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RES-OB-0020 Due Deligence Review For Fund & Account BalancesRESOLUTION NO.OB -0020 A RESOLUTION OF THE OVERSIGHT BOARD OF THE SUCCESSOR AGENCY TO THE ORANGE REDEVELOPMENT AGENCY APPROVING THE DUE DILIGENCE REVIEW FOR FUND AND ACCOUNT BALANCES OF THE FORMER ORANGE REDEVELOPMENT AGENCY CONDUCTED PURSUANT TO HEALTH AND SAFETY CODE SECTION 34179.5 AND TAKING CERTAIN OTHER ACTIONS IN CONNECTION. WHEREAS, pursuant to Health and Safety code Section 34175(b) and the California Supreme Court's decision in California Redevelopment Association, et al. v. Ana Matosantos, et al. (53 Cal.4 231(2011)), on February 1, 2012, all assets, properties, contracts, leases, books and records, buildings, and equipment of the former Orange Redevelopment Agency transferred to the control of the Successor Agency to the Orange Redevelopment Agency (the "Successor Agency ") by operation of law. WHEREAS, Health and Safety Code Section 34179.5 requires the Successor Agency to employ a licensed accountant, approved by the county auditor - controller, to conduct a due diligence review to determine the unobligated balances available for transfer to taxing entities. WHEREAS, Health and Safety Code Section 34179.6, on October 10, 2012, the Oversight Board of the Successor Agency (the "Oversight Board ") approved the results of the due diligence review conducted pursuant to Section 34179.5 for the Low and Moderate Income Housing Fund (the "LMIHF ") and specifically the amount of cash and cash equivalents determined to be available for allocation to taxing entities. WHEREAS, Health and Safety Code Section 34179.6 also requires the Successor Agency to submit to the Oversight Board for the Oversight Board's review and approval the results of the due diligence review conducted pursuant to Section 34179.5 for all of the other fund and account balances of the former Orange Redevelopment Agency, excluding the LMIHF, and specifically the amount of cash and cash equivalents determined to be available for allocation to taxing entities (the "Other Funds DDR "). WHEREAS, pursuant to Health and Safety Code Sections 34179.6 and 341800), the Successor Agency submitted to the Oversight Board, the county administrative officer, the county auditor - controller, the State Controller and the Department of Finance ( "DOF ") the Other Funds DDR and copies of the Recognized Obligation Payment Schedule ( "ROPS "). WHEREAS, pursuant to Health and Safety Code Sections 34179.6 and 341800), the Successor Agency submitted to the Oversight Board, the county administrative officer, the county auditor - controller, the State Controller's Office and the Department of Finance ( "DOF ") the Other Funds DDR and copies of the Recognized Obligation Payment Schedule ( "ROPS "). WHEREAS, pursuant to Health and Safety Code Section 34179.6(b), upon receipt of Other Funds DDR, and at least five business days before the Oversight Board considers the approval of the Other Funds DDR, the Oversight Board must hold a public comment session (the Public Comment Session ") at which time the public has an opportunity to hear and be heard on the results of the Other Funds DDR and at which time the Oversight Board considers the opinions, if any, offered by the County Auditor - Controller on the results of the Other Funds DDR. WHEREAS, on January 2, 2013, the Oversight Board held the Public Comment Session pursuant to Health and Safety Code Section 34179.6 (b). WHEREAS, Pursuant to Health and Safety Code Section 34179.6(c), the Oversight Board must review, approve and transmit to DOF and the county auditor - controller, the determination of the amount of cash and cash equivalents available for disbursement to taxing entities as determined according to the method provided in Section 34179.5. Section 34179.6 c) provides that the Oversight Board may adjust any amount provided in the Other Funds DDR to reflect additional information and analysis. WHEREAS, Section 34179.6(c) empowers the Oversight Board to authorize the Successor Agency to retain assets or funds identified in subparagraphs (B) to (E), inclusive, of paragraph (5) of subdivision(c) of Section 34179.5. If the Oversight Board makes this authorization, the Oversight Board must identify to DOF the amount of funds authorized for retention, the source of those funds, and the purposes for which those funds are being retained. The determination and authorization to retain funds and assets shall be subject to the review and approval of DOF pursuant to Health and Safety Code Section 34179.6(d). WHEREAS, among other things, the Other Funds DDR identifies assets or funds in subparagraphs (B) to (E), inclusive, of paragraph (5) of subdivision (c) of Section 34179.5 of AB 1484 to be retained, in the amounts, from the source(s), and for the purposes set forth therein, which are incorporated herein by this reference (collectively, the "Identified Assets and/or Funds "). NOW, THEREFORE, the Oversight Board of the Successor Agency to the Orange Redevelopment Agency does hereby resolve as follows: Section 1 . The above recitals are true and correct and are a substantive part of this Resolution. Section 2 . This Resolution is adopted pursuant to Health and Safety Code Section 34179.6 (c). Section 3. The Oversight Board hereby (1) approves the Other Funds DDR as presented and on file with the Secretary and (ii) authorizes the Successor Agency to retain the Identified Assets and/or Funds. 4 Section 4 . The staff of the Successor Agency is hereby directed to transmit to DOF and the county auditor - controller written notice and information regarding the actions taken by this Resolution and specifically the determination of the amount of cash and cash equivalents that are available for disbursement to taxing entities as determined according to the method provided in Health and Safety Code Section 34179.5. Such notice to DOF shall be provided by electronic means and in a manner of DOF's choosing. Section. 5. The staff and the Board of the Successor Agency are hereby authorized and directed, jointly and severally, to execute such documents and instruments and to do any and all other things which they may deem necessary or advisable to effectuate this Resolution and any such actions previously taken are hereby ratified. ADOPTED this 10 day of January, 2013, by the following vote: Carolyn V. Cavecche v Chairperson of the Oversight Board to the Successor Agency of the Orange Redevelopment Agency ATTEST: L — _ 2 jz' C j ll1' t( a " Mary E. urphy Clerk oftthe Oversight Board I hereby certify that the foregoing Resolution was duly and regularly adopted by the Oversight Board of the Successor Agency to the Orange Redevelopment Agency at a regular meeting thereof held on the 10 day of January, 2013, by the following vote: AYES: BOARDMEMBERS: Buttress, Christensen, Davert, Remland,Schulze, Yarbrough NOES: BOARDMEMBERS: None ABSENT: BOARDMEMBERS: Cavecche ABSTAIN: BOARDMEMBERS: None ll Mary E urphy Clerk of the Oversight Board 3