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12-05 Cash and cash equivalents available for disbursement to taxing entities RESOLUTION NO. 12-05 RESOLUTION OF THE CUPERTINO SUCCESSOR AGENCY OVERSIGHT BOARD CONCURRING WITH THE USE OF AN AUDIT PROVIDED BY THE COUNTY AUDITOR-CONTROLLER TO COMPLY WITH APPLICABLE LAW AND APPROVING THE DETERMINATION OF THE AMOUNT OF CASH AND CASH EQUIVALENTS AVAILABLE FOR DISBURSEMENT TO TAXING ENTITIES WHEREAS, On January 10, 2012, the Cupertino City Council elected to become the successor agency ("Successor Agency")to the City of Cupertino Redevelopment Agency pursuant to Health and Safety Code section (ABX1 26 (2011)); and WHEREAS, the Cupertino Successor Agency Oversight Board ("Oversight Board") was formed to oversee the Successor Agency pursuant to Health& Safety Code section 34179; and WHEREAS, the purpose of a successor agency is to make payments due for enforceable obligations, dispose of assets and otherwise wind down the affairs of the former redevelopment agency(Health & Saf. Code § 34177); and WHEREAS, the Successor Agency is required to cause to be conducted a"due diligence review"to determine the unobligated balances available for transfer to taxing entities pursuant to Health& Safety Code section 34179.5; and WHEREAS,the Successor Agency may, with the concurrence of the Oversight Board, use an audit provided by the County Auditor-Controller that provides the information required pursuant to Health & Safety Code section 34179.5 in place of the due diligence review; and WHEREAS, the Successor Agency is required to submit to the Oversight Board, for review the results of the audit referenced above for the Low and Moderate Income Housing Fund and all of the other fund and account balances and, specifically,the amount of cash and cash equivalents determined to be available for allocation to taxing entities; and WHEREAS, upon receipt of the audit or review results, the Oversight Board is required to convene a public comment session at least five business days before the oversight board approves the amount of cash and cash equivalents that are available for disbursement to taxing entities as determined according to the method provided in Health& Safety Code section 34179.5; and WHEREAS, on August 30, 2012, the Oversight Board convened such a public comment session; NOW, THEREFORE, BE IT RESOLVED, that the Oversight Board (1) concurs with the use of the audit as presented to the Oversight Board by the County Auditor-Controller to comply with the requirements of Health& Safety Code section 34179.5; and (2) assures that it has reviewed the determination of the amount of cash and cash equivalents available for disbursement to taxing entities as determined according to the method provided in Health & Safety Code section 34179.5 and as presented by the County Auditor- Controller; and (3) approves the determination of the amount of cash and cash equivalents available for disbursement to taxing entities as determined according to the method provided in Health& Safety Code section 34179.5 and as presented by the County Auditor-Controller; and (4) directs the Successor Agency,pursuant to the requirements of Health& Safety Code section 34179.6(c), to transmit to the County Auditor-Controller and the California Department of Finance the determination of the amount of cash and cash equivalents available for disbursement to taxing entities as determined according to the method provided in Health& Safety Code Section 34179.5 and as presented by the County Auditor-Controller. PASSED AND ADOPTED by the Oversight Board of the City of Cupertino Successor to the Redevelopment Agency, on September 6, 2012, by the following vote: AYES: Lui, Woo, Haggerty, Quinonez, Hausman, Rock NOES: None ABSENT: Atwood 40 ABSTAIN: None p' ` i IRENE LUI, Chair ATTEST: c � "-( Grace Schmidt, Secretary Resolution No. 12-05 Page 2 of 2