Page 1


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 111 112 113 114 115 100 121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

Description Balance Sheet Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash

Program Totals

Project Totals

Central Office Cost Center

Subtotal

$ $ $ $ $ $

1,448,249 1,076,279 2,524,528

$ $ $ $ $ $

302,363 5,678,361 17,634,512 847,484 24,462,720

$ $ $ $ $ $

-

$ $ $ $ $ $

1,750,612 5,678,361 17,634,512 1,076,279 847,484 26,987,248

Elimination

$

Total

-

$ $ $ $ $ $

1,750,612 5,678,361 17,634,512 1,076,279 847,484 26,987,248

Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

$ $ $ $ $ $ $ $ $ $ $

3,156,288 3,156,288 99,495

$ $ $ $ $ $ $ $ $ $ $

9,156,293 384,941 -

$ $ $ $ $ $ $ $ $ $ $

454,839 -

$ $ $ $ $ $ $ $ $ $ $

3,156,288 12,312,581 839,780 99,495

$ $ $ $ $ $ $ $ $ $ $

3,156,288 12,312,581 839,780 99,495

$ $ $ $ $ $ $ $ $

99,495 2,074,292 (1,045,000) 4,285,075

$ $ $ $ $ $ $ $ $

694,929 343,954 (3,391,393) 240,149 (163,311) 6,782,785 14,048,347

$ $ $ $ $ $ $ $ $

454,839

$ $ $ $ $ $ $ $ $

794,424 2,418,246 (1,045,000) (3,391,393) 240,149 (163,311) 6,782,785 18,788,261 $

$ $ $ $ $ $ $ $ $

794,424 2,418,246 (1,045,000) (3,391,393) 240,149 (163,311) 6,782,785 18,788,261

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

$ $ $ $ $ $ $ $ $

2,944 982 4,579,691 11,393,220

$ $ $ $ $ $ $ $ $

107,526 6,499,854 45,118,447

$ $ $ $ $ $ $ $ $

15,306 396,870 7,011,552 7,878,567

$ $ $ $ $ $ $ $ $

125,776 397,852 18,091,097 64,390,234

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

$ $ $ $ $ $ $ $ $

11,452,018 116,279,768 208,833 (67,272,012) 60,668,607

$ $ $ $ $ $ $ $ $

6,684,473 80,406,490 2,912,201 (19,640,631) 1,315,206 71,677,739

$ $ $ $ $ $ $ $ $

150,645 400,430 6,433,671 (6,606,500) 378,246

$ $ $ $ $ $ $ $ $

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment

$ $ $ $ $

$ $ $ $ $

67,987,383 -

$ $ $ $ $

171-010 171-020 171-030 171-040 171-050 171-060

-

90

-

$ $ $ $ $

-

$

$ $ $ $ $ $ -$18,091,097 $ $ (18,091,097) $

18,287,136 197,086,688 9,554,705 (93,519,143) 1,315,206 132,724,592 $

$ $ $ $ $ $ $ $ $

18,287,136 197,086,688 9,554,705 (93,519,143) 1,315,206 132,724,592

$ $ $ $ $

67,987,383 -

67,987,383 -

-

125,776 397,852 46,299,137


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 171

Description

Program Totals

Project Totals

Central Office Cost Center

Subtotal

Elimination

Total

Notes, Loans, & mortgages receivable – Non-current

$

-

$

67,987,383

$

-

$

67,987,383

$

67,987,383

172-010

Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit

$

-

$

-

$

-

$

-

$

-

172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180

Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

$ $ $ $

-

$ $ $ $

9,025,000

$ $ $ $

-

$ $ $ $

9,025,000

$ $ $ $

9,025,000

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

9,025,000 -

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

9,025,000 -

$ $ $ $ $ $ $

9,025,000 -

$ $ $ $ $ $

-

$ $ $ $ $ $

1,835,317 28,570,728 -

$ $ $ $ $ $

-

$ $ $ $ $ $

1,835,317 28,570,728 -

$ $ $ $ $ $

1,835,317 28,570,728 -

$ $

60,668,607

$ $

28,570,728 179,096,167

$ $

378,246

$ $

28,570,728 240,143,020

$

$ $

28,570,728 240,143,020

Total Assets

$

72,061,827

$

224,214,614

$

8,256,813

$

304,533,254

$

(18,091,097) $

286,442,157

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bond Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture Loan liability - current - Tax Credit

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2,677,979 166,326 71,610 53,162 53,162 1,076,279 530,421 341,800 17,664,147 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

385,771 6,458 40,818 26,320 116,661 261,109 25,386 27,426 1,606,405 88,069 426,950 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,330,019 192,597 113,710 6,245,093 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

4,393,769 365,381 226,138 26,320 53,162 169,823 1,337,388 25,386 27,426 2,136,826 6,674,962 18,091,097 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ -$18,091,097 $ $ $ $ $

4,393,769 365,381 226,138 26,320 53,162 169,823 1,337,388 25,386 27,426 2,136,826 6,674,962 -

190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010 342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030 348-040

91

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

348-050 348-060 348 310

Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-current liabilities

Program Totals

Project Totals

Central Office Cost Center

Subtotal

Elimination

$

-

$

-

$

-

$

-

$ $

22,581,724

$ $

3,011,373

$ $

7,881,419

$ $

33,474,516

$ $ $ $ $ $ $ $ $ $ $

2,000,000 708,098 -

$ $ $ $ $ $ $ $ $ $ $

47,092,653 9,720,159 347,925 -

$ $ $ $ $ $ $ $ $ $ $

77,226 757,329 -

$ $ $ $ $ $ $ $ $ $ $

$ $ $ $

269,990 2,978,088

$ $ $ $

231,420 57,392,157

$ $ $ $

269,990 1,104,545

Total Liabilities

$

25,559,812

$

60,403,530

$

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$ $ $ $

60,668,607 (14,166,592) 46,502,015

$ $ $ $

24,557,660 32,856,034 106,397,390 163,811,084

Total Liabilities and Equity/Net assets

$

72,061,827

$

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

$ $ $

17,274,790 17,274,790

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $

70610 70710 70720 70730 70740 70750 70700

300 508.1 511.1 512.1 513 600

Total $

-

$ (18,091,097) $

15,383,419

47,092,653 11,797,385 1,813,352 -

$ $ $ $ $ $ $ $ $ $ $

47,092,653 11,797,385 1,813,352 -

$ $ $ $

771,400 61,474,790

$

$ $ $ $

771,400 61,474,790

8,985,964

$

94,949,306

$

(18,091,097) $

76,858,209

$ $ $ $

378,246 (1,107,397) (729,151)

$ $ $ $

85,604,513 32,856,034 91,123,401 209,583,948

$

$ $ $ $

85,604,513 32,856,034 91,123,401 209,583,948

224,214,614

$

8,256,813

$

304,533,254

$

(18,091,097) $

286,442,157

$ $ $

2,991,052 2,991,052

$ $ $

-

$ $ $

20,265,842 20,265,842

$

$ $ $

20,265,842 20,265,842

-

$ $ $ $ $ $ $

110,643,274 6,684,054 64,107 -

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

110,643,274 6,684,054 64,107 -

$ $ $ $ $ $ $

110,643,274 6,684,054 64,107 -

$

40,217,119

$

127,206,742

$

-

$

167,423,861

$

167,423,861

Capital grants

$

8,758,786

$

-

$

-

$

8,758,786

$

8,758,786

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $ $ $ $

-

$ $ $ $ $ $

-

$ $ $ $ $ $

6,731,117 750,120 1,277,535 143,820 8,902,592

$ $ $ $ $ $

6,731,117 750,120 1,277,535 143,820 8,902,592

-$6,731,117 $ -$750,120 $ -$1,277,535 $ $ -$143,820 $ (8,902,592) $

-

$

-

-

Income Statement 70300 70400 70500 70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

92

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Program Totals

Project Totals

Central Office Cost Center

Subtotal

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

312,688 314,734 1,201,161 6,239,281 74,318,559

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

9,814,996 266,466 327,618 24,852 24,852 49,704 218,381 71,035 1,233,909 141,842,402

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

178,099 720,860 48,421 9,849,972

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

10,127,684 266,466 820,451 24,852 24,852 49,704 2,140,402 6,287,702 71,035 1,233,909 226,010,933

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

$ $ $ $ $ $ $ $ $ $ $ $

2,633,750 40,556 5,148,732 456,601 1,163,221 245,689 3,294,208 23,783 399,149 13,405,689

$ $ $ $ $ $ $ $ $ $ $ $

3,241,458 103,534 1,597,925 820,934 1,620,388 1,506,635 8,890,874

$ $ $ $ $ $ $ $ $ $ $ $

5,162,945 61,250 4,813 2,332,050 388,100 315,558 57,845 473,232 8,795,793

$ $ $ $ $ $ $ $ $ $ $ $

11,038,153 205,340 6,746,657 1,277,535 4,813 5,115,659 633,789 3,609,766 81,628 2,379,016 31,092,356

92000

Asset Management Fee

$

878,400

$

-

$

-

$

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

749,968 386,007 200,450 1,336,425

$ $ $ $ $

62,257 31,808 11,510 105,575

$ $ $ $ $

-

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

1,506,606 3,309,224 3,547,065 227,424 3,595,917 57,661 12,243,897

$ $ $ $ $ $ $ $ $

155,263 106,345 157,243 10,019 218,749 647,619

$ $ $ $ $ $ $ $ $

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts

$ $ $ $ $ $ $ $

9,712,066 2,016,343 3,583,337 130,643 262,362 35,241 -

$ $ $ $ $ $ $ $

205,707 825,137 -

$ $ $ $ $ $ $ $

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060

93

Elimination

Total

$

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ (8,902,592) $

10,127,684 266,466 820,451 24,852 24,852 49,704 2,140,402 6,287,702 71,035 1,233,909 217,108,341

$

$ $ -$6,746,657 $ -$1,277,535 $ $ $ $ $ $ $ $ (8,024,192) $

11,038,153 205,340 4,813 5,115,659 633,789 3,609,766 81,628 2,379,016 23,068,164

878,400

-$878,400 $

-

$ $ $ $ $

812,225 417,815 211,960 1,442,000

-

$ $ $ $ $

812,225 417,815 211,960 1,442,000

12,667 162,169 52,028 81,990 16,737 325,591

$ $ $ $ $ $ $ $ $

1,674,536 3,577,738 3,756,336 319,433 3,612,654 276,410 13,217,107

-

$ $ $ $ $ $ $ $ $

1,674,536 3,577,738 3,756,336 319,433 3,612,654 276,410 13,217,107

219,364 142,689 38,101 185 85,900 -

$ $ $ $ $ $ $ $

10,137,137 2,984,169 3,621,438 130,828 348,262 35,241 -

$ $ $ $ $ $ $ $

10,137,137 2,984,169 3,621,438 130,828 348,262 35,241 -

$

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Program Totals

Project Totals

Central Office Cost Center

Subtotal

Elimination

Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $

24,208 3,242 28,487 10,870 29,111 530,079 4,637,580 6,992,379 23,358,368

$ $ $ $ $ $ $ $ $

1,034,099 1,034,099 12,687 2,077,630

$ $ $ $ $ $ $ $ $

3,645 126,424 254,255 279,870 896,178

$ $ $ $ $ $ $ $ $

24,208 3,242 32,132 10,870 29,111 1,690,602 5,925,934 7,284,936 26,332,176

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $ $ $

2,666,972 2,666,972

$ $ $ $ $

307,299 307,299

$ $ $ $ $

154,329 154,329

$ $ $ $ $

3,128,600 3,128,600

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

$ $ $ $ $

882,980 795,190 140,529 1,818,699

$ $ $ $ $

416,802 416,802

$ $ $ $ $

27,915 90,012 30,924 148,851

$ $ $ $ $

910,895 885,202 588,255 2,384,352

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

2,486,696 663,631 3,150,327

$ $ $ $ $ $ $ $

389,230 17,686 498,683 905,599

$ $ $ $ $ $ $ $

593,923 593,923

$ $ $ $ $ $ $ $

3,469,849 681,317 498,683 4,649,849

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

-

$ $ $ $

1,040,843 1,040,843

$ $ $ $

-

$ $ $ $

1,040,843 1,040,843

$

96900

Total Operating Expenses

$

58,858,777

$

14,392,241

$

10,914,665

$

84,165,683

$

97000

Excess Revenue Over Operating Expenses

$

15,459,782

$

127,450,161

$

(1,064,693) $

141,845,250

$

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

30,959 1,145,111 2,243,247 62,278,094

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

65,119 2,081,254 98,635,402 117,236,057 2,665,180 134,293,478

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

61,587 10,976,252

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

30,959 1,145,111 65,119 2,081,254 98,635,402 117,236,057 4,970,014 207,547,824

Operating transfer in

$

5,425,034

$

-

$

-

$

5,425,034

94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000 10010

94

$

$

$

$

$

Total

-

$ $ $ $ $ $ $ $ $

24,208 3,242 32,132 10,870 29,111 1,690,602 5,925,934 7,284,936 26,332,176

-

$ $ $ $ $

3,128,600 3,128,600

-

$ $ $ $ $

910,895 885,202 588,255 2,384,352

-

$ $ $ $ $ $ $ $

3,469,849 681,317 498,683 4,649,849

-

$ $ $ $

1,040,843 1,040,843

(8,902,592) $

75,263,091

-

$

141,845,250

$ $ $ $ $ $ $ $ $ $ $ $ $ $ (8,902,592) $

30,959 1,145,111 65,119 2,081,254 98,635,402 117,236,057 4,970,014 198,645,232

$

5,425,034


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Description

Program Totals

Project Totals

Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $ $ $

(5,175,167) (1,525,692) -

$ $ $ $ $ $

$ $ $ $ $ $ $ $ $

(1,525,692) (1,275,825)

$ $ $ $ $ $ $ $ $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

10,764,640

11020

Required Annual Debt Principal Payments

$

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040 11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040 11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Central Office Cost Center

(249,867) -

Subtotal

Elimination

Total

$ $ $ $ $ $

-

$ $ $ $ $ $

(5,425,034) (1,525,692) -

$ $ $ $ $ $

(5,425,034) (1,525,692) -

1,525,692 1,275,825

$ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

(1,525,692) 1,525,692 - $

-

$ $ $ $ $ $ $ $ $

(1,525,692) 1,525,692 -

$

8,824,749

$

18,463,109

-

$

18,463,109

-

$

-

$

-

$

-

$

-

$

30,150,725

$

157,647,043

$

397,129

$

188,194,897

$

188,194,897

HAP Equity Remitted to HUD; Presented as Receivable form HUD Utilization of HAP Equity During the Fiscal Year Ended 9/30/2008 Adjustment of Partners' Equity - Withdrawal Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $ $ $ $ $ $ $ $ $ $ $

5,586,650 5,586,650

$ $ $ $ $ $ $ $ $ $ $ $

8,625,147 (5,678,868) (20,337) (5,586,650) (2,660,708)

$ $ $ $ $ $ $ $ $ $ $ $

- $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $

8,625,147 (5,678,868) (20,337) 2,925,942

$ $ $ $ $ $ $ $ $ $ $ $

8,625,147 (5,678,868) (20,337) 2,925,942

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

(1,548,805) 6,684,054 64,107 266,466 24,852 12,123

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

(1,548,805) 6,684,054 64,107 266,466 24,852 12,123

$ $ $ $ $ $ $ $

(1,548,805) 6,684,054 64,107 266,466 24,852 12,123

$ $ $ $ $

-

$ $ $ $ $

7,051,602 7,124,191 49,969 -

$ $ $ $ $

-

$ $ $ $ $

7,051,602 7,124,191 49,969 -

$ $ $ $ $

7,051,602 7,124,191 49,969 -

$ $ $ $

-

$ $ $ $

7,174,160 (122,558) (1,671,363) (1,671,363)

$ $ $ $

-

$ $ $ $

7,174,160 (122,558) (1,671,363) (1,671,363)

$ $ $ $

7,174,160 (122,558) (1,671,363) (1,671,363)

$

-

$

14,473,120

$

-

$

14,473,120

$

14,473,120

11180-001 Housing Assistance Payments Equity - Begining Balance

95

(1,126,280) $

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 1 PHA FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payment Revenues Fraud Recovery Revenue Other Revenue Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

Program Totals

Project Totals

Central Office Cost Center

Subtotal

Elimination

Total

$ $ $

-

$ $ $

110,643,274 24,852 8,625,147

$ $ $

-

$ $ $

110,643,274 24,852 8,625,147

$ $ $

110,643,274 24,852 8,625,147

$ $ $ $

-

$ $ $ $

71,035 119,364,308 100,781,775 5,678,868

$ $ $ $

-

$ $ $ $

71,035 119,364,308 100,781,775 5,678,868

$ $ $ $

71,035 119,364,308 100,781,775 5,678,868

$ $ $ $

-

$ $ $ $

106,460,643 12,903,665 27,376,785 27,376,785

$ $ $ $

-

$ $ $ $

106,460,643 12,903,665 27,376,785 27,376,785

$ $ $ $

106,460,643 12,903,665 27,376,785 27,376,785

0 0 0 74241 67267

11270

Excess Cash

$

11610 11620 11630 11640 11650 11660 13510 13901

Land Purchases Building Purchases Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

$ $ $ $ $ $ $ $

88920 0 0 118016 115268

(11,192,430) $ 8,575,292 183,495 -

96

$ $ $ $ $ $ $ $

88920 0 0 192257 182535

0 0 0 0 0

88920 0 0 192257 182535

-

$

-

$

(11,192,430)

$

(11,192,430)

-

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

8,575,292 183,495 -

$ $ $ $ $ $ $ $

8,575,292 183,495 -


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 111 112 113 114 115 100

Description

Total Projects

CA001000951

Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash

$ $ $ $ $ $

1,448,249 1,076,279 2,524,528

Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

$ $ $ $ $ $ $ $ $ $ $

3,156,288 3,156,288 99,495

$ $ $ $ $ $ $ $ $

99,495 $ 2,074,292 (1,045,000) 4,285,075 $

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

$ $ $ $ $ $ $ $ $

2,944 982 4,579,691 11,393,220

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

$ $ $ $ $ $ $ $ $

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment

$ $ $ $ $

121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

171-010 171-020 171-030 171-040 171-050 171-060

$

$

97

CA001000953

CA001000954

CA001000955

CA001000956

$45,124

$42,980

$24,348

$42,471

$41,862

$27,200

$191,618

$96,271

$111,629

$79,807

$105,512

$112,836

236,742

$

$505,006 505,006

139,251

$

$315,628 $

315,628

$

$2,200

1,301 $ $526,517 -$264,000

2,200 $ $267,667 -$135,000

$

450,495

$

$315,629

$1,301

768,824

135,977

315,629

122,278

$

$315,629 $

315,629

147,374

$

$347,191 $

347,191

$347,192 $

$8,000

$

- $ $354,980 -$178,000

492,609

$

347,192

$1,200

8,000 $ $494,282 -$248,000

569,911

140,036

$

- $ $77,382 -$39,000

1,200 $76,257 -$39,500

385,573

385,149

$

$982 $0 $

11,452,018 116,279,768 208,833 (67,272,012) 60,668,607 $ -

CA001000952

1,006,548

$

589,746

$

628,586

$1,227,956 $

692,189

$

1,760,903

$375,602 $

900,787

$189,670 $6,681,568

$220,006 $7,983,802

$866,041 $11,485,239

$474,481 $18,408,815

$1,225,140 $8,286,206

$1,175,478 $8,566,221

$35,240

$38,015

$14,498

$16,435

$15,398

$18,260

-$3,122,114

-$4,090,531

-$7,431,564

-$11,964,447

-$4,987,316

-$7,015,488

3,784,364

$

4,151,292

$

4,934,214

$

6,935,284

$

4,539,428

$

2,744,471


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 171 172-010 172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180 190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010 342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030

Description

Total Projects

CA001000951

CA001000952

CA001000953

CA001000954

CA001000955

CA001000956

$ $ $ $ $ $

-

$

-

$

-

$

-

$

-

$

-

$

-

$ $ $ $ $ $ $

-

$

-

$

-

$

-

$

-

$

-

$

-

Notes, Loans, & mortgages receivable – Non-current Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

$ $ $ $ $ $

-

$

-

$

-

$

-

$

-

$

-

$

-

$ $

60,668,607

$ $

3,784,364

$ $

4,151,292

$ $

4,934,214

$ $

6,935,284

$ $

4,539,428

$ $

2,744,471

Total Assets

$

72,061,827

$

4,790,912

$

4,741,038

$

5,562,800

$

7,627,473

$

6,300,331

$

3,645,258

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bonds Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2,677,979 166,326 71,610 53,162 53,162 1,076,279 530,421 341,800 17,664,147 98

$

$440,282

$258,654

$227,446

$265,519

$238,006

$230,793

$26,860 $6,430

$16,096 $2,879

$16,570 $4,382

$20,384 $2,199

$21,311 $13,946

$15,714 $9,647

$8,506

$5,316

$5,316

$5,316

$5,848

$5,848

8,506

$

$191,618

5,316

$

$96,271

5,316

$

$111,629

5,316

$

$79,807

5,848

$

$105,512

5,848

$112,836

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$79,844 $90,443 $4,275,384

$35,916 $62,378 $3,093,777

$46,889 $50,553 $5,518,088

$43,751 $48,529 $4,012,007

$46,115 $20,565

$48,957 $12,682


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No.

Description

348-040 348-050 348-060 348 310

Loan liability - current - Tax Credit Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-Current Liabilities

300 508.1 511.1 512.1 513 600

Total Projects

CA001000951

$ $

-

$ $

22,581,724

$ $ $ $ $ $ $ $ $ $ $

2,000,000 708,098 -

$ $ $ $

269,990 2,978,088

$

Total Liabilities

$

25,559,812

$

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$ $ $ $

Total Liabilities and Equity/Net assets

$

99

CA001000953

CA001000954

CA001000955

CA001000956

$ $

5,119,367

$ $

3,571,287

$ $

5,980,873

$ $

4,477,512

$ $

451,303

$ $

436,477

$

-

$

-

$

-

$

-

$

-

$

-

$54,809

$

60,668,607 (14,166,592) 46,502,015 $ 72,061,827

CA001000952

$

-

$24,537

$

$43,468 98,277 $ 5,217,644

$

$3,784,364

$

$28,349 52,886 $ 3,624,173

$

$4,151,292

-$4,211,096 (426,732) $ 4,790,912

-

$37,350

$

$

$27,809 65,159 $ 6,046,032

$

$4,934,214

-$3,034,427 1,116,865 $ 4,741,038

-

$18,751

$

$

$26,189 44,940 $ 4,522,452

$

$6,935,284

-$5,417,446 (483,232) $ 5,562,800

-

$126,868

$

-$3,830,263 3,105,021 $ 7,627,473

$

-

$82,233

$

-

$28,889 155,757 $

$28,619 110,852

607,060

547,329

$

$4,539,428

$2,744,471

$1,153,843 5,693,271 $

$353,458 3,097,929

6,300,331

3,645,258

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 111 112 113 114 115 100 121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

Description Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

171-010 171-020 171-030 171-040 171-050 171-060

CA001000957

$

CA001000958

$231,022

$462,219

$527,745

$135,148

$125,184

$118,274

366,170

$

$347,192 $

CA001000959

347,192

587,403

$

$347,192 $

347,192

646,019

CA001000960

CA001000961

CA001000962

$591

CA001000963

$2,484

$97

$

-

$

591

$

2,484

$

97

$

-

$

-

$

-

$

-

$315,629 $

315,629

$86,794 $

- $ $132,106 -$67,000

- $ $113,263 -$58,000

86,794 $ $31,838 -$16,500

-

$

-

$

-

$

-

$

412,298

402,455

417,761

-

$

-

$

-

$

-

$

$

$

$750

$

$

778,468

$

989,858

$

1,063,780

$2,024,989 $26,615,826

$935,683 $9,654,565

$981,982 $18,564,084

$33,128

$20,488

$17,371

-$11,808,783

-$7,251,298

-$9,600,471

16,865,160

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment 100

$

3,359,438

$

9,962,966

$

750

$

591

$

$945,930

$

945,930

$750

$1,444

$565,758

$438,110

568,992

$

$204,259

$

-

$

204,259

439,651 $1,736,800 $28,712

$

1,765,512


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 171 172-010 172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180 190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010 342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030

Description

CA001000957

CA001000958

CA001000959

CA001000960

CA001000961

CA001000962

CA001000963

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

Notes, Loans, & mortgages receivable – Non-current Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$ $

16,865,160

$ $

3,359,438

$ $

9,962,966

$ $

945,930

$ $

-

$ $

204,259

$ $

1,765,512

Total Assets

$

17,643,628

$

4,349,296

$

11,026,746

$

946,680

$

591

$

773,251

$

2,205,163

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bonds Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture

$

$241,546

$237,374

$245,164

$598

$19,479 $10,355

$16,242 $9,406

$13,670 $11,742

$40

$5,848

$5,848

$5,316

5,848

$

$135,148

5,848

$

$125,184

5,316

$236,990

$56

$130

$161

$

-

$

-

$

-

$

-

$118,274

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$65,564 $16,296 $182,887

101

$53,264 $24,664 $27,082

$97,568 $15,690 $281,672

$7

$6

$175,830

$97,420

$517

$37


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No.

Description

CA001000957

CA001000958

348-040 348-050 348-060 348 310

Loan liability - current - Tax Credit Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-Current Liabilities

$

$28,619 2,108,798 $

Total Liabilities

$

2,785,921

300 508.1 511.1 512.1 513 600

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets Total Liabilities and Equity/Net assets

CA001000959

CA001000960

CA001000961

CA001000962

CA001000963

$ $

677,123

$ $

499,064

$ $

789,096

$ $

176,475

$ $

97,482

$ $

647

$ $

237,188

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$2,000,000 $80,179

$

-

$80,179

$

$

-

$100,089

$

$1,380

$

-

$

-

$

-

$29,699 109,878 $

$28,349 128,438 $

345

$

474

$

1,171

$

1,380

608,942

917,534

176,820

$

97,956

$

1,818

$

238,568

$

$3,359,438

$

-$2,007,453 14,857,707 $

$380,916 3,740,354 $

$146,246 10,109,212 $

$

17,643,628

4,349,296

11,026,746

102

$1,171

-

$16,865,160

$

$474

$

$

-

$345

$9,962,966

$

$945,930

$

-$176,070 769,860 $ 946,680

$

-$97,365 (97,365) $ 591

$

$204,259

$1,765,512

$567,174 771,433 $

$201,083 1,966,595

773,251

2,205,163

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 111 112 113 114 115 100 121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

CA001000965

Other Project

$106

Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

131 132 135 142 143 143.1 144 145 150

171-010 171-020 171-030 171-040 171-050 171-060

CA001000964

Description

$

106

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$1,876,273 $

1,876,379

$95,992 $

$228,883 $3,079

$

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment 103

231,962

95,992 $242,676 $1,651

$

244,327


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No. 171 172-010 172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180 190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010 342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030

Description

CA001000964

CA001000965

Other Project

$

-

$

-

$

-

$

-

$

-

$

-

Notes, Loans, & mortgages receivable – Non-current Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

$

-

$

-

$

-

$ $

231,962

$ $

244,327

$ $

-

Total Assets

$

2,108,341

$

340,319

$

-

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bonds Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture 104

$19,977

$35,630

$116

$121

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$22

$11,964


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT BALANCE SHEET SEPTEMBER 30, 2008

Line Item No.

CA001000964

Description

CA001000965

348-040 348-050 348-060 348 310

Loan liability - current - Tax Credit Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-Current Liabilities

$

-

$

$

992

Total Liabilities

$

21,107

300 508.1 511.1 512.1 513 600

Other Project

$ $

20,115

$ $

47,715

$ $

-

$

-

$

-

$

-

-

$

-

$

98,741

$

-

$

146,456

$

-

$992

$98,741

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$

$1,855,272 2,087,234 $

-$50,464 193,863 $

-

Total Liabilities and Equity/Net assets

$

2,108,341

340,319

-

$231,962

105

$244,327

$

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500

Description

Total Projects

CA001000951

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

$ $ $

17,274,790 17,274,790

$ $ $

2,683,826 2,683,826

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $

-

$

40,217,119

$

5,772,252

70610

Capital grants

$

8,758,786

$

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $ $ $ $

-

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

92000

Asset Management Fee

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Operating Fund Program

Capital Fund Program

$ $ $

1,671,843 1,671,843

$ $ $ $ $ $ $ $ $980,120 $

3,917,685

2,107,230

$2,107,230 $

1,433,447

$ $ $ $ $ $

-

$ $ $ $ $ $

-

312,688 314,734 1,201,161 6,239,281 74,318,559

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

226,344 49,700 36,217 10,875,569

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

32,241 67,846 7,123,062

$ $ $ $ $ $ $ $ $ $ $ $

2,633,750 40,556 5,148,732 456,601 1,163,221 245,689 3,294,208 23,783 399,149 13,405,689

$ $ $ $ $ $ $ $ $ $ $ $

402,151 6,530 839,292 75,083 186,820 37,817 116,206 1,477 72,111 1,737,487

$ $ $224,816 $ $ $ $ $ $ $ $ $ 224,816 $

246,248 4,258 522,511 45,930 123,663 31,367 65,889 1,550 41,110 1,082,526

$

878,400

$

129,440

$

90,320

106

$2,683,826

CA001000952

$

2,683,826

$

$4,792,132

-

$226,344

$49,700

$36,217

$

7,788,219

$

$402,151 $6,530 $614,476 $75,083 $186,820 $37,817 $116,206 $1,477

$

$72,111 1,512,671 $ $129,440

3,087,350

Operating Fund Program

Capital Fund Program

$1,671,843 $

1,671,843

$

$3,300,527

-

$617,158 $1,433,447

$32,241

$67,846

$

5,072,457

$

$246,248 $4,258 $375,891 $45,930

2,050,605

$146,620

$123,663 $31,367 $65,889 $1,550

$

$41,110 935,906 $ $90,320

146,620


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Total Projects

CA001000951

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

749,968 386,007 200,450 1,336,425

$ $ $ $ $

113,396 58,244 26,480 198,120

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

1,506,606 3,309,224 3,547,065 227,424 3,595,917 57,661 12,243,897

$ $ $ $ $ $ $ $ $

318,302 670,648 630,450 48,045 823,498 4,771 2,495,714

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

9,712,066 2,016,343 3,583,337 130,643 262,362 35,241 24,208 3,242 28,487 10,870 29,111 530,079 4,637,580 6,992,379 23,358,368

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,784,539 534,590 590,704 14,043 4,646 17,965 720 89,704 717,782 1,320,800 4,357,711

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $ $ $

2,666,972 2,666,972

$ $ $ $ $

300,549 300,549

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

$ $ $ $ $

882,980 795,190 140,529 1,818,699

$ $ $ $ $

148,476 127,951 22,523 298,950

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

2,486,696 663,631 3,150,327

$ $ $ $ $ $ $ $

71,639 125,145 196,784

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

107

Operating Fund Program

Capital Fund Program

$113,396

$

$58,244 $26,480 198,120 $

-

$ $ $ $ $

73,746 37,881 17,057 128,684

-

$ $ $ $ $ $ $ $ $

194,214 92,963 528,639 20,858 498,151 1,334,825

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,080,855 223,132 840,448 4,710 6,504 29,111 108,034 988,807 812,994 3,105,788

-

$ $ $ $ $

168,588 168,588

-

$ $ $ $ $

95,644 83,052 14,511 193,207

-

$ $ $ $ $ $ $ $

46,522 102,545 149,067

$318,302 $670,648 $630,450 $48,045 $823,498

$

$4,771 2,495,714 $ $1,784,539 $534,590 $590,704 $14,043 $4,646 $17,965

$720

$ $

$89,704 717,782 $ $1,320,800 4,357,711 $

-

$300,549

$

300,549

$

$148,476 $127,951

$

$22,523 298,950 $ $71,639

$125,145

$

196,784

$

CA001000952

Operating Fund Program

Capital Fund Program

$73,746

$

$37,881 $17,057 128,684 $

-

$194,214 $92,963 $528,639 $20,858 $498,151

$

1,334,825

$

-

$29,111 $108,034 988,807 $ $812,994 3,105,788 $

-

$1,080,855 $223,132 $840,448 $4,710 $6,504

$ $

-

$168,588

$

168,588

$

-

$14,511 193,207 $

-

$95,644 $83,052

$

$46,522

$102,545

$

149,067

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Total Projects

CA001000951

Operating Fund Program

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

-

$ $ $ $

-

$

-

$

96900

Total Operating Expenses

$

58,858,777

$

9,714,755

$

9,489,939

97000

Excess Revenue Over Operating Expenses

$

15,459,782

$

1,160,814

$

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

30,959 1,145,111 2,243,247 62,278,094

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

13,978 139,031 55,027 9,922,791

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $ $ $ $

5,425,034 (5,175,167) (1,525,692) -

$ $ $ $ $ $ $

$ $ $ $ $ $ $ $ $

(1,525,692) (1,275,825)

$ $ $ $ $ $ $ $ $

-

$

-

$

$

755,304

$

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

10,764,640

$

952,778

$

(1,154,452) $

11020

Required Annual Debt Principal Payments

$

-

$

-

11030

Beginning equity

$

30,150,725

$

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

$ $ $ $

-

$ $ $ $

11040-010 11040-020 11040-030 11040-040

108

(1,379,510) -

Capital Fund Program

-

-

$

-

$

-

$

224,816

$

6,253,005

$

6,106,385

$

146,620

(1,701,720) $

2,862,534

$

870,057

$

(1,033,928) $

1,903,985

224,816

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

623 77,270 119,611 6,450,509

$55,027

755,304 (755,304) -

Operating Fund Program

$ $ $ $

$13,978 $139,031

$

CA001000952

9,697,975

$

$755,304

-$2,087,947

$ -$755,304 $ $ $ $ $ $ -

$ $ $ $ $ $ $ $ (755,304) $

$623 $77,270

$119,611

$

470,538 (470,538) -

6,303,889

$

$470,538 -$470,538

-

$

-

$

$

470,538

$

$

672,553

$

$

-

$708,437 $

444,312

$ $ $ $

-

2,107,230

146,620

(760,894) $

-$1,202,947

-

(470,538) 1,433,447

$1,647,259


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Total Projects

CA001000951

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $ $ $ $ $ $ $

5,586,650 5,586,650

$ $ $ $ $ $ $ $

-

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $

-

$ $ $ $ $

-

$ $ $ $ $

-

$ $ $ $

-

$ $ $ $

-

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $

-

$ $ $ $

-

$ $ $ $

-

$ $ $ $

-

$ $ $ $

-

$ $ $ $

-

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

0 0 0 74241 67267

11270

Excess Cash

$

11610 11620

Land Purchases Building Purchases

$ $

109

$

0 0 0 10635 9824

(11,192,430) $ 8,575,292

Operating Fund Program

$ $

(4,113,801) $ 2,080,184

-

Capital Fund Program

$

-

CA001000952

$ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

0 0 0 7275 5746

10635 9824 (4,113,801)

Operating Fund Program

$ $ $2,080,184 $

(2,981,541) $ 1,395,834

-

Capital Fund Program

$

-

7275 5746 (2,981,541)

$1,395,834


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

Total Projects

$ $ $ $ $ $

183,495 -

110

CA001000951

$ $ $ $ $ $

27,046 -

Operating Fund Program

Capital Fund Program

CA001000952

$ $27,046 $ $ $ $ $

37,613 -

Operating Fund Program

Capital Fund Program

$37,613


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500

Description

CA001000953

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

$ $ $

1,577,640 1,577,640

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $ $ $

3,774,001

70610

Capital grants

$

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Operating Fund Program

Capital Fund Program

$ $ $

1,180,290 1,180,290

$ $ $ $ $ $ $ $ $609,011 $

3,510,506

1,662,105

$1,662,105 $

$ $ $ $ $ $

-

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

86,344 32,132 70,169 7,202,391

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

$ $ $ $ $ $ $ $ $ $ $ $

231,694 4,177 496,210 43,057 106,287 24,869 2,800,002 1,035 27,220 3,734,551

92000

Asset Management Fee

$

87,180

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

111

$1,577,640

CA001000954

$

1,577,640

$

$3,164,990

$ $ $ $ $ $ $ $ $657,081 $

3,788,759

813,479

$813,479 $

907,887

$ $ $ $ $ $

-

$ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

29,384 11,962 5,840,000 11,385,621

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

32,833 13,100 7,027,874

$ $ $143,827 $ $ $ $ $ $ $ $ $ 143,827 $

170,515 3,934 508,639 45,600 72,512 22,925 118,633 989 28,989 972,736

$ $ $135,449 $ $ $ $ $ $ $ $ $ 135,449 $

304,383 4,340 555,134 49,575 129,678 24,538 54,715 3,711 44,540 1,170,614

$

77,820

$

80,300

-

$70,169

$

$231,694 $4,177 $352,383 $43,057 $106,287 $24,869 $2,800,002 $1,035

$

$27,220 3,590,724 $ $87,180

2,271,116

$1,180,290

CA001000955

2,285,295 2,285,295

$32,132

4,931,275

Capital Fund Program

$ $ $

$86,344

$

Operating Fund Program

$

1,180,290

$

$2,853,425

-

$29,384

$11,962 $5,840,000

$

9,915,061

$

$170,515 $3,934 $373,190 $45,600 $72,512 $22,925 $118,633 $989

$

$28,989 837,287 $ $77,820

1,470,560


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000953

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

72,508 37,239 14,343 124,090

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

197,414 174,521 101,924 31,359 485,944 5,991 997,153

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,031,391 278,625 432,696 6,699 2,434 7,525 370 23,536 473,260 750,782 2,534,058

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $ $ $

168,505 168,505

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

$ $ $ $ $

97,466 81,495 15,300 194,261

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

45,789 155,530 201,319

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

112

Operating Fund Program

Capital Fund Program

$72,508

$

$37,239 $14,343 124,090 $

-

$ $ $ $ $

69,616 35,739 13,456 118,811

-

$ $ $ $ $ $ $ $ $

248,979 207,648 328,399 20,697 669,484 1,475,207

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,104,692 188,965 591,912 59,626 2,292 6,976 1,953 52,248 715,007 806,609 2,815,273

-

$ $ $ $ $

240,164 240,164

-

$ $ $ $ $

85,624 76,823 13,477 175,924

-

$ $ $ $ $ $ $ $

43,129 43,129

$197,414 $174,521 $101,924 $31,359 $485,944

$

$5,991 997,153 $ $1,031,391 $278,625 $432,696 $6,699 $2,434 $7,525

$370

$ $

$23,536 473,260 $ $750,782 2,534,058 $

-

$168,505

$

168,505

$

$97,466 $81,495

$

$15,300 194,261 $ $45,789

$155,530

$

201,319

$

CA001000954

Operating Fund Program

Capital Fund Program

$69,616

$

$35,739 $13,456 118,811 $

-

$ $ $ $ $

76,562 39,593 24,560 140,715

-

$ $ $ $ $ $ $ $ $

147,101 362,495 430,666 17,577 347,826 1,305,665

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

950,371 145,831 238,970 14,912 46,796 700 47,597 348,975 647,168 2,092,345

-

$ $ $ $ $

241,461 241,461

-

$ $ $ $ $

97,466 84,610 15,788 197,864

-

$ $ $ $ $ $ $ $

47,409 72,659 120,068

$248,979 $207,648 $328,399 $20,697 $669,484

$

1,475,207

$

$1,104,692 $188,965 $591,912 $59,626 $2,292 $6,976 $1,953

$ $

$52,248 715,007 $ $806,609 2,815,273 $

-

$240,164

$

240,164

$

$85,624 $76,823

$

$13,477 175,924 $ $43,129

$

43,129

$

CA001000955


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000953

Operating Fund Program

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

-

$

-

$

96900

Total Operating Expenses

$

8,041,117

$

7,897,290

97000

Excess Revenue Over Operating Expenses

$

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $ $ $ $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

11020

Required Annual Debt Principal Payments

$

11030

Beginning equity

$

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

$ $ $ $

11040-010 11040-020 11040-030 11040-040

$ $ $ $ $ $ $ $ $

(838,726) $ 200,726 189,694 8,431,537

-

-

$

-

$

$

143,827

$

5,919,064

$

5,783,615

(2,966,015) $

2,127,289

$

5,466,557

$

4,131,446

143,827

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

38,060 455,779 6,412,903

8,287,710

-

113

$ -$465,184 $ $ $ $ $ $

$

-

$

$

465,184

$

(2,891,251) $

(13,080,017)

$

$465,184

(1,229,146) $

Capital Fund Program

-

$189,694

465,184 (465,184) -

Operating Fund Program

$ $ $ $

$200,726

$

CA001000954

-$14,659,488

-

$ $ $ $ $ $ $ $ (465,184) $

-

$ $ $ $

-

$

135,449

$

5,349,032

$

1,335,111

$

1,678,842

135,449

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

540 66,053 5,415,625

$38,060

$455,779

$

521,632 (521,632) -

6,277,454

$

$521,632

$ -$521,632 $ $ $ $ $ $

-

$

-

$

$

521,632

$

$

4,972,718

$

4,159,239

$

$

-

$1,579,471 $

3,972,303

$ $ $ $

-

1,662,105

$2,017,445

CA001000955

-

$ $ $ $ $ $ $ $ (521,632) $ 813,479

538,393 (538,393) -

$

1,612,249

$

-

$1,954,858 $

4,081,022

$ $ $ $

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000953

Operating Fund Program

Capital Fund Program

CA001000954

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $ $ $ $ $ $ $

5,586,650 8,239,281 13,825,931

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

$5,586,650 $8,239,281

$

0 0 0 7080 5607

11270

Excess Cash

$

11610 11620

Land Purchases Building Purchases

$ $

(5,352,287) $ 1,648,020

114

13,825,931

$

-

$ $ $ $ $ $ $ $

(5,840,000) (5,840,000) $

$ $ $1,648,020 $

Capital Fund Program

CA001000955

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

0 0 0 6144 4721

7080 5607 (5,352,287)

Operating Fund Program

(3,785,323) $ 799,529

-$5,840,000

(5,840,000) $

-

0 0 0 6828 6594

6144 4721 (3,785,323)

$

1,309,600

$ $799,529 $

892,990


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

CA001000953

$ $ $ $ $ $

14,084 -

115

Operating Fund Program

Capital Fund Program

CA001000954

$ $14,084 $ $ $ $ $

13,950 -

Operating Fund Program

Capital Fund Program

CA001000955

$ $13,950 $ $ $ $ $

14,896 -


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500 70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Description

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

Operating Fund Program

Capital Fund Program

$2,285,295 $

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

2,285,295

$

$3,100,954

CA001000956

$ $ $

1,858,159 1,858,159

$ $ $ $ $ $ $ $ $687,805 $

3,645,315

$907,887 $

-

Operating Fund Program

Capital Fund Program

$1,858,159

CA001000957

$ $ $

2,265,046 2,265,046

$ $ $ $ $ $ $ $ $580,957 $

3,880,670

424,264

$424,264 $

537,787

$

1,858,159

$

$3,064,358

-

70610

Capital grants

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $ $ $ $

-

$ $ $ $ $ $

-

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

32,417 9,554 5,969,709

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

32,417 754,193 399,281 7,869,394

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

$ $ $149,412 $ $ $ $ $ $ $ $ $ 149,412 $

263,385 4,299 548,152 48,893 125,144 25,399 46,375 3,677 42,864 1,108,188

$ $ $148,016 $ $ $ $ $ $ $ $ $ 148,016 $

245,456 4,299 546,925 48,743 108,285 26,134 32,521 3,901 47,995 1,064,259

92000

Asset Management Fee

$

79,520

$

81,540

$32,833

$13,100

$

5,432,182

$

$304,383 $4,340 $405,722 $49,575 $129,678 $24,538 $54,715 $3,711

$

$44,540 1,021,202 $ $80,300

116

1,595,692

$32,417

$9,554

$

4,964,488

$

$263,385 $4,299 $400,136 $48,893 $125,144 $25,399 $46,375 $3,677

$

$42,864 960,172 $ $79,520

1,005,221

Operating Fund Program $2,265,046 $

2,265,046

$3,064,358

$32,417

$754,193 $399,281

$

6,515,295 $245,456 $4,299 $398,909 $48,743 $108,285 $26,134 $32,521 $3,901

$

$47,995 916,243 $81,540


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

Operating Fund Program

Capital Fund Program

$76,562

$

$39,593 $24,560 140,715 $

-

$ $ $ $ $

75,813 39,207 26,213 141,233

-

$ $ $ $ $ $ $ $ $

109,290 390,988 407,667 16,448 221,770 4,795 1,150,958

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

932,628 162,886 246,893 3,296 36,170 1,950 16,584 7,725 10,870 49,544 373,032 643,265 2,111,811

-

$ $ $ $ $

40,130 40,130

-

$ $ $ $ $

95,644 83,831 14,513 193,988

-

$ $ $ $ $ $ $ $

46,965 73,508 120,473

$147,101 $362,495 $430,666 $17,577 $347,826

$

1,305,665

$

$950,371 $145,831 $238,970 $14,912 $46,796

$700

$ $

$47,597 348,975 $ $647,168 2,092,345 $

-

$241,461

$

241,461

$

$97,466 $84,610

$

$15,788 197,864 $ $47,409

$72,659

$

120,068

117

$

CA001000956

Operating Fund Program

Capital Fund Program

$75,813

$

$39,207 $26,213 141,233 $

-

$ $ $ $ $

75,807 39,207 21,823 136,837

-

$ $ $ $ $ $ $ $ $

127,004 410,199 351,007 31,042 255,812 24,510 1,199,574

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,087,757 233,714 290,098 5,981 58,580 5,671 2,428 64,437 427,195 804,969 2,553,635

-

$ $ $ $ $

419,131 419,131

-

$ $ $ $ $

95,644 83,831 14,513 193,988

-

$ $ $ $ $ $ $ $

46,965 41,787 88,752

$109,290 $390,988 $407,667 $16,448 $221,770

$

$4,795 1,150,958 $ $932,628 $162,886 $246,893 $3,296 $36,170 $1,950 $16,584 $7,725 $10,870

$ $

$49,544 373,032 $ $643,265 2,111,811 $

-

$40,130

$

40,130

$

$95,644 $83,831

$

$14,513 193,988 $ $46,965

$73,508

$

120,473

$

CA001000957

Operating Fund Program $75,807

$

$39,207 $21,823 136,837 $127,004 $410,199 $351,007 $31,042 $255,812

$

$24,510 1,199,574 $1,087,757 $233,714 $290,098 $5,981 $58,580

$5,671 $2,428

$ $

$64,437 427,195 $804,969 2,553,635

$419,131

$

419,131 $95,644 $83,831

$

$14,513 193,988 $46,965

$41,787

$

88,752


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Operating Fund Program

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$

-

$

96900

Total Operating Expenses

$

5,199,620

97000

Excess Revenue Over Operating Expenses

$

232,562

-

$

-

$

$

149,412

$

4,946,301

$

4,798,285

$

1,446,280

$

1,023,408

$

166,203

149,412

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

7,026 190,959 5,144,286

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$

-

$

$

538,393

$

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

704,362

$

11020

Required Annual Debt Principal Payments

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040

$540

$66,053

$

$538,393

$2,056,342

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

118

Capital Fund Program

-

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

5,266,213

Operating Fund Program

$ $ $ $

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

$

CA001000956

$ -$538,393 $ $ $ $ $ $ -

$ $ $ $ $ $ $ $ (538,393) $

-

-

$

-

$

148,016

$

5,737,716

$

5,589,700

$

857,205

$

2,131,678

$

925,595

148,016

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

4,250 689,367 594,372 7,025,705

$190,959

432,941 (432,941) -

4,996,270

$

$432,941

$ -$432,941 $ $ $ $ $ $

-

$

-

$

$

432,941

$

$

825,423

$

401,159

$

$

-

$2,024,680 $

2,272,506

$ $ $ $

-

907,887

$1,915,472

Operating Fund Program

$ $ $ $

$7,026

$

CA001000957

-

$ $ $ $ $ $ $ $ (432,941) $

$4,250 $689,367

$594,372

$

668,296 (668,296) -

6,877,689 $668,296

-

$

-

$

668,296

$

843,689

$

305,902

$

-

$357,034 $

16,413,299

$ $ $ $

-

424,264

$12,647,096


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Operating Fund Program

Capital Fund Program

CA001000956

Operating Fund Program

Capital Fund Program

CA001000957

$ $ $ $ $ $ $ $

-

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

11270

Excess Cash

11610 11620

Land Purchases Building Purchases

$

-

$

-

0 0 0 6756 6491

6828 6594 $

1,309,600

119

$

$

464,310

$ $892,990 $

406,515

-

$

-

$ $ $ $ $ $ $ $

464,310

(2,399,281) (2,399,281) $

0 0 0 6742 6287

6756 6491 $

Operating Fund Program

$

101,345

$ $406,515 $

515,485

-$2,399,281

(2,399,281)

6742 6287 $

101,345


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Operating Fund Program

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

Capital Fund Program

CA001000956

$ $14,896 $ $ $ $ $

120

17,750 -

Operating Fund Program

Capital Fund Program

CA001000957

$ $17,750 $ $ $ $ $

22,302 -

Operating Fund Program


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500

Capital Fund Program

Description

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

CA001000958

$ $ $

1,947,763 1,947,763

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $ $ $816,312 $

3,922,282

70610

Capital grants

$537,787 $

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

92000

Asset Management Fee

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

$

$

$

Operating Fund Program

Capital Fund Program

$ $ $

1,804,928 1,804,928

$ $ $ $ $ $ $ $ $748,138 $

3,918,312

322,326

$322,326 $

550,261

$ $ $ $ $ $

-

$ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

33,612 8,397 6,234,380

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

32,241 25,208 6,330,950

$ $ $148,016 $ $ $ $ $ $ $ $ $ 148,016 $

235,137 4,461 568,407 50,685 106,361 26,180 39,633 3,800 46,750 1,081,414

$ $ $153,602 $ $ $ $ $ $ $ $ $ 153,602 $

304,426 4,258 547,922 49,035 136,005 26,460 18,179 3,643 46,790 1,136,718

$

82,740

$

78,820

-

1,354,099

121

$1,947,763

CA001000959

$

1,947,763

$

$3,174,144

-

$33,612

$8,397

$

5,163,916

$

$235,137 $4,461 $414,805 $50,685 $106,361 $26,180 $39,633 $3,800

$

$46,750 927,812 $ $82,740

1,070,464

Operating Fund Program

Capital Fund Program

$1,804,928 $

1,804,928

$

$3,043,349

-

$874,963 $550,261

$32,241

$25,208

$

4,905,726

$

$304,426 $4,258 $401,302 $49,035

1,425,224

$146,620

$136,005 $26,460 $18,179 $3,643

$

$46,790 990,098 $ $78,820

146,620


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

Capital Fund Program

$

$

CA001000958

-

$ $ $ $ $

78,712 40,706 25,486 144,904

-

$ $ $ $ $ $ $ $ $

106,454 469,658 399,881 26,691 206,689 5,208 1,214,581 969,797 143,301 234,700 18,396 61,749 350 8,090 36,288 359,573 670,558 2,143,229

$

-

$

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $

296,209 296,209

-

$ $ $ $ $

99,287 86,946 15,066 201,299

-

$ $ $ $ $ $ $ $

48,738 45,079 93,817

$

$

$

122

Operating Fund Program

Capital Fund Program

$78,712

$

$40,706 $25,486 144,904 $

-

$ $ $ $ $

75,169 38,872 20,103 134,144

-

$ $ $ $ $ $ $ $ $

57,848 530,104 368,432 14,588 86,743 12,386 1,070,101

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

767,718 103,373 116,916 2,980 43,191 475 2,431 8,084 56,072 230,149 532,939 1,634,179

-

$ $ $ $ $

792,235 792,235

-

$ $ $ $ $

67,729 83,053 14,511 165,293

-

$ $ $ $ $ $ $ $

46,522 47,378 93,900

$106,454 $469,658 $399,881 $26,691 $206,689

$

$5,208 1,214,581 $ $969,797 $143,301 $234,700 $18,396 $61,749 $350

$8,090

$ $

$36,288 359,573 $ $670,558 2,143,229 $

-

$296,209

$

296,209

$

$99,287 $86,946

$

$15,066 201,299 $ $48,738

$45,079

$

93,817

$

CA001000959

Operating Fund Program

Capital Fund Program

$75,169

$

$38,872 $20,103 134,144 $

-

$57,848 $530,104 $368,432 $14,588 $86,743

$

$12,386 1,070,101 $

-

$767,718 $103,373 $116,916 $2,980 $43,191 $475

$2,431 $8,084

$ $

$56,072 230,149 $ $532,939 1,634,179 $

-

$792,235

$

792,235

$

-

$14,511 165,293 $

-

$67,729 $83,053

$

$46,522

$47,378

$

93,900

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Capital Fund Program

Description

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$

96900

Total Operating Expenses

97000

Excess Revenue Over Operating Expenses

Operating Fund Program

Capital Fund Program

-

$ $ $ $

-

$

-

$

$

148,016

$

5,258,193

$

5,104,591

$

1,206,083

$

976,187

$

59,325

148,016

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

4,542 650 204,501 5,467,886

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

11020

Required Annual Debt Principal Payments

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040

CA001000958

$

$ -$668,296 $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ (668,296) $

594,536 (594,536) -

-

$

-

$

-

$

153,602

$

5,105,390

$

4,958,770

$

146,620

$

916,862

$

1,225,560 $

(53,044) $

1,278,604

$

$ $ $ $ $ $ $ $ $ $ $ $ $ $ 153,602 $

$594,536

$ -$594,536 $ $ $ $ $ $

-

$

-

$

$

594,536

$

$

766,494

$

444,168

$

$

-

$3,766,203 $

2,973,860

$ $ $ $

-

537,787

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

123

$1,935,701

Capital Fund Program

-

$204,501

5,314,284

Operating Fund Program

$ $ $ $

$4,542 $650

$

CA001000959

-

$ $ $ $ $ $ $ $ (594,536) $

7 367,251 5,472,648

$7

$367,251

$

728,343 (728,343) -

5,326,028

$

146,620

$728,343 -$728,343

-

$

-

$

$

728,343

$

(728,343)

$

858,302

$

308,041

$

550,261

$

-

$1,038,159 $

9,250,910

$ $ $ $

-

322,326

$4,795,433

-

$4,455,477


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Capital Fund Program

CA001000958

$ $ $ $ $ $ $ $

-

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

11270

Excess Cash

11610 11620

Land Purchases Building Purchases

$

-

Operating Fund Program

CA001000959

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

0 0 0 7020 6727 $

490,794

$ $515,485 $

304,716

124

Capital Fund Program

-

$

-

490,794

$

0 0 0 6708 6488

7020 6727 $

Operating Fund Program

$

274,684

$ $304,716 $

532,019

-

Capital Fund Program

$

-

6708 6488 $

274,684

$532,019


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

Capital Fund Program

CA001000958

$ $22,302 $ $ $ $ $

125

17,611 -

Operating Fund Program

Capital Fund Program

CA001000959

$ $17,611 $ $ $ $ $

18,243 -

Operating Fund Program

Capital Fund Program

$18,243


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500

Description

CA001000960

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

$ $ $

-

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $ $ $

273,279

70610

Capital grants

$

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Operating Fund Program

Capital Fund Program

CA001000961

$ $ $

-

$ $ $ $ $ $ $ $ $

359,686

-

$

$ $ $ $ $ $

-

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

593 273,872

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

$ $ $ $ $ $ $ $ $ $ $ $

3,368 1,421 605 50 5,444

92000

Asset Management Fee

$

6,120

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

126

$

-

$

$

$3,368

$1,421 $605

$

$50 5,444 $ $6,120

CA001000962

-

$ $ $ $ $ $ $ $ $

875,071

-

$

-

$ $ $ $ $ $

-

$ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

638 663 360,987

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,686 41 876,798

$ $ $ $ $ $ $ $ $ $ $ - $

4,632 1,954 7 68 6,661

-

$ $ $ $ $ $ $ $ $ $ $ $

10,222 3,900 4,796 579 169 19,666

$

7,920

$

19,200

-

$593

273,872

Capital Fund Program

$ $ $

$273,279

$

Operating Fund Program

-

$

-

$

-

$359,686

$638

$663

$

360,987

$

$4,632

$1,954 $7

$

$68 6,661 $ $7,920


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000960

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

527 527

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

-

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $ $ $

-

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

$ $ $ $ $

917 83 1,000

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

112,353 112,353

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

127

Operating Fund Program

$

$

Capital Fund Program

$527 527 $

-

$

CA001000961

-

$ $ $ $ $

527 527

-

$ $ $ $ $ $ $ $ $

190 167 357

$

-

$

-

$

-

$

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $

-

-

$ $ $ $ $

-

-

$ $ $ $ $ $ $ $

230,078 230,078

$

-

$

$917

$

$83 1,000 $ $112,353

$

112,353

$

Operating Fund Program

$

$

Capital Fund Program

$527 527 $

-

$

-

$ $ $ $ $

3,398 3,398

-

$ $ $ $ $ $ $ $ $

96 96

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

765 1,746 156 156 533 3,200

-

$ $ $ $ $

-

-

$ $ $ $ $

866 77 943

-

$ $ $ $ $ $ $ $

402,761 402,761

$190

$ $

$

$

- $ $167 357 $

-

-

$

$

-

$230,078

$

230,078

$

CA001000962


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000960

Operating Fund Program

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

-

$

-

$

96900

Total Operating Expenses

$

125,444

$

125,444

97000

Excess Revenue Over Operating Expenses

$

148,428

$

148,428

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

125,444

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $ $ $ $

(301,524) -

$ $ $ $ $ $ $ $ $

(301,524) $ (301,524) $

(301,524) $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

(153,096) $

11020

Required Annual Debt Principal Payments

$

-

11030

Beginning equity

$

922,956

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

$ $ $ $

-

11040-010 11040-020 11040-030 11040-040

128

$

125,444

CA001000961

Operating Fund Program

Capital Fund Program

-

$ $ $ $

-

$

-

$

$

-

$

245,543

$

245,543

$

-

$

115,444

$

115,444

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

245,543

$ $ $ $ $ $ $

(267,888) -

$

-$301,524

245,543

-

$ $ $ $

-

$

-

$

449,264

$

-

$

427,534

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

449,264

$ $ $ $ $ $ $

(369,372) (369,372) (369,372)

$

-$267,888

(267,888) $ (267,888) $

(267,888) $

(301,524) $

$ $ $ $ $ $ $ $ - $

(267,888) $

$ $ $ $ $ $ $ $ - $

(153,096) $

-

(152,444) $

(152,444) $

-

$922,956

-

$

CA001000962

$ $

-

$

55,079

$ $ $ $

-

$55,079

-

$

58,162

$

-

$

713,271

$ $ $ $

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

CA001000960

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $ $ $ $ $ $ $

-

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

Operating Fund Program

Excess Cash

$

11610 11620

Land Purchases Building Purchases

$ $

CA001000961

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

$

0 0 0 612 588

11270

Capital Fund Program

(176,475) $ -

129

-

$

-

$ $ $

Capital Fund Program

CA001000962

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

0 0 0 792 752

612 588 (176,475)

Operating Fund Program

(96,891) $ -

-

$

-

0 0 0 1920 1850

792 752 (96,891)

$

567,595

$ $

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

CA001000960

$ $ $ $ $ $

-

130

Operating Fund Program

Capital Fund Program

CA001000961

$ $ $ $ $ $

-

Operating Fund Program

Capital Fund Program

CA001000962

$ $ $ $ $ $

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500 70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Description

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

Operating Fund Program

$

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

-

Capital Fund Program

$

-

$875,071

CA001000963

$ $ $

-

$ $ $ $ $ $ $ $ $

1,050,255

Operating Fund Program

$

-

Capital Fund Program

$

-

$1,050,255

CA001000964

$ $ $

-

$ $ $ $ $ $ $ $ $

752,070

70610

Capital grants

$

-

$

-

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $ $ $ $

-

$ $ $ $ $ $

-

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

2,114 1,052,369

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,334 166,440 919,844

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

-

$ $ $ $ $ $ $ $ $ $ $ $

12,326 4,760 5,684 851 200 23,821

$ $ $ $ $ $ $ $ $ $ $ - $

9,684 3,260 4,085 6 144 17,179

92000

Asset Management Fee

$

23,160

$

16,560

$1,686

$41

$

876,798

$

$10,222 $3,900

$4,796 $579

$

$169 19,666 $ $19,200

131

$2,114

$

1,052,369

$

$12,326 $4,760

$5,684 $851

$

$200 23,821 $ $23,160

-

Operating Fund Program

$

-

$752,070

$1,334

$166,440

$

919,844 $9,684 $3,260

$4,085 $6

$

$144 17,179 $16,560


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

Operating Fund Program

$

Capital Fund Program

$3,398 3,398 $

$

$

$156 156 $ $533 3,200 $

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,147 155 811 370 2,456 3,637 1,457 6,396

-

$ $ $ $ $

-

-

$ $ $ $ $

1,815 167 1,982

-

$ $ $ $ $ $ $ $

567,535 567,535

-

$

-

$866

$

$77 943 $ $402,761

$

2,911 2,911

$

96 $765 $1,746

$

$ $ $ $ $

$ $ $ $ $ $ $ $ - $

$96

$

-

CA001000963

402,761

132

$

Operating Fund Program

$

20 20 $

Capital Fund Program

$2,911 2,911 $

$

$1,147 $155

$811 $370

$ $

$

$2,456 3,637 $ $1,457 6,396 $

-

$

-

2,511 2,511

$

-

$ $ $ $ $ $ $ $ $

-

$

$ $ $ $ $ $ $ $ $ $ $ $ $ $ - $ $ - $

216 4 138 358

$

-

$ $ $ $ $

-

$

-

-

$ $ $ $ $

-

$

-

-

$ $ $ $ $ $ $ $

272,915 272,915

$1,815

$

$167 1,982 $ $567,535

$

567,535

$

Operating Fund Program

$ $ $ $ $

$20

20

CA001000964

$2,511 2,511

$216 $4

$

$138 358

$272,915

$

272,915


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Operating Fund Program

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$

-

$

96900

Total Operating Expenses

$

449,264

97000

Excess Revenue Over Operating Expenses

$

427,534

-

$

-

$

$

-

$

625,825

$

625,825

$

-

$

426,544

$

426,544

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

625,825

$ $ $ $ $ $ $

(586,908) -

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$

(369,372) $

$

(369,372) $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

11020

Required Annual Debt Principal Payments

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040

$

-$369,372

58,162

$713,271

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

133

Capital Fund Program

-

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

449,264

Operating Fund Program

$ $ $ $

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

$

CA001000963

$

-

$

625,825

CA001000964

-

$ $ $ $

-

$

-

$

-

$

309,523

$

309,523

$

-

$

610,321

$

610,321

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

309,523

$

309,523

$ $ $ $ $ $ $

-

$

-

$

-

$

610,321

$

-$586,908

$ $ $ $ $ $ $ $ - $

(586,908) $ (586,908) $

(586,908) $

-

(586,908) $

-

$ $ $ $ $ $ $ $ $

-

(160,364) $

(160,364) $

-

$

610,321

$

-

$28,712 $

1,476,913

$ $ $ $

-

$ $

-

$

2,126,959

$ $ $ $

-

$2,098,247

Operating Fund Program

$1,473,834


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Operating Fund Program

Capital Fund Program

CA001000963

$ $ $ $ $ $ $ $

-

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

11270

Excess Cash

11610 11620

Land Purchases Building Purchases

$

-

$

-

567,595

134

Capital Fund Program

CA001000964

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

0 0 0 2304 2197

1920 1850 $

Operating Fund Program

$

201,019

$ $

-

-

$

-

201,019

$

0 0 0 1656 1626

2304 2197 $

Operating Fund Program

$

1,856,264

$ $

-

-

1656 1626 $

1,856,264


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Operating Fund Program

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

Capital Fund Program

CA001000963

$ $ $ $ $ $

135

-

Operating Fund Program

Capital Fund Program

CA001000964

$ $ $ $ $ $

-

Operating Fund Program


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 70300 70400 70500

Description

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

Capital Fund Program

CA001000965

$ $ $

-

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $ $ $

776,976

70610

Capital grants

$

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

92000

Asset Management Fee

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Operating Fund Program

Capital Fund Program

Other Project

$ $ $

-

$ $ $ $ $ $ $ $ $

-

-

$

-

$ $ $ $ $ $

-

$ $ $ $ $ $

-

$

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

1,392 37,371 815,739

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$

$ $ $ $ $ $ $ $ $ $ $ - $

190,123 3,620 50,526 7 149 244,425

-

$

17,760

$

-

136

$

-

$

-

$776,976

$1,392

$37,371

$

815,739

$

$190,123 $3,620

$50,526 $7

$

$149 244,425 $ $17,760

Operating Fund Program

Capital Fund Program

$

-

$

-

-

$

-

$

-

$ $ $ $ $ $ $ $ $ $ $ $

-

$

-

$

-

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All other Insurance Total Insurance Premiums

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

Capital Fund Program

CA001000965

$ $ $ $ $

38,639 19,319 1,055 59,013

Operating Fund Program $38,639

$

-

$

$ $ $ $ $ $ $ $ - $

3 3 $

$

$ $ $ $ $ $ $ $ $ $ $ $ $ $ - $ $ - $

21 7 7 $ 28 $

$

-

$ $ $ $ $

-

-

$ $ $ $ $

-

-

$ $ $ $ $ $ $ $

457,376 457,376

$

$

$

137

Capital Fund Program

$

$

$

$19,319 $1,055 59,013 $

$

28

-

-

$

$

$

-

$

-

$

-

-

$ $ $ $ $ $ $ $ $

-

$

-

$

-

-

$

-

$

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

$

-

$

-

-

$ $ $ $ $

-

$

-

$

-

-

$ $ $ $ $

-

$

-

$

-

-

$ $ $ $ $ $ $ $

-

$

-

$

-

-

$457,376

$

457,376

$

Capital Fund Program

-

$21

$7 7 $

Operating Fund Program

$ $ $ $ $

$3

3

Other Project


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

Capital Fund Program

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$

96900

Total Operating Expenses

97000

Excess Revenue Over Operating Expenses

CA001000965

Capital Fund Program

-

$ $ $ $

-

$

-

$

$

-

$

778,605

$

778,605

$

-

$

37,134

$

37,134

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

778,605

$ $ $ $ $ $ $

249,867 249,867

$

-

$

-

$

249,867

$

$

287,001

$

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other - Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$

-

$

-

$ $ $ $ $ $ $ $ $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

-

$

287,001

11020

Required Annual Debt Principal Payments

$

-

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040

Operating Fund Program

$

$3,079 $

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable

$ $ $ $

138

(93,138) -

$

778,605

Operating Fund Program

Capital Fund Program

-

$ $ $ $

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

-

$

-

$ $ $ $ $ $ $

-

$

-

$

-

-

$ $ $ $ $ $ $ $ $

$

-

$

-

-

$

-

$

-

$

-

$

-

$1,651 $

-

$ $ $ $

-

$

$249,867

-$94,789

Other Project


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Description

11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Capital Fund Program

CA001000965

$ $ $ $ $ $ $ $

-

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Net Housing Assistance Payments Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $ $ $ $ $ $ $ $ $ $ $

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

$

-

Operating Fund Program

Other Project

$ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

-

-

$ $ $ $ $ $ $ $ $ $ $ $ $ $

-

$

0 0 0 1769 1769

11270

Excess Cash

$

48,277

11610 11620

Land Purchases Building Purchases

$ $

-

139

Capital Fund Program

-

$

-

48,277

$

-

$

-

0 0 0 0 0

1769 1769 $

Operating Fund Program

$

-

$ $

-

Capital Fund Program

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROJECT INCOME STATEMENT FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No. 11630 11640 11650 11660 13510 13901

Description

Capital Fund Program

Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

CA001000965

$ $ $ $ $ $

140

-

Operating Fund Program

Capital Fund Program

Other Project

$ $ $ $ $ $

-

Operating Fund Program

Capital Fund Program


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 COCC FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008

Line Item No.

Central Office Cost Center

Description Balance Sheet

111 112 113 114 115 100 121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

171-010 171-020 171-030 171-040 171-050 171-060 171 172-010 172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176

$

-

$

$454,839

$

454,839

$15,306 $396,870 $7,011,552 $

7,878,567 $150,645 $400,430 $6,433,671 -$6,606,500

$

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other Comment Notes, Loans, & mortgages receivable – Non-current Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in Joint venture 141

378,246


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 COCC FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008 180

Total Non-current Assets

$

378,246

190

Total Assets

$

8,256,813

311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010 342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030 348-040 348-050 348-060 348 310

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bond Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture Loan liability - current - Tax Credit Loan liability - current - Other Other Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-current liabilities

$

$269,990 1,104,545

Total Liabilities

$

8,985,964

300 508.1 511.1 512.1 513 600

$1,330,019 $192,597 $113,710

$

-

$

-

$

-

$6,245,093

$

7,881,419

$

$77,226 $757,329

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$

-$1,107,397 (729,151)

Total Liabilities and Equity/Net assets

$

8,256,813

$378,246

Income Statement Line Item No. 70300 70400 70500 70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Description

COCC Total

Operations

Net tenant rental revenue Tenant revenue - other Total Tenant Revenue

$ $ $

-

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$

-

142

$

Capital Fund

-

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 COCC FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Income Statement Line Item No.

Description

COCC Total

Operations

Capital Fund

70610

Capital grants

$

-

70710 70720 70730

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $

6,731,117 750,120 1,277,535

$6,731,117 $750,120 $1,277,535

$ $ $

143,820 8,902,592 $

$143,820 8,902,592 $

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

178,099 720,860 48,421 9,849,972 $

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810 91900 91000

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead Other Total Operating-Administrative

$ $ $ $ $ $ $ $ $ $ $ $

5,162,945 61,250 4,813 2,332,050 388,100 315,558 57,845 473,232 8,795,793 $

92000

Asset Management Fee

$

-

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

- $

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

12,667 162,169 52,028 81,990 16,737 325,591

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

219,364 142,689 38,101 185 85,900 3,645 126,424 254,255 279,870 896,178

Protective services - labor Protective services - other contract costs

$ $

154,329

70740 70750 70700

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000 95100 95200

143

-

$178,099

$720,860 $48,421

9,849,972

$

-

$473,232 8,795,793 $

-

$5,162,945 $61,250

$4,813 $2,332,050 $388,100 $315,558 $57,845

-

$

-

$

-

$12,667 $162,169 $52,028 $81,990 $16,737

$

325,591 $219,364 $142,689 $38,101 $185 $85,900

$3,645

$ $

$126,424 254,255 $ $279,870 896,178 $

$154,329

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 COCC FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Income Statement Line Item No.

Description

COCC Total

Operations

Capital Fund

95300 95500 95000

Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $

154,329

96110 96120 96130 96140 96100

Property Insurance Liability Insurance Workmen's Compensation All Other Insurance Total Insurance Premiums

$ $ $ $ $

27,915 90,012 30,924 148,851

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

593,923 593,923

$

593,923

$

-

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

-

$

-

$

-

96900

Total Operating Expenses

$

10,914,665 $

10,914,665

$

-

97000

Excess Revenue Over Operating Expenses

$

(1,064,693) $

(1,064,693) $

-

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

61,587 10,976,252 $

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091 10092 10093 10094 10100

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $ $ $ $

-

$ $ $ $ $ $ $ $ $

- $

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

(1,126,280) $

11020

Required Annual Debt Principal Payments

$

-

11030

Beginning equity

$

397,129

Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers

$ $ $ $ $ $ $ $ $ $

-

11040-010 11040-020 11040-030 11040-040 11040-050 11040-060 11040-070 11040-080 11040-090 11040-100

144

$

154,329

$

-

$30,924 148,851 $

-

$27,915 $90,012

$

$593,923

$61,587

10,976,252

$

-

-

$

-

(1,126,280) $

-

$397,129


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 COCC FINANCIAL DATA AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2008 Income Statement Line Item No.

Description

COCC Total

Operations

11040-110 11040

Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $

-

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $

-

$ $ $ $ $

-

$ $ $ $

-

11180-001 11180-010 11180-015 11180-020 11180-021 11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Other Revenue Comment for Other Revenue Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

$ $ $ $

-

$ $ $ $

-

$ $ $ $

-

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

0 0 0 0 0

11270

Excess Cash

$

-

11610 11620 11630 11640 11650 11660 13510 13901

Land Purchases Building Purchases Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

$ $ $ $ $ $ $ $

-

145

$

Capital Fund -

$

-


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description

6

14.182

Component Units

State/Local

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

Balance Sheet 111 112 113 114 115 100

Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash

$ $ $ $ $ $

302,363 5,678,361 17,634,512 847,484 24,462,720

Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

$ $ $ $ $ $ $ $ $ $ $

9,156,293 384,941 -

$ $ $ $ $ $ $ $ $

694,929 343,954 (3,391,393) 240,149 (163,311) 6,782,785 14,048,347 $

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

$ $ $ $ $ $ $ $ $

107,526 6,499,854 45,118,447

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

$ $ $ $ $ $ $ $ $

121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

$302,363 $2,500,669 $269,425

$

-

$

3,072,457

$

-

$

-

$

-

$

-

$

-

$

-

$384,941

$618,157 $343,954

-

$

$139

962,111

$

6,684,473 80,406,490 2,912,201 (19,640,631) 1,315,206 71,677,739 $

146

121,563

$

384,941

$88,420

$121,424 $

-

$5,396 $

4,122,988

$

5,396

$1,990,316 $

384,941

$1,940

$

1,990,316

$

1,940

$

-

$

-

$6,684,473 $80,406,490 $2,582,200 -$19,409,032 $1,315,206 -

$

70,264,131

$

-

$

1,315,206


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description

6

14.182

Component Units

State/Local

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

171-010 171-020 171-030 171-040 171-050 171-060 171

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current

$ $ $ $ $

67,987,383 -

$

67,987,383

172-010

Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit

$

-

172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180

Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

$ $ $ $

9,025,000

$ $ $ $ $ $ $

9,025,000 -

$ $ $ $ $ $

1,835,317 28,570,728 -

$ $

28,570,728 179,096,167

$

-

$

72,099,448

$

-

$

1,315,206

$

-

$

-

Total Assets

$

224,214,614

$

121,563

$

76,222,436

$

5,396

$

1,700,147

$

1,990,316

$

1,940

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

385,771 6,458 40,818 26,320 116,661 261,109 -

190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010

$1,835,317

$142

$195,966

$26,320

$261,109

147

$124,200


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description

6

14.182

Component Units

State/Local

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030 348-040 348-050 348-060 348 310

Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bond Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture Loan liability - current - Tax Credit Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

25,386 27,426 1,606,405 88,069 426,950 -

$ $

3,011,373

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-current liabilities

$ $ $ $ $ $ $ $ $ $ $

47,092,653 9,720,159 347,925 -

$ $ $ $

231,420 57,392,157

$

-

$

47,802,812

$

-

$

-

$

Total Liabilities

$

60,403,530

$

142

$

48,691,957

$

11,407

$

384,941

$

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$ $ $ $

24,557,660 32,856,034 106,397,390 163,811,084

$

$121,421 121,421 $

$23,144,052 $2,500,669 $1,885,758 27,530,479 $

Total Liabilities and Equity/Net assets

$

224,214,614

$

121,563

76,222,436

$

2,991,052

300 508.1 511.1 512.1 513 600

Net tenant rental revenue

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

$25,386

$27,426 $352,938

$70,175 $11,407

$

142

$

889,145

$

11,407

$190,566

$

384,941

$

-

$

-

300,000

$

-

300,000

$

-

$47,092,653 $710,159

$

Income Statement 70300

14.238

$2,991,052

148

$300,000

$

$1,315,206 -$6,011 (6,011) $ 5,396

$

1,315,206

$

$1,690,316 1,690,316 $

$1,940 1,940

1,700,147

$

1,990,316

1,940

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

70400 70500

Total Programs

Description $ $

2,991,052

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

$ $ $ $ $ $ $

110,643,274 6,684,054 64,107 -

$

127,206,742

70610

Capital grants

$

-

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

$ $ $ $ $ $

-

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

9,814,996 266,466 327,618 24,852 24,852 49,704 218,381 71,035 1,233,909 141,842,402

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead

$ $ $ $ $ $ $ $ $ $

3,241,458 103,534 1,597,925 820,934 1,620,388 -

$

14.182

Component Units

State/Local

Tenant revenue - other Total Tenant Revenue

70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

6

-

$

2,991,052

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants $

-

$

-

$

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS -

$

-

$594,472

$941,446

$5,882,588

$2,990,962

$61,152

$104,810

$

104,810

$78,968

$

3,131,172 $269,009 $35,583

$91,647

149

$

594,472

$

941,446

$

5,882,588

$

2,990,962

$49,111

$116,228

$119,184

$10,166 $5,405

$56,884 $41,161

$36,036 $24,333

$24,337

$56,502

$35,649


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description Other Total Operating-Administrative

$ $

1,506,635 8,890,874

92000

Asset Management Fee

$

-

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

$ $ $ $ $

62,257 31,808 11,510 105,575

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

$ $ $ $ $ $ $ $ $

155,263 106,345 157,243 10,019 218,749 647,619

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $

205,707 825,137 1,034,099 1,034,099 12,687 2,077,630

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

$ $ $ $ $

307,299 307,299

96110 96120 96130 96140

Property Insurance Liability Insurance Workmen's Compensation All Other Insurance

$ $ $ $

416,802

14.182

$

$423 423 $

$

$10,710 10,710 $

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

Component Units

State/Local

91900 91000

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

6

$638,584 1,034,823 $

-

$845 89,864 $

-

$

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

$55,228 326,003 $

$15,348 230,550

$

-

$

-

$

-

$

-

$218,749 600,235 $

-

$

-

$

-

$

-

$152,597 $75,961 $152,928

$

-

$

$186,548 $813,405

$

-

$

$

-

$

$4,497

$974,448 974,448 $ 1,974,401

$

-

$

-

$

$3,372 3,372 $

-

$

-

$

7,869

$216,060

$

-

$

216,060

$243,239

150

$3,446

$

$5,049

$

-

$

-

$

5,049

$10,404

3,446

$690

$

690

$12,669


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description

6

Component Units

State/Local

96100

Total Insurance Premiums

$

416,802

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$ $ $ $ $ $ $ $

389,230 17,686 498,683 905,599

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$ $ $ $

1,040,843 1,040,843

$

-

$

96900

Total Operating Expenses

$

14,392,241

$

24,549

$

97000

Excess Revenue Over Operating Expenses

$

127,450,161

$

80,261

$

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $

65,119 2,081,254 98,635,402 117,236,057 2,665,180 134,293,478

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In

$ $ $ $ $ $ $ $ $ $ $ $

$

14.182

-

$

$13,416

243,239

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

$

-

$

-

$

10,404

$

12,669

$

-

$

-

$

-

$

-

1,040,843

$

-

$

-

$

-

$

-

5,137,422

$

89,864

$

-

$

349,325

$

247,355

(2,006,250) $

504,608

$

941,446

$

5,533,263

$

2,743,607

$10,135

$17,686

$

13,416

$

27,821

$1,040,843

$526,771

$5,494,692

$2,750,370

$2,615,211

$

24,549

$

7,752,633

(249,867) 1,525,692 -

$1,525,692

151

$

616,635

$

-

$

5,844,017

$

2,997,725


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Total Programs

Description

6

Component Units

State/Local

10092 10093 10094 10100

Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$ $ $ $

1,275,825

$

-

$

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

8,824,749

$

80,261

$

11020

Required Annual Debt Principal Payments

$

-

11030

Beginning equity

$

157,647,043

11040-010 11040-020 11040-030 11040-040 11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

HAP Equity Remitted to HUD - Presented as Receivable from HUD Utilization of HAP Equity During Fiscal Year Ended 9/30/2008 Adjustment of Partners' Equity - Withdrawal Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

$ $ $ $ $ $ $ $ $ $ $ $

8,625,147 (5,678,868) (20,337) (5,586,650) (2,660,708) $

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

$ $ $ $ $ $ $ $

(1,548,805) 6,684,054 64,107 266,466 24,852 12,123

$ $ $ $ $

7,051,602 7,124,191 49,969 -

$ $ $ $

7,174,160 (122,558) (1,671,363) (1,671,363)

11180-001 11180-010 11180-015 11180-020 11180-021

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Other Revenue Comment for Other Revenue

$ $ $ $

$41,160

14,473,120 110,643,274 24,852 8,625,147

152

14.182

1,525,692

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

$

(3,095,769) $

$30,646,585

-

$

-

$

(22,163) $

941,446

$

$2,814,636

$373,760

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

-

$

38,571 $

$1,651,745

(6,763)

$795,353

-$20,337

-$2,798,484

- $

(20,337) $

(2,798,484) $

-$786,650

-

$

-

$

(786,650)


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

2

Line Item No.

Description

11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

Total Programs

State/Local

$ $ $ $

71,035 119,364,308 100,781,775 5,678,868

$ $ $ $

106,460,643 12,903,665 27,376,785 27,376,785 88920 0 0 118016 115268

11270

Excess Cash

$

-

11610 11620 11630 11640 11650 11660 13510 13901

Land Purchases Building Purchases Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

$ $ $ $ $ $ $ $

-

6

14.182

Component Units

5628 5483

153

14.218

Community Development N/C S/R Section Block 8 Programs Grants/Entitle ment Grants

960 960

14.238

14.241

Shelter Plus Care

Housing Opportunities for Persons with AIDS

5488 5488

3243 3243


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

Balance Sheet 111 112 113 114 115 100 121 122-010 122-020 122-030 122 124 125-010 125-020 125-030 125-040 125-050 125-060 125 126 126.1 126.2 127 128 128.1 129 120

Cash-unrestricted Cash-restricted-modernization and development Cash-other restricted Cash-tenant security deposits Cash - Restricted for payment of current liability Total Cash Accounts receivable - PHA projects Accounts receivable - HUD other projects - Operating Subsidy Accounts receivable - HUD other projects - Capital fund Accounts receivable - HUD other projects - Other Accounts receivable - HUD other projects Account receivable - other government Account receivable - miscellaneous - Not For Profit Account receivable - miscellaneous - Partnership Account receivable - miscellaneous - Joint Venture Account receivable - miscellaneous - Tax Credit Account receivable - miscellaneous - Other Other - Comment Account receivable - miscellaneous Accounts receivable - tenants Allowance for doubtful accounts - tenants Allowance for doubtful accounts - other Notes, Loans, & Mortgages Receivable - Current Fraud recovery Allowance for doubtful accounts - fraud Accrued interest receivable Total receivables, net of allowance for doubtful accounts

131 132 135 142 143 143.1 144 145 150

Investments - unrestricted Investments - restricted Investments - Restricted for payment of current liability Prepaid expenses and other assets Inventories Allowance for obsolete inventories Inter program - due from Assets held for sale Total Current Assets

161 162 163 164 165 166 167 168 160

Land Buildings Furniture, equipment and machinery - dwellings Furniture, equipment and machinery - administration Leasehold improvements Accumulated depreciation Construction in progress Infrastructure Total capital assets, net of accumulated depreciation

$3,177,692 $17,365,087

$

3,177,692

$

$120,759

$

$847,484 18,212,571 $

-

$

-

$

$8,827,960

-

$

-

$

-

$207,574

$76,772

-

-$3,391,393 $240,149 -$163,311 $

$6,782,785 3,512,151 $

8,981,570

$

-

$

-

$

207,574

$18,967

$1,027,792 $

7,717,635

$35,203 $

27,213,108

$19,073

$3,298,710

$

35,203

$

19,073

$

3,506,284

$

-

$

-

$

-

$

-

$

-

$330,001 -$231,599

$

-

154

$

98,402


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

171-010 171-020 171-030 171-040 171-050 171-060 171

Notes, Loans, & mortgages receivable - Non-current - Not For Profit Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current

172-010

Notes, Loans, & mortgages receivable - Non-current - past due - Not For Profit

172-020 172-030 172-040 172-050 172-060 172 173 174-010 174-020 174-030 174-040 174-050 174-060 174 176-010 176-020 176-030 176-040 176-050 176-060 176 180

Notes, Loans, & mortgages receivable - Non-current - Partnership Notes, Loans, & mortgages receivable - Non-current - Joint Venture Notes, Loans, & mortgages receivable - Non-current - Tax Credit Notes, Loans, & mortgages receivable - Non-current - Other Other - Comment Notes, Loans, & mortgages receivable – Non-current - past due Grants receivable – Non-current Other assets - Not For Profit Other assets - Partnership Other assets - Joint Venture Other assets - Tax Credit Other assets - Other Other - Comment Other assets Investment in Joint venture - Not For Profit Investment in Joint venture - Partnership Investment in Joint venture - Joint Venture Investment in Joint venture - Tax Credit Investment in Joint venture - Other Other - Comment Investment in joint venture Total Non-current Assets

190 311 312 313 321 322 324 325 331-010 331-020 331-030 331 332 333 341 342-010

Total Assets

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

$67,987,383

$

67,987,383

$9,025,000 $

9,025,000

$

-

$28,570,728

$ $

28,570,728 105,583,111

$

98,402

$

-

$

-

$

-

$

-

$

113,300,746

$

27,311,510

$

35,203

$

19,073

$

3,506,284

$

-

Bank overdraft Accounts payable <= 90 days Accounts payable > 90 days past due Accrued wage/payroll taxes payable Accrued compensated absences - current portion Accrued contingency liability Accrued interest payable Accounts payable - HUD PHA Programs - Operating Subsidy Accounts payable - HUD PHA Programs - Capital fund Accounts payable - HUD PHA Programs - Other Accounts payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other government Tenant security deposits Deferred revenue - Operating Subsidy

$65,463 $6,458 $40,818

$116,661

155


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

342-020 342-030 342 343-010 343-020 343 344 345 346 347 348-010 348-020 348-030 348-040 348-050 348-060 348 310

Deferred revenue - Capital fund Deferred revenue - Other Deferred revenue CFFP Capital Projects/ Mortgage Revenue Current portion of long-term debt - capital projects/mortgage revenue bond Current portion of long-term debt - operating borrowings Other current liabilities Accrued liabilities - other Inter program - due to Loan liability - current - Not For Profit Loan liability - current - Partnership Loan liability - current - Joint Venture Loan liability - current - Tax Credit Loan liability - current - Other Other - Comment Loan liability - current Total Current Liabilities

351-010 351-020 351 352 353 354 355-010 355-020 355-030 355-040 355-050 355-060 355 356 357 350

Long-term debt - CFFP Long-term - Capital Projects/ Mortgage Revenue Capital Projects/ Mortgage Revenue Bonds Long-term debt, net of current - operating borrowings Non-current liabilities - other Accrued compensated absences- Non-current Loan liability - Non-current - Not For Profit Loan liability - Non-current - Partnership Loan liability - Non-current - Joint Venture Loan liability - Non-current - Tax Credit Loan liability - Non-current - Other Other - Comment Loan liability â&#x20AC;&#x201C; Non-current FASB 5 Liabilities Accrued Pension and OPEB Liability Total Non-current liabilities

$

-

$

8,710,000

$

Total Liabilities

$

9,145,759

$

Invested in capital assets, net of related debt Restricted Net Assets Unrestricted Net Assets Total Equity/Net Assets

$

$3,177,692 $100,977,295 104,154,987 $

$98,402 $27,177,673 -$1,570,653 25,705,422 $

$35,203 35,203 $

Total Liabilities and Equity/Net assets

$

113,300,746

27,311,510

35,203

300 508.1 511.1 512.1 513 600

$315,000 $120,759

$ $

435,759

$

1,026,743

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

$5,386

$40,621 $100,568

$

-

$

5,386

$

257,850

$

-

$231,420 579,345 $

-

$

-

$

-

$

-

-

$

5,386

$

257,850

$

-

$13,687 13,687 $

$3,248,434 3,248,434 $

-

19,073

3,506,284

-

$8,710,000 $347,925

Income Statement 70300

$868,292 $42,062 $3,650

14.856

Net tenant rental revenue

156

$

1,606,088

$

$

$

$

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

70400 70500 70600-010 70600-020 70600-030 70600-031 70600-040 70600-050 70600-060 70600-070 70600

Description Tenant revenue - other Total Tenant Revenue

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing $

Capital grants

70710 70720 70730 70740 70750 70700

Management Fee Asset Management Fee Book-Keeping Fee Front Line Service Fee Other Fees Total Fee Revenue

70800 71100-010 71100-020 71100 71200 71300 71310 71400-010 71400-020 71400 71500 71600 72000-010 72000-020 72000 70000

Other government grants Housing Assistance Payment Administrative Fee Investment income - unrestricted Mortgage interest income Proceeds from disposition of assets held for sale Cost of sale of assets Housing Assistance Payment Administrative Fee Fraud recovery Other revenue Gain or loss on sale of capital assets Housing Assistance Payment Administrative Fee Investment income - restricted Total Revenue

91100 91200 91300 91310 91400 91500 91600 91700 91800 91810

Administrative salaries Auditing fees Management Fee Book-Keeping Fee Advertising and Marketing Employee benefit contributions - administrative Office Expenses Legal Expense Travel Allocated Overhead

-

$

-

$

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

-

$

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

-

$

-

$

-

$

-

$110,643,274 $6,684,054

Housing assistance payments Ongoing administrative fees earned Hard to house fee revenue FSS Coordinator Actual independent public accountant audit costs Total preliminary fees earned All other fees Admin fee calculation description HUD PHA operating grants

70610

14.871

$64,107

$249,867 $

$

$

117,391,435

$54,778

$3,354

$8,912,836

$266,466 266,466

$24,852 $24,852 49,704 $12,123

$22,480

$71,035

$

$1,162,874 $ 1,412,741 $

157

71,035 117,790,763

$

54,778

$

25,834

$

8,912,836

$2,349,314 $23,230 $1,323,877 $647,071

$338,612 $44,721 $170,962 $102,964

$1,244,443

$167,810


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

91900 91000

Other Total Operating-Administrative

92000

Asset Management Fee

92100 92200 92300 92400 92500

Tenant services - salaries Relocation Costs Employee benefit contributions - tenant services Tenant services - other Total Tenant Services

93100 93200 93300 93400 93500 93600 93700 93800 93000

Water Electricity Gas Fuel Labor Sewer Employee benefit contributions - utilities Other utilities expense Total Utilities

94100 94200 94300-010 94300-020 94300-030 94300-040 94300-050 94300-060 94300-070 94300-080 94300-090 94300-100 94300-110 94300-120 94300 94500 94000

Ordinary maintenance and operations - labor Ordinary maintenance and operations - materials and other Ordinary Maintenance and Operations Contracts - Garbage and Trash Removal Contracts Ordinary Maintenance and Operations Contracts - Heating & Cooling Contracts Ordinary Maintenance and Operations Contracts - Snow Removal Contracts Ordinary Maintenance and Operations Contracts - Elevator Maintenance Contracts Ordinary Maintenance and Operations Contracts - Landscape & Grounds Contracts Ordinary Maintenance and Operations Contracts - Unit Turnaround Contracts Ordinary Maintenance and Operations Contracts - Electrical Contracts Ordinary Maintenance and Operations Contracts - Plumbing Contracts Ordinary Maintenance and Operations Contracts - Extermination Contracts Ordinary Maintenance and Operations Contracts - Janitorial Contracts Ordinary Maintenance and Operations Contracts - Routine Maintenance Contracts Ordinary Maintenance and Operations Contracts - Misc Contracts Ordinary Maintenance and Operations Contracts Employee benefit contribution - ordinary maintenance Total Maintenance

95100 95200 95300 95500 95000

Protective services - labor Protective services - other contract costs Protective services - other Employee benefit contributions - protective services Total Protective Services

96110 96120 96130 96140

Property Insurance Liability Insurance Workmen's Compensation All Other Insurance

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing $

$5,000 5,000 $

$729,341 6,317,276 $

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program $61,866 886,935 $

-

$

-

$

-

-

$

-

$

-

$

-

-

$

-

$

-

$

-

-

$

-

$

$5,981 5,981 $

-

-

$

-

$

5,981

$

-

$

-

$62,257

$

-

$

$31,808 $800 94,865 $ $2,666 $30,384 $4,315 $10,019

$

-

$

47,384

$

$19,159 $3,789

$

-

$

$

-

$

$50,298 50,298 $ $12,687 85,933 $

$77,440

$

-

$

77,440

$132,638

158

$8,060

$

-

$

-

$

8,060

$17,852


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing

96100

Total Insurance Premiums

96200 96210 96300 96400 96500 96600 96800 96000

Other general expenses Compensated absences Payments in lieu of taxes Bad debt - tenant rents Bad debt - mortgages Bad debt - other Severance expense Total Other General Expenses

$

495,707

$

96710 96720 96730 96700

Interest of Mortgage (or Bonds) Payable Interest on Notes Payable (Short and Long Term) Amortization of Bond Issue Costs Total Interest Expense and Amortization Cost

$

-

96900

Total Operating Expenses

$

97000

Excess Revenue Over Operating Expenses

$

97100 97200 97300-010 97300-020 97300-025 97300-030 97300-035 97300-040 97300-050 97300 97350 97400 97500 97800 90000

Extraordinary maintenance Casualty losses- Non-capitalized Mainstream 1 & 5 year Home-Ownership Litigation Hope IV Moving to Work Tenant Protection All Other Housing assistance payments HAP Portability-in Depreciation expense Fraud losses Dwelling units rent expense Total Expenses

10010 10020 10030-010 10030-020 10030-030 10030-040 10030-050 10030-060 10030 10040 10070 10080 10091

Operating transfer in Operating transfer out Not For Profit Partnership Joint Venture Tax Credit Other Other Comment Operating transfers from / to primary government Operating transfers from / to component unit Extraordinary items, net gain/loss Special items, net gain/loss Inter Project Excess Cash Transfer In

$

-

$

132,638

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

$

-

$

-

$

17,852

$

-

368,655

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

$

-

500,707

$

7,124,191

$

-

$

-

$

918,828

$

-

912,034

$

110,666,572

$

54,778

$

25,834

$

7,994,008

$

-

$

-

$365,679

$495,707

$2,976

$65,119

$

$2,081,254 $98,635,402 100,781,775

$30,933

$14,941

$7,636,575

$49,969

$

500,707

-$249,867

$

-

159

$

107,955,935

$

30,933

$

14,941

$

8,555,403


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing

10092 10093 10094 10100

Inter Project Excess Cash Transfer Out Transfers between Programs and Projects - in Transfers between Programs and Projects - out Total other financing sources (uses)

$

10000

Excess (Deficiency) of Revenue Over (Under) Expenses

$

11020

Required Annual Debt Principal Payments

11030

Beginning equity

11040-010 11040-020 11040-030 11040-040 11040-050 11040-060 11040-070 11040-080 11040-090 11040-100 11040-110 11040

HAP Equity Remitted to HUD - Presented as Receivable from HUD Utilization of HAP Equity During Fiscal Year Ended 9/30/2008 Adjustment of Partners' Equity - Withdrawal Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Prior period adjustments and correction of errors - Editable Equity Transfers Equity Transfers Equity Transfers Equity Transfers Equity Transfers Prior period adjustments, equity transfers, and correction of errors

11170-001 11170-010 11170-020 11170-021 11170-030 11170-040 11170-045 11170-050 11170-051 11170-060 11170-080 11170-090 11170-095 11170-100 11170-101 11170-110 11170-002 11170-003 11170

Administrative Fee Equity- Beginning Balance Administrative Fee Revenue Hard to House Fee Revenue FSS Coordinator Grant Audit Costs Investment Income Fraud Recovery Revenue Other Revenue Comment for Other Revenue Total Admin Fee Revenues Total Operating Expenses Depreciation Housing Assistance Portability In Other Expenses Comment for Other Expense Total Expenses Net Administrative Fee Administrative Fee Equity- Ending Balance Administrative Fee Equity

11180-001 11180-010 11180-015 11180-020 11180-021

Housing Assistance Payments Equity - Begining Balance Housing Assistance Payment Revenues Fraud Recovery Revenue Other Revenue Comment for Other Revenue

14.871

(249,867) $ 662,167

$

$103,492,820

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

-

$

-

$

-

$

-

$

-

9,834,828

$

23,845

$

10,893

$

357,433

$

-

(2,001,516) $

-

$12,924,315

$11,358

$2,794

$4,892,517

$8,625,147 -$5,678,868

-$2,001,516

$

-

160

$

2,946,279

$ $ $ $ $ $

-$1,548,805 6,684,054 64,107 266,466 24,852 $12,123

$ $ $ $

7,051,602 7,124,191 49,969 -

$ $ $ $

7,174,160 (122,558) (1,671,363) (1,671,363)

$ $

$14,473,120 110,643,274 24,852 $8,625,147

$

-

$

-

$


HOUSING AUTHORITY OF THE CITY AND COUNTY OF SAN FRANCISCO FINANCIAL DATA SCHEDULE - LEVEL 3 PROGRAM FINANCIALS SEPTEMBER 30, 2008

14.866

Line Item No.

Description

11180-025 11180-030 11180-080 11180-090 11180-091 11180-100 11180-002 11180-003 11180

Investment Income Total HAP Revenues Housing Assistance Payments Other Expenses Comments for Other Expenses Total Housing Assistance Payments Expenses Net Housing Assistance Payments Housing Assistance Payments Equity-Ending Balance Housing Assistance Payments Equity

11190-210 11190-220 11190-230 11190 11210

Total ACC HCV Units Unfunded Units Other Adjustments Unit Months Available Unit Months Leased

11270

Excess Cash

11610 11620 11630 11640 11650 11660 13510 13901

Land Purchases Building Purchases Furniture & Equipment-Dwelling Purchases Furniture & Equipment-Administrative Purchases Leasehold Improvements Purchases Infrastructure Purchases CFFP Debt Service Payments Replacement Housing Factor Funds

14.871

Revitalization of Severely Housing Choice Vouchers Distressed Public Housing $ $ $

71,035 119,364,308 100,781,775 $5,678,868

$ $ $ $

106,460,643 12,903,665 27,376,785 27,376,785

97.109

14.DVP

Disaster Housing Assistance Grant

Disaster Voucher Program

14.856

14.872

Public Housing Section 8 Mod Capital Fund Rehab Program Program

88,920

88920 86317

161

36 36

13 13

13728 13728


Audit Report 2008  

Audit Report

Advertisement