions and approved the DDR for the LMIHF, as well as its transmittal to the appropriate agencies on October 8, 2012. The DDR determined there to be no funds available for transfer to the taxing entities. On November 9, 2012 the DOF issued a letter of determination based on the DDR submitted for the LMIHF stating their opposition to the retention of cash on hand and requested the amount available of $12,874,855 as determined by the DDR, be remitted to the CAC immediately. Staff disagreed with the determination and immediately requested a Meet and Confer Session with the DOF to discuss the items that were noted as the reason for their objection. On December 6, 2012 staff, along with Agency Counsel, attended a Meet and Confer Session with the DOF via teleconference. The items that were noted in DOF's determination letter were discussed in more detail. DOF agreed that the items were determined to be "enforceable obligations" and communicated that their determination would be forth coming. On December 15, 2012, the DOF issued their final determination on the DDR for the LMIHF stating that they maintained their position relative to the disputed items, and that the cash on hand should be immediately remitted to the CAC for distribution to the taxing entities or certain consequences would be imposed including "criminal penalties". As a result, the amount was remitted to the CAC on December 19, 2012 along with a letter disputing the transfer of funds. The remittance of $12,874,855 to the Riverside County Auditor -Controller will negatively impact the Agency's ability to timely comply with its enforceable obligations since there is no other funding source identified for these enforceable obligations at this time. b ► ted by: , Accounta II ul Gibson, Director of Finance Wohlmuth, Executive Director Moore, Director of Housing \rda\Veronica Tapia\Word Files\Oversight Board \Staff Reports\OB SR for RECEIVING DOF Determination re LMIHF DDR 1-7-13.docx2 RESOLUTION NO. OB - 029 A RESOLUTION OF THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY ACKNOWLEDGING THE RECEIPT OF THE REVIEW OF THE LOW AND MODERATE INCOME HOUSING FUND CONDUCTED PURSUANT TO HEALTH AND SAFETY CODE SECTION 34179.5 RECITALS: A. Pursuant to Health and Safety Code Section 34179(3), all actions taken by the oversight board for the Successor Agency to the Palm Desert Redevelopment Agency (the "Oversight Board") shall be adopted by resolution. B. There has been presented to this Oversight Board the Final Determination as provided by the Department of Finance relative to the Due Diligence Review for the Low Mod Income Housing Fund pursuant to Health and Safety Code Section 34179.5. NOW, THEREFORE, THE OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY, HEREBY FINDS, DETERMINES, RESOLVES, AND ORDERS AS FOLLOWS: Section 1. The above recitals are true and correct and are a substantive part of this Resolution. Section 2. The Oversight Board hereby receives and files the Final Determination as provided by the Department of Finance relative to the Due Diligence Review for the Low Mod Income Housing Fund pursuant to Health and Safety Code Section 34179.5. Section 3. The officers of the Oversight Board and staff of the Successor Agency are hereby authorized and directed, jointly and severally, to do any and all things which they may deem necessary or advisable to effectuate this Resolution. PASSED, APPROVED AND ADOPTED this 7th day of January, 2013. AYES: NOES: ABSENT: ABSTAIN: ROBERT A. SPIEGEL, CHAIR ATTEST: RACHELLE D. KLASSEN, SECRETARY OVERSIGHT BOARD FOR THE SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY 81000-0172\1482371v1.doc A Q' w 0 .ti z nn DEPARTMENT OF FINANCE November 9, 2012 Ms. Veronica Tapia, Accountant 11 City of Palm Desert 73-510 Fred Waring Drive Palm Desert, CA 92260 EDMUND G. BROWN JR. • GOVERNOR 915 L STREETS SACRAMENTO CAS 95814.370d • WWW.00R.CA.GOV Dear Ms. Tapia: Subject: Low and Moderate income Housing Fund Due Diligence Review Pursuant to Health and Safety Code (HSC) section 34179.6 (c), the City of Palm Desert Successor Agency (Agency) submitted an oversight board approved Low and Moderate Income Housing Fund Due Diligence Review (DDR) to the California Department of Finance (Finance) on October 9, 2012. The purpose of the review was to determine the amount of cash and cash equivalents available for distribution to the affected taxing entities. Pursuant to HSC section 34179.6 (d), Finance has completed its review of your DDR, which may have included obtaining clarification for various items. HSC section 34179.6 (d) authorizes Finance to adjust the DDR's stated balance of Low and Moderate Income Housing Fund (LMIHF) available for distribution to the taxing entities. Based on our review of your DDR, the following adjustments were made: Balances legally restricted for funding obligations in the amount of $12.9 million. Our review indicates both obligations were funded with RPTTF on prior Recognized Obligation Payment Schedule review; therefore, the amount has been adjusted by $12.9million. If you disagree with Finance's adjusted amount of LMIHF balances available for distribution to the taxing entities, you may request a Meet and Confer within five business days of the date of this letter. The Meet and Confer process and guidelines are available at Finance's website below: htto://www.dof.ca.00v/redevelopmentlmeet and confer/ The Agency's LMIHF balance available for distribution to the affected taxing entities is $12.9 million (see table below). Pursuant to HSC 34179.6 (h) (1) (B), any remittance related to unallowable transfers to a private party may also be subject to a 10 percent penalty if not remitted within 60 days. Ms. Veronica Tapia November 9, 2012 Page 2 LMIHF Balances Available For Distribution To Taxing Entities Available Balance per DDR: $0 Finance Adjustments Add: Requested retained balance not supported in Procedure 8 12,874,855 Total LMIHF available to be distributed: $ 12,874,855 Absent a Meet and Confer request, HSC section 34179.6 (f) requires successor agencies to transmit to the county auditor -controller the amount of funds identified in the above table within five working days, plus any interest those sums accumulated while in the possession of the recipient. If funds identified for transmission are in the possession of the successor agency, and if the successor agency is operated by the city or county that created the former redevelopment agency, then failure to transmit the identified funds may result in offsets to the city's or the county's sales and use tax allocation, as well as its property tax allocation. If funds identified for transmission are in the possession of another taxing entity, that taxing entity's failure to remit those funds may result in offsets to its sales and use tax allocation or to its property tax allocation. Failure to transmit the identified funds will also prevent the Agency from being able to receive a finding of completion from Finance. Without a finding of completion, the Agency will be unable to take advantage of the provisions detailed in HSC section 34191.4. Specifically, these provisions allow certain loan agreements between the former redevelopment agency (RDA) and the city, county, or city and county that created the RDA to be considered enforceable obligations. These provisions also allow certain bond proceeds to be used for the purposes in which they were sold and allows for the transfer of real property and interests into the Community Redevelopment Property Trust Fund once Finance approves the Agency's long- range property management plan. In addition to the consequences above, willful failure to return assets that were deemed an unallowable transfer or failure to remit the funds identified above could expose certain individuals to criminal penalties under existing law. Pursuant to HSC section 34167.5 and 34178.8, the California State Controller's Office (Controller) has the authority to claw back assets that were inappropriately transferred to the city, county, or any other public agency. Determinations outlined in this letter and Finance's Housing Assets Transfer letter dated August 31, 2012 do not in any way eliminate the Controller's authority. Ms. Veronica Tapia November 9, 2012 Page 3 Please direct inquiries to Beliz Chappuie, Supervisor or Mindy Patterson, Lead Analyst at (916) 445-1546. Sincerely, PLf STEVE SZALAY Local Government Consultant cc: Ms. Janet Moore, Director of Housing, City of Palm Desert Ms. Pam Elias, Chief Accounting Property Tax Division, County of Riverside Auditor -Controller MEET AND CONFER REQUEST FORM Instructions: Please fill out this form in its entirety to initiate a Meet and Confer session. Additional supporting documents may be included with the submittal of this form —as justification for the disputed item(s). Upon completion, email a PDF version of this document (including any attachments) to: Redevelopment_Administration@dof.ca.gov The subject line should state "[Agency Name] Request to Meet and Confer". Upon receipt and determination that the request is valid and complete, the Department of Finance (Finance) will contact the requesting agency within ten business days to schedule a date and time for the Meet and Confer session. To be valid, all Meet and Confer requests must be specifically related to a determination made by Finance and submitted within the required statutory time frame. The requirements are as follows: • Housing Asset Transfer Meet and Confer requests must be made within five business days of the date of Finance's determination letter per HSC Section 34176 (a) (2). • Due Diligence Review Meet and Confer requests must be made within five business days of the date of Finance's determination letter, and no later than November 16, 2012 for the Low and Moderate Income Housing Fund due diligence review per HSC Section 34179.6 (e). • Recognized Obligation Payment Schedule (ROPS) Meet and Confer requests must be made within five business days of the date of Finance's determination letter per HSC Section 34177 (m). Agencies should become familiar with the Meet and Confer Guidelines located on Finance's website. Failure to follow these guidelines could result in termination of the Meet and Confer session. Questions related to the Meet and Confer process should be directed to Finance's Dispute Resolution Coordinator at (916) 445-1546 or by email to Redevelopment_Administration@dof.ca.gov. AGENCY (SELECT ONE): ® Successor Agency ❑ Housing Entity AGENCY NAME: SUCCESSOR AGENCY TO THE PALM DESERT REDEVELOPMENT AGENCY TYPE OF MEET AND CONFER REQUESTED (SELECT ONE): ❑ Housing Assets Transfers ® Due Diligence Reviews ❑ ROPS Period DATE OF FINANCE'S DETERMINATION LETTER: November 9, 2012 REQUESTED FORMAT OF MEET AND CONFER SESSION (SELECT ONE): ❑ Meeting at Finance ® Conference Call Page 1 of 3 DETAIL OF REQUEST A. Summary of Disputed Issue(s) (Must be specific.) DOF's letter states that "...Our review indicates both obligations were funded with RPTTF on prior Recognized Obligation Payment Schedule review; therefore, the amount has been adjusted by $12.9 million." Section 8B of the DDR for Palm Desert identifies two enforceable obligations that the $12.9 million current balance was reserved for: 1) The Stipulation (Case No. Indio 51124) did appear on previous ROPS. However, it is an ongoing obligation and only the amounts payable in the applicable six-month period were included in the previous ROPS. Only the amounts listed on prior ROPS have been paid from the RPTTF; and 2) The Settlement and Release Agreement dated February 27, 2009 between the City of Palm Desert, the Palm Desert Redevelopment Agency, and IS Palm Desert was also reported on a previous ROPS. However, there are two components to the obligation, a monthly payment as well as a one-time $5,000,000 financing obligation that must be paid upon the park owner completing the subdivision. The monthly obligations are listed on previous and current ROPS, and the $5,000,000 is listed under "Total Outstanding Debt or Obligation" column on each ROPS. However, no prior RPTTF has been allocated for the financing component. B. Background/History (Provide relevant background/history, if applicable.) Item No. 1 above: On May 15, 1991, the Riverside County Superior Court entered a final judgment incorporating a Stipulation for Entry of Judgment, among the Palm Desert Redevelopment Agency, the Western Center on Law and Poverty, Inc. and California Rural Legal Assistance in connection with City of Palm Desert v. All Persons Interested (Case No. Indio 51143). On June 18, 1997 and on September 20, 2002, the Riverside County Superior Court entered amendments to the Judgment, incorporating certain amendments to the Stipulation. The Stipulation, as amended, requires the Palm Desert Redevelopment Agency to use at least 20% of its tax increment, if necessary, to develop, rehabilitate or otherwise financially assist a certain number of affordable housing units and to meet certain affordable housing needs of the City. Item No. 2 above: On February 27, 2009 a Settlement and Release Agreement was entered into among the City of Palm Desert, the Palm Desert Redevelopment Agency and IS Palm Desert which obligates the Agency to provide assistance to very low and low income households with financing for the acquisition of their respective lots within a mobilehome development that is being subdivided by the owner. While the subdivision process is ongoing, the requirement for the financing exists now and will be required within a limited time frame when the process is complete. C. Justification (Provide additional attachments to this form, as necessary.) 1) Stipulation (Case No. Indio 51124). This enforceable obligation does appear on prior ROPS. However, this is an ongoing obligation that will appear on future ROPS based on the corresponding six-month projections. The enforceable obligation is not adequately funded, and based on our cash flow projections, the potential payment obligation exceeds twice the amount of anticipated and available revenues. Prior RPTTF allocations have been used to fund the obligations noted on each ROPS and have not funded shortfalls expected during future ROPS periods. 2) Settlement and Release Agreement. This existing enforceable obligation does appear on prior ROPS. However, the "Total Outstanding Debt or Obligation" column includes 2 components, a.) the monthly payments required by the Agreement and b.) the $5,000,000 financing obligation. Previous ROPS only show the monthly required payments. The financing component (Section 4, Page 6 of the Settlement and Release Agreement) is to be paid by the Agency to assist very low and low income households with financing for the acquisition of their respective lots within a mobilehome development that is being subdivided by the owner. The subdivision process is still in its organizational stages. However, once the process is complete the financing component ($5,000,000) will be required to be paid within a specified time - frame. The amount is being reserved from cash on hand as there is no funding for the existing obligation given the limited time -frame for the assistance once the subdivision process is complete. Page 2 of 3 Agency Contact Information Name: VERONICA TAPIA Name: JANET MOORE Title: ACCT Title: DIRECTOR OF HOUSING Phone: 760.346.0611 Phone: 760.346.0611 Email: vtapia@cityofpalmdesert.org Email: jmoore@cityofpalmdesert.org Date: 11/15/12 Date: 11/15/12 Deoartrnent of Finance ioeal Govremmont Unit=Use Only REQUEST TO MEET AND CONFER DATE: ❑ APPROVED Q DENIED REQUEST APPROVED/DENIED BY: DATE: MEET AND CONFER DATE/TIME/LOCATION: MEET AND CONFER SESSION CONFIRMED: Q YES DATE CONFIRMED: DENIAL NOTICE PROVIDED: f YES DATE AGENCY NOTIFIED: Form DF-MC (Revised 9/10/12) Page 3 of 3 d nni Z 0 111 Pr DEPARTMENT OF e4,,.,,Rs% F I N A N C E December 15, 2012 Ms. Veronica Tapia, Accountant II City of Palm Desert 73-510 Fred Waring Drive Palm Desert, CA 92260 Dear Ms. Tapia: EDMUND G. BROWN JR. - GOVERNOR 915 L STREET ■ 9ACRAMENTO CA ■ 95814-3706 WWW.DOF.CA.00V Subject: Low and Moderate Income Housing Fund Due Diligence Review This letter supersedes Finance's original Low and Moderate Income Housing Fund (LMIHF) Due Diligence Review (DDR) determination letter dated November 9, 2012. Pursuant to Health and Safety Code (HSC) section 34179.6 (c), the City of Palm Desert Successor Agency (Agency) submitted an oversight board approved LMIHF DDR to the California Department of Finance (Finance) on October 9, 2012. Finance issued a LMIHF DDR determination letter on November 9, 2012. Subsequently, the Agency requested a Meet and Confer session on one or more items adjusted by Finance. The Meet and Confer Session was held on December.6, 2012. Based on a review of additional or clarifying information provided to Finance during the Meet and Confer process, Finance continues to believe the adjustments made to the DDR's stated balance of LMIHF available for distribution to the taxing entities is appropriate. HSC section 34179.6 (d) authorizes Finance to make these adjustments. We maintain the adjustments continue to be necessary for the following reasons: Balances retained for funding enforceable obligations in the amount of $12,874,855. Agency contends the retention of $12,874,855 for two enforceable obligations related to the Indian Springs Stipulation and the Settlement and Release Agreement is necessary. However, the Agency has been requesting and receiving Redevelopment Property Tax Trust Fund (RPTTF) for these projects on the Recognized Obligation Payment Schedules for monthly obligations and reserves for housing rehabilitation, repair and renovation assistance. Furthermore, $5 million was transferred to the housing successor agency to provide loan assistance to low-income residents pursuant to this agreement. Per HSC section 34176 (a) (1), if a city or county elects to retain the authority to perform housing functions previously performed by a redevelopment agency, all rights, powers, duties, obligations, and housing assets shall be transferred to that city or county. Therefore, Agency's request to retain $12,874,855 is not allowed. The Agency's LMIHF balance available for distribution to the affected taxing entities continues to be $12,874,855. This is Finance's final determination of the LMIHF balances available for distribution to the taxing entities. HSC section 34179.6 (f) requires successor agencies to transmit to the county Ms. Veronica Tapia December 15, 2012 Page 2 auditor -controller the amount of funds identified in the above table within five working days, plus any interest those sums accumulated while in the possession of the recipient. If funds identified for transmission are in the possession of the successor agency, and if the successor agency is operated by the city or county that created the former redevelopment agency, then failure to transmit the identified funds may result in offsets to the city's or the county's sales and use tax allocation, as well as its property tax allocation. If funds identified for transmission are in the possession of another taxing entity, the successor agency is required to take diligent efforts to recover such funds. A failure to recover and remit those funds may result in offsets to the other taxing entity's sales and use tax allocation or to its property tax allocation. If funds identified for transmission are in the possession of a private entity, HSC 34179.6 (h) (1) (B) states that any remittance related to unallowable transfers to a private party may also be subject to a 10 percent penalty if not remitted within 60 days. Failure to transmit the identified funds will also prevent the Agency from being able to receive a finding of completion from Finance. Without a finding of completion, the Agency will be unable to take advantage of the provisions detailed in HSC section 34191.4. Specifically, these provisions allow certain loan agreements between the former redevelopment agency (RDA) and the city, county, or city and county that created the RDA to be considered enforceable obligations. These provisions also allow certain bond proceeds to be used for the purposes in which they were sold and allows for the transfer of real property and interests into the Community Redevelopment Property Trust Fund once Finance approves the Agency's long- range property management plan. In addition to the consequences above, willful failure to return assets that were deemed an unallowable transfer or failure to remit the funds identified above could expose certain individuals to criminal penalties under existing law. Pursuant to HSC section 34167.5 and 34178.8, the California State Controller's Office (Controller) has the authority to claw back assets that were inappropriately transferred to the city, county, or any other public agency. Determinations outlined in this letter and Finance's Housing Assets Transfer letter dated August 31, 2012 do not in any way eliminate the Controller's authority. Please direct inquiries to Beliz Chappuie, Supervisor or Mindy Patterson, Lead Analyst at (916) 445-1546. Sincerely, 77 STEVE SZALAY Local Government Consultant cc: Ms. Janet Moore, Director of Housing, City of Palm Desert Ms. Pam Elias, Chief Accounting Property Tax Division, County of Riverside Auditor -Controller California State Controller's Office THE SUCCESSOR AGENCY TO THE December 20, 2012 Mr. Steve Szalay Local Government Consultant Department of Finance State of California 915 L Street Sacramento, California 95814 rD[ O[SERT REO[V[LOPffi[NJ AGENCY 73-510 FRED WARING DRIVE PALM DESERT, CALIFORNIA 92260-2578 TEL:760 346-0611 FAX: 760 34i-6372 nfo@palm-dcscrt.org VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED 7010 0290 0003 3915 8738 & VIA EMAIL redevelopment_administration@dof.ca.gov Re: Notice of Remittance of LMIHF Balance and Dispute of such Remittance Dear Mr. Szalay: On November 9, 2012 the Department of Finance (DOF) issued a determination letter on Palm Desert's Low and Moderate Income Housing Fund (LMIHF) Due Diligence Review (DDR). The Successor Agency to the Palm Desert Redevelopment Agency (SARDA) disagreed with the DOF's determination and requested a Meet and Confer session which was held on December 6, 2012. Information was presented during the Meet and Confer to clarify the statements in the DOF's determination letter regarding the balances that SARDA believed to be legally restricted for enforceable obligations in the aggregate amount of $12,874,855. There were two main issues related to the DOF's determination letter: 1) the Stipulated Judgment (Case No. Indio 51124) ("Item No. 1"), and 2) the 2009 Settlement and Release Agreement entered into by the City of Palm Desert, the Palm Desert Redevelopment Agency and IS Palm Desert ("Item No. 2"). Both Item Nos. 1 and 2 are enforceable obligations of the former redevelopment agency and were on previous ROPS. In the Meet and Confer request under item C. Justification, City staff explained with respect to Item No. 1: (i) it is an ongoing enforceable obligation that will appear on future ROPS, (ii) this obligation is not adequately funded, and (iii) allocations from prior ROPS have been used only to meet the requirements of the six-month period covered by the ROPS, and not to fund shortfalls expected during future ROPS periods. City staff explained with respect to Item No. 2: (i) this obligation includes a monthly payment obligation component and a $5,000,000 financing obligation, (ii) previous ROPS only show the monthly required payments, and (iii) the $5,000,000 component will be required to be paid within a specified time frame once the subdivision process for the mobile home development is completed, and existing funds need to be reserved so that this obligation can be timely paid when due. By letter dated December 15, 2012, the City of Palm Desert was notified that the DOF reviewed the additional clarifying information submitted with the request to Meet and Confer and presented at the Meet and Confer session, and the DOF confirmed its belief that the DOF's previous adjustments were appropriate. In the letter, which indicates it is a 'final determination' by the DOF, it states that "...the Agency has been requesting and receiving RPTTF for these projects on the Recognized Obligation Payment Schedule..." and further states that the "...$5 million was transferred to the housing successor agency to provide loan assistance to low-income residents pursuant to this agreement..." ,,,N1ED aN uaalo run Mr. Steve Szalay, Local Government Consultant December 20, 2012 Page 2 As set forth above and in the Meet and Confer Justification, the fact that SARDA received RPTTF through prior ROPS does not negate the need to retain the $12,874,855 on hand so that SARDA can address expected shortfall and timing issues with respect to Item Nos. 1 and 2. In addition, SARDA disagrees that $5,000,000 was transferred to the housing successor. SARDA notes that it included $5,000,000 on the Housing Assets List. However, this amount was not actually transferred to the housing successor pursuant to the Housing Assets List. Instead, the inclusion of this amount on the Housing Assets List represented SARDA's expectation that the $5,000,000 would be retained in order to allow the timely payment of the obligation specified in Item No. 2. The $5,000,000 obligation has not previously been paid nor have moneys been transferred to the housing successor to make this payment. In summary, the remittance of $12,874,855 to the Riverside County Auditor -Controller will negatively impact SARDA's ability to timely comply with its enforceable obligations since there is no other funding source identified for either of these obligations at this time. The City has remitted the amount of $12,874,855, as directed by the DOF, to the Riverside County Auditor - Controller's on December 19, 2012 by wire transfer to Account No. 2740018593 ABA 122000496. The County has confirmed receipt of the wire. Such remittance has been made under protest and without waiver of any legal rights or remedies that SARDA has or may have to challenge the DOF's legal right to direct such payment or the amount of the payment. Further, the remitted sum does not include an interest component as SARDA finds no statutory requirement for the payment of interest. If the DOF continues to demand the payment of interest, please provide statutory authority and the method for calculating the amount of such interest. If you have any questions or need additional documentation, please contact Janet Moore at extension 327. John Wohlmuth City Manager/Executive Director Enclosures: as noted JW:jmm cc: Beliz Chappuie, Supervisor Mindy Patterson, Lead Analyst Paul Angulo, County Auditor -Controller Pam Elias, Chief Accountant, Riverside County Property Tax Division Jay Orr, County Administrative Officer John Chiang, State Controller's Office Paul S. Gibson, Director of Finance Janet M. Moore, Director of Housing Veronica Tapia, Accountant II Oversight Board of the SARDA SUCCESSOR AGENCY TO THE PHA DESERT REDEVELOPMENT AGENCY I2812-0001\I517510v2.doc Ci:\HOI1SINCii\PL\JMM-.1Wnhlmuth\LM1HF Disnute- Letter to DOF 12-20-12.dnc