HomeMy WebLinkAboutMN-IURAGOV-2014-04-14Approved: 6/20/14
108 E. Green Street
Ithaca
Urban
Renewal
Agency
Ithaca, New York 14850
(607) 274-6559
(607) 274-6558 (fax)
MINUTES
ITHACA URBAN RENEWAL AGENCY
Governance Committee (GC)
8:30 AM, Friday, April 4, 2014
Third Floor Conference Room, 3rd Floor, City Hall, Ithaca, NY
Present: Eric Rosario, Susan Cummings, David Whitmore, Kathy Schlather
Excused: None.
Vacancy: 1
Staff: Nels Bohn, JoAnn Cornish, Charles Pyott
Guests: None.
I. Call to Order
Chairperson Rosario called the meeting to order at 8:43 A.M.
II. Agenda Additions/Deletions ― None.
III. Public Comments (3‐minute maximum per person) ― None.
IV. Review of Meeting Minutes: December 16, 2013
Cummings noted she actually voted against the Ithaca Gun resolution to award $25,000
of CDBG funds for the Ithaca Falls Overlook site clean‐up.
Whitmore moved, seconded by Schlather, to approve the December 16, 2013 minutes,
with one minor modification. Carried Unanimously 4‐0
V. New Business
A. Authorize Hiring of Community Development Planner
Bohn reported that the selection committee did not reach a decision with the two
finalists; so it intends to obtain more information in the form of a practical exercise for
the two candidates. Both are well‐qualified. As a result, the Committee will not be able
to authorize the hiring at this time.
IURA GC Minutes
April 4, 2014
Page 2 of 6
― EXECUTIVE SESSION ―
Whitmore moved, seconded by Cummings, to open the Executive Session at 8:54 a.m.
to discuss matters leading to the employment of a particular person.
Carried Unanimously 4‐0
Whitmore moved, seconded by Cummings, to close the Executive Session at 9:10 a.m.
Carried Unanimously 4‐0
No action was taken in the Executive Session.
Rosario suggested the Committee meet immediately prior to the full IURA meeting on
April 17th, 2014 to make a final decision on the candidates. There were no objections.
B. Financial Reporting
1. 2013 Financial Audit
Cummings asked what the following sentence means, in the letter entitled
Communication with Those Charged with Governance at the Conclusion of the Audit:
“Certain financial statement disclosures are particularly sensitive because of their
significance to financial statement users.” Bohn replied he is not sure. He suggested it
may be a standard statement.
Bohn announced an Audit Committee has now been established at the recommendation
of the auditors. The financial audit will be brought to that committee for review.
Although, since most of the findings relate to the City’s own operations, there is not
much for it to review.
Cummings remarked the IURA has been compelled to perform considerable extra work
it should not have had to do, since it is the City that is responsible for the late audits.
That should be emphasized to the IURA and City officials.
Bohn responded the City Controller’s Office has been working on trying to get its audit
done in a timely fashion and had actually been making modest incremental progress
towards that goal ― until this year. Unfortunately, this year will probably be another
June or July year, nine months late.
Rosario noted he would communicate the Committee’s concerns to Common Council
and the prospect of serious repercussions if the situation is not fixed. He asked if the
Committee has a solution to propose.
IURA GC Minutes
April 4, 2014
Page 3 of 6
Cummings replied the IURA has offered its assistance in the past and made its
Accountant available to the City (and even offered to absorb some of the costs). The
ball is now in the City’s court to offer suggestions.
Bohn noted the City did use the IURA Accountant for a little work and used some IURA
funds to extract some data from MUNIS.
Bohn added the auditor is also frustrated with the process, since the late audit impacts
her busy work schedule. One would ideally want the audit completed within 3 months
of fiscal year’s end. If it is not completed by August, then City enters its budget season,
which inevitably delays the audit until November. Bohn noted that the City at least now
has a Chief of Staff, who is charged in part with working on the budget.
In that case, Cummings suggested, Common Council should simply refer the problem
directly to the Chief of Staff. Bohn agreed he appears to be an accomplished problem‐
solver.
Rosario remarked that he had in fact mentioned something along those lines some time
ago to the Mayor, who did not seem to think the Chief of Staff would be working on the
budget.
Schlather observed the Chief of Staff could only help if/when he has been given financial
data to work with.
Bohn noted the City’s unwieldy Capital Projects financial management system currently
in use is one of the major hang‐ups in the whole process. Another major issue for the
City is its payroll system, which is highly inefficient (e.g., it operates on a weekly payroll
schedule, which takes considerable time/resources and could be done every 2 weeks).
Cummings suggested it would be helpful to submit a succinct written statement and
accompanying list of question to Common Council. Rosario agreed. He added
something could also be submitted to the Ithaca Journal, following the discussion with
Council.
2. 2013 Budget vs. Actual Analysis
Bohn remarked that it is difficult to understand the financial audit itself, since it converts
the IURA’s operations into an assets and liabilities format, which is not very logical for
grants.
IURA GC Minutes
April 4, 2014
Page 4 of 6
Bohn noted the auditors choose one project every year to perform a more in‐depth
analysis of. (Last year, it was the City’s Clinton Street Bridge repair project.) Every other
year, the auditors review an IURA project. This time, they analyzed the Kitchen
Theatre’s Next Steps Training Program (both financially and programmatically), which
was a rigorous process. No concerns were raised by the Auditors in their review of this
project.
Bohn noted that in terms of Assets and Liabilities the IURA is not in a negative situation.
3. Review of IURA Current Assets & Restrictions on Cash Assets
Bohn noted that in reviewing the budget analysis one can see that the IURA spent
$9,000 less than budgeted in 2013. All the figures are basically on target. The IURA
came in a little short on income, but benefited in the end with a net positive of $5,000.
(Whitmore departed at 9:51 a.m.)
Cummings inquired into the IURA statement regarding the Neighborhood Housing
Initiative (NHI) bond. Bohn replied that the IURA authorized, and the City guaranteed,
up to $2 million of bonds for the NHI program. Of that amount, $1.05 million has been
issued with a balance of approximately $590,000 currently on hand. Issuance of any
additional bond funds will require close cooperation with the Mayor and Controller.
C. Programmatic Reporting
1. 2012 HUD Annual Community Assessment (July 2012‐June 2013)
Bohn noted that the assessment found the IURA in full compliance ― with the one
exception of the late City financial statements. The report also contained the following
recommendations: (1) that the PR26 Financial Summary report be updated to include
explanations for the adjustments that were made; and (2) that future enhanced
reporting about the city’s homeless populations will be required. Bohn reported that
explanations of adjustments to the PR 26 report were sent to HUD‐Buffalo.
VI. Other Business
A. IURA Board Annual Self‐Evaluation & Distribution of Forms
Bohn announced that the Confidential Evaluation of Board Performance form would be
submitted to Board members, as required by NYS Public Authorities Law (PAL). He
noted the Committee critiqued some of the questions last year.
Cummings suggested asking IURA Board members if there are any questions they would
like to add.
IURA GC Minutes
April 4, 2014
Page 5 of 6
Schlather asked if the IURA performs routine conflict‐of‐interest disclosures. Bohn
replied there has been some recent discussion of that particular issue. He consulted
with the City Attorney’s Office, which indicated that conflict‐of‐interest disclosures
should only apply to actual elected officials on the IURA Board. The issue arose again
recently. In fact, IURA legal counsel issued a recommendation that an IURA member
recuse themselves from consideration of certain items due to a potential conflict of
interest.
Schlather stressed that transparency should be maintained to the maximum possible
extent and all potential conflicts divulged.
Cummings observed there is a limited pool of public service volunteers in small cities,
compared to large ones; so potential perceived conflicts of interest are far more likely to
arise in a city the size of Ithaca.
Bohn added that the higher up one happens to be in an organization/company, the
better‐off one would be to recuse oneself if the entity stands to benefit from an IURA
action, since people in positions of greater authority have greater control over a
potential project.
Bohn noted that IURA Board member are verbally asked to divulge any potential
conflicts of interest at each meeting involving selection of projects for financial
assistance.
B. Review of IURA Financials ― February 2014
Bohn noted that the loans are in good shape, although the Band Wagon Brewpub,
Neighborhood Pride, and Ithaca Coffee Company are all delinquent. The Ithaca Coffee
Company encountered a mailing address problem, but have otherwise always been on
time. The Band Wagon Brewpub stated that it made a payment after the due date, so
that should be reflected on the next financials report. The Finger Lakes Wine Center has
been brought before the IURA as defaulted loan loss. Diane’s Downtown Auto is
current.
Bohn remarked it is possible the Band Wagon Brewpub is experiencing some problems,
although management does not indicate financial issues are responsible for late
payments.
Bohn noted all 2013 projects all reflected on the report and show expenditures. There
are no lagging projects. The eLab Downtown Retail Corridor project’s funding was
terminated, since it never met its milestones; so $7,800 of that funding will roll back into
the funding pool for new projects.
IURA GC Minutes
April 4, 2014
Page 6 of 6
C. IURA Real Property Dispositions
Bohn reported the IURA marketed the 215‐221 W. Spencer Road property through Chris
Anagnost of Christopher real estate. An offer was received and accepted by the IURA
for $110,000. The buyer wants to use it for a multi‐family residential project (no
building design has been provided).
Bohn announced that the 701 Cliff Street building has now been demolished and the
property listed for sale at $37, 500. Multiple offers were received. A final offer was
accepted for $51,000, to be made into one or more housing units.
D. IURA & Common Council Actions of Interest to Committee
None.
E. Staff Report
Bohn reported that Paola Woolfolk is the new IURA Accountant. She appears very
smart, competent and familiar with many IURA financial reporting forms.
F. Next Meeting: Thursday, May 16, 2014, 8:30 a.m.
VII. Adjournment
The meeting was adjourned by consensus at 10:53 A.M.
— END —
Minutes prepared by C. Pyott, edited by N. Bohn.