The URL can be used to link to this page

Home My WebLink About2020.07.13 e-packetPledge of Allegiance Housing Authority of the City of South San Francisco 350 C Street, South San Francisco, CA 94080 Monday July 13, 2020 at 6:00 p.m. 1. Roll Call and Declaration of Quorum AGENDA II. Previous Minutes: Minutes Regular Meeting March 9, 2020 III. Public Comment (comments are limited to 3 minutes) IV. Approval of Disbursements: Management Vouchers #699 to #779 V. Unfinished Business A. Job Classifications B. Live Scan C. Gardening Project D. Policy and Procedures E. Review and Recommendations F. Audit Question VI. New Business A. Election of Officers B. Award of Audit Contract C. Accepting Proposal of Superior Pressure Washing to Clean Exterior of Buildings D. Adoption of 2020 Maximum Income Limits for Admission E. Form a Sub -Committee to Create a Policy for Outdoor Lights and Decorations VII. Closed Session A. Executive Performance Review B. Personnel Matters VIII. Information Only A. 2020 Public Housing Program High Performer Certificate B. Tenant Accounts Receivable IX. Comments from Commissioners X. Adjournment Next Meeting: Monday, August 13, 2020 MINUTES OF THE REGULAR MEETING OF THE HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO, CA HELD ON MARCH 9, 2020 The Commissioners of the Housing Authority of the City of South San Francisco met at their regular meeting at the office of the Housing Authority at 350 C Street, South San Francisco, California at 6:00 p.m. on Monday, November 12, 2019. The meeting was called to order by Chairman Pitocchi, followed by the Pledge of Allegiance. Present were as follows and a quorum was declared: PRESENT: S. Pitocchi, D. VongSpillen, T. RatcliffPowell, L. Mercado ABSENT: L. DePazFemandez PREVIOUS MINUTES: A motion was made by Commissioner Mercado and seconded by Commissioner Pitocchi that the amended minutes for the regular meeting, held on November 12, 2019 be approved. Motion passed and Commissioner VongSpillan abstained. A motion was made by Commissioner VongSpillen and seconded by Commissioner Mercado that the minutes for the regular meeting, held on August 12, 2019 be approved. Motion passed unanimously. There was no action for the minutes of the Special Meeting held on October 9, 2019, there was no quorum. PUBLIC COMMENT: None. APPROVAL OF DISBURSEMENTS: A motion was made by Conunissioner Mercado and seconded by Commissioner VongSpillen that checks #4989 through W5000 be approved. Motion passed with Commissioner Pitocchi voting nay. UNFINISHED BUSINESS: Items under this category: A. Job CLassifications: A motion was made by Chairman Pitocchi and seconded by Commissioner Mercado to move this item to the next meeting with complete job descriptions and SSF salary survey; motion passed unanimously; B. Live Scan (this to be placed on the next regular agenda); C. Laundry Room: Has become a file room per the Executive Director. D. Gardening Project: This item will be carried to the next regular meeting. E. Policy and Procedures: The Board requested all H.A. Policies and Procedures be emailed to the Board. F. Policies and Recommendation was changed from Review and Recommendations and carried to the next regular meeting. G. Audit Question: The answer regarding credit risk will be provided at the next meeting. NEW BUSINESS: A. Adoption of FYE 3/31/2021 Operating Budget: Commissioner VongSpillen moved that Resolution #1085, Resolution Certifying Operating Budget for Conventional Public Housing Project, Contract No. SF -429 for Fiscal Year Ending March 31, 2021 be adopted as introduced by Commissioner Mercado and seconded by Commissioner Pitocchi. Motion passed unanimously. Commissioner Mercado moved that Resolution #1086, Resolution for Project Cal 15/2, 4, Contract SF -429 Certifying Compliance with Provisions of Seciton 207, Subsection (a) Part II of the Annual Contributions Contract for FYE March 31, 2021 be adopted as introduced by Commissioner Pitocchi and seconded by Commissioner VongSpillan. Motion passed unanimously. B. Approving Physical Inventory of Non -Expendable Equipment: Commissioner Mercado moved that Resolution #1087, Resolution Approving Physical Inventory of all Non -Expendable Equipment, be adopted as introduced by Commissioner VongSpillan and seconded by Commissioner Pitocchi. Motion passed unanimously. C. Annual Renewal of HARRP: A motion was made by Commissioner Mercado and seconded by Commissioner Pitocchi for the annual renewal of HARRP insurance for coverage from 4/l/2020 through 4/1/2021 in the amount of $19,267.00. Motion passed unanimously. D. Form a Committee to Create a Policy for Outdoor Xmas Lights and Decorations: A motion was made by Commissioner Pitocchi and seconded by Commissioner VongSpillen to move this item to the next regular meeting. Motion passed unanimously. E. Accepting Proposal of Davey Tree Expert Company to Service Trees: Commissioner VongSpillen moved that Resolution #1089, Resolution Accepting Proposals of the Davey Tree Expert Company to Service Trees, be adopted as introduced by CDMiMioner Mercado and seconded by Commissioner Powel. Motion passed with Commissioner Pitocchi voting nay. CLOSED SESSION: The Board went into closed session at 9:15 p. n. and came out of closed session at 10:33 p.m., the Executive Performance Review and Personnel Matters will be carried over to the next regular meeting. INFORMATION ONLY: Tenants' Accounts Receivable. Two tenants will receive promissory notes for payment and another will be taken to court for eviction. COMMENTS FROM COMMISSIONERS: The meetings are too long ADJOURNMENT: With no objection, Chairman Pitocchi adjoumed the meeting at 10:42 p.m. Seal Attest Chairman Secretary 10:01 AM Housing Authority of the City of South San Francisco Account QuickReport 63/25120 As of March 31, 2020 Cash Basis Date Num 111 Cash -Checking o3/1s/2020 0311312D20 03/1312020 03/1312020 03/1212020 03131/2020 03131/2020 03/3112020 03/31/2020 0313012020 03113/2020 E -pay, 0312712020 E -pay 03/27/2020 E -pay. 03/1512020 699' 03/1512020 700' 03115/2020 701' 03/1512020 7021 03/15/2020 703' 03/15/2020 704, 03115/2020 7051 03115/2020 706' 0311512020 707 03115/2020 7081 0311512020 7091 03115/2020 7101 '03115/2020 711 03/15/2020 7121 03115/2020 7131 03/31/2020 714 03/3112020 715 03/31/2020 716 03131/2020 717 03131/2020 718 03131/2020 719 03/31/2020 720 03/3112020 721 03131/2020 722 03/31/2020 723 03131/2020 724 03/3112020 725 03/3112020 726 03/31/2020 727 Name Barbara G Schumacher Mark W. Smith Patricia M. Fornesi Roberto A. Servellon QuickBooks Payroll Ser... Barbara G Schumacher Mark W. Smith Patricia M. Fames! Roberto A. Servellon QuickBooks Payroll Bar... Tri Counties Bank Tri Counties Bank EDD Cropper Rowe, LLP HARRP Home Depot Credit Ser... Lowe's Medallion Windows Millbrae Lock POWER BUSINESS TE... sean'sQuality Floors So, City Lumber Sc. San Francisco Scay... Standard Plumbing Sup... state Compensation Ins... Davey Tree Expert Com... California Water Benito... PG&E City of So. San Francisco Citi Cards Curb Appeal Landscape Business Card Bank of ... DaveyTree Expert Com... HD Supply Facilities me... PG&E Medallion Windows Millbrae Lock Sean's Quality Floors So. City Lumber SPRIM Staples Credit Plan WAVE Total 111 Cash - Checking TOTAL Memo Direct Deposit Direct Deposit Direct Deposit Direct Deposit Created by Payroll Sen!* ... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Created by Payroll Serif OR ... .94.8000764 QB Trackieg#... 94.6000764 QB Tracking#,.. 052-3922-3 QB Tracking#.. Service 2121120 HARRP insurance 4/1202... Maintenance Maintenance Replace windows in unt37... Rekey master move•001u... Maintenance contract rapier Furnish and install new Poo.. Maintenance Service 212020 Maintenance Premium for 212912020-31... Tree Pruning 10 pineac:112-. Service 21412020 - 313220 Service 215/2020.3/52020 Sewer 312020 office and Maintenance Service 212020 Maintenance Prune 10 pine trees Maintenance Service 21112020 - 3112020 Replaced failed windows u... Rekey 3 locks and master... Install new flooring and has.. Maintenance Service 21712020.31812020 Office supplies Service 211412020-3114/2020 Paid Amount 0.00 D.00 0.00 0.00 .9,476.86 0.00 0.00 0.00 0.0D .9,476.84 -4,297.96 -0,298.02 .1,665.33 3,656.25 -19;267.00 -508.13 -224.76 -4,640.00 -100.39 56.45 3,700.00 .47.18 .5,169.58 -737.55 -698.92 -4,OOD.00 -3,909.83 -389.88 .4,420.00 -301.70 .3,800.00 -46.77 -4,000.00 .614.11 .65.47 -3,731.00 .72.39 -3,200.00 .37.05 -131.87 -543.67 .255.80 -97,538.76 .97,538.76 Page 1 10:32 AM Housing Authority of the City of South San Francisco 04124120 Account QuickReport Cash Basis As of April 30, 2020 Date Num Name Memo Paid Amount 111 Cash -Checking 0.00 04/15/2020 Barbara G Schumacher Direct Deposit 0.00 04/15/2020 Mark W. Smith Direct Deposit 0.00 0411512020 Patricia M. Fornesi Direct Deposit 0.00 04/15/2020 Roberto A. Servellon QuickBooks Payroll Service Direct Deposit Created by Payroll Service on D41081...9'4766.86 04/14/2020 04/30/2020 Barbara G Schumacher Direct Deposit 00 0.00 04/30/2020 Mark W. Smith Direct Deposit 0.00 04/30/2020 Patricia M. Fornesi Direct Deposit 0.00 04/30/2020 Roberto A. Servellon QuickBooks Payroll Service Direct Deposit Created by Payroll Service on 041241... -9,476.83 04/29/2020 64/15/2020 E -pay Tri Counties Bank 94.6000764 QB Tracking#401419142 -4,297.98 04/28/2020 E -pay Tri Counties Bank 94.6006764 QB Tracking# 1940545... .4,298.04 -1,665.32 04/28/2020 E -pay EDD 052-3922-3 QB Tracking 019407163... -683.63 04/15/2020 04/15/2020 728 729 Choice Builder California Water Service ... May 2620 Service 3/4/20-4/3/2020 -4,964.03 04/15/2020 730 CP Mechanical Inc. Install new gutters unit 36841 and #2 -1,690.00 04/15/2020 731 Lowe's Maintenance -131.85 -2,209.00 04/15/2020 732 Medallion Windows Install windows unit 392 Annual Policy Revision 611/20205/31... -459.60 04/15/2020 733 Nan McKay & Associates,... Service 316/20.4/5/2020 -342.60 04/15/2020 04/15/2020 734 735 PG&E POWER BUSINESS TEC... Maintenance contract -56.65 04/15/2020 736 So. City Lumber Maintenance -97.32 -5,169.58 04/15/2020 737 So. San Francisco Scave... Service 3/2020 Premium 3/29120-4/291202C -696.92 04/15/2020 738 739 State Compensation Insur... City of So. San Francisco Service 4/2020 Sewer .q 420.60 04/30/2020 04/30/2020 740 Curb Appeal Landscape Service 3/2620 -3,800.00 04/30/2020 741 Leo Gotelli Plumbing Unclogged toilets unit 390-1,374-4 ... -495.00 04/30/2020 742 Sean's Quality Floors Install new flooring unstairs unit 398.2 -3,200.00 04/30/2020 743 SPRINT Service 317/20-4/6/2020 -131.54 04/30/2020 744 WAVE Service 3/1512020-411512020 -255.60 -58,017.75 Total 111 Cash - Checking -58,017.75 TOTAL Page 1 9:40 AM Housing Authority of the City of South San Francisco 06/03/20 Account QuickReport Cash Basis As of May 31, 2020 Date Num 111 Cash • Checking 05/15/2020 05/15/2020 05/15/2020 05/15/2020 05/14/2020 05/29/2020 05/2912020 05/2912020 05/29/2020 05/28/2020 05114/2020 E -pay 05/29/2020 E -pay 05/27/2020 E -pay 05/15/2020 745 05/15/2020 746 05/15/2020 747 05/15/2020 748 05/15/2020 749 05/15/2020 750 05/15/2020 751 05/15/2020 752 05/15/2020 753 05/31/2020 754 05/31/2020 755 05/31/2020 756 05/31/2020 757 05/31/2020 758 05/31/2020 759 05/31/2020 760 05/31/2020 761 05/31/2020 762 Total 111 Cash -Checking TOTAL Name Barbara G Schumacher Mark W. Smith Patricia M. Fornesi Roberto A. Servellon QuickBooks Payroll Service Barbara G Schumacher Mark W. Smith Patricia M. Fornesi Roberto A. Servellon QuickBooks Payroll Service Tri Counties Bank Tri Counties Bank EDD Choice Builder Business Card Bank of A... Computer Solutions Co. Curb Appeal Landscape Cropper Rowe, LLP Millbrae Lock POWER BUSINESS TEC... So. San Francisco Scaven... State Compensation Insur... City of So. San Francisco Business Card Bank of A... CP Mechanical Inc. California Water Service Co. Clearlite Trophies EDD PG&E SPRINT WAVE Memo Paid Amount Direct Deposit Direct Deposit Direct Deposit Direct Deposit Created by Payroll Service ... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Created by Payroll Service ... 94.6000764 QB Tracking # ... 94.6000764 QB Tracking # ... 052-3922-3 QB Tracking # ... June 2020 Office Remove McAfee software i... Service 4/2020 Service 4/2020 Unlock office daorloulside... Maintenance contract Service 4/2020 Premium for 4129120-5129... Sewer service 512020 Office supplies Check furance repairstst w... Service 4/4/2020-51112020 Two name plates far comm... Liability for May 19, 2020 Service 4/612020-51512020 Service 41712020-51512020 Service 4/16/2020-5/1312020 0.00 0.00 0.00 0.00 -9,476.87 0.00 0.00 0.00 0.00 -9,476.84 4,297.96 4,298.00 -1,665.33 -683.63 -40.77 -875.00 -3,800.00 -1,031.25 -155.00 -15.08 -5,169.58 -696.92 -4,420.00 -370.77 -360.00 -4,625.11 .65.70 -131.95 -296.12 -131.67 -255.60 -52,339.15 -52,339.15 Page 1 1:10 PM Housing Authority of the City of South San Francisco 06/24/20 Account QuickReport Cash Basis As of June 30, 2020 Date 111 Cash 06/15/2020 06115/2020 06/15/2020 06/15/2020 06/12/2020 06/30/2020 06/30/2020 06/30/2020 06130/2020 06/29/2020 06/12/2020 06/26/2020 06/2612020 06/15/2020 06/15/2020 06/15/2020 06/15/2020 06/15/2020 06/15/2020 06/15/2020 06/15/2020 06/30/2020 06130/2020 06/30/2020 06/30/2020 06/30/2020 06/30/2020 06/30/2020 06/30/2020 06/30/2020 Num Checking E -pay E -pay E -pay 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 Name Barbara G Schumacher Mark W. Smith Patricia M. Fornesi Roberto A. Servellon QuickBooks Payroll Service Barbara G Schumacher Mark W. Smith Patricia M. Fornesi Roberto A. Servellon QuickBooks Payroll Service Tri Counties Bank Tri Counties Bank EDD City of So. San Francisco Choice Builder Cropper Rowe, LLP Curb Appeal Landscape NAHRO POWER BUSINESS TECH... So. San Francisco Scaven... State Compensation Insure... Assisted Housing Manage... California Water Service Co. Computer Solutions Co. Cropper Rowe, LLP PG&E SPRINT WAVE Patricia Fornesi Juan Raigoza Total 111 Cash - Checking TOTAL Memo Paid Amount Direct Deposit Direct Deposit - Direct Deposit Direct Deposit Created by Payroll Service on 0... Direct Deposit Direct Deposit Direct Deposit Direct Deposit Created by Payroll Service on 0... 94-6000764 QB Tracking@ -141... 94-6000764 QB Tracking -104... 052-3922-3 QB Tracking 0 -104... Sewer charge for 612020 Service July 2020 Service 1/2020 & 3/2020 Service 5/2020 Nahro membership 10/1/2020-9... Maintenance contract Service 512020 Premium 5/29/2020-61292020 Assisted Housing Management Service 5/2/2020-6/212020 Remove/install office 2010, upg... Service 5/2020 Service 51612020-6/412020 Service 5/7/2020-61612020 Service 5/14/2020-611312020 Reimbursement for petty cash Pilot 2019 0.00 0.00 0.00 0.00 -9,476.83 0.00 0.00 0.00 0.00 -9,476.89 -4,298.04 -4,297.94 -1,665.31 . -4,420.00 -712.55 -7,375.00 -3,800.00 -123.60 -20.13 -5,169.58 -696.92 -364.65 -5,731.60 -685.00 -4,531.25 311.60 -131.50 -255.68 -251.02 -12,816.40 -76,611.49 -76,611.49 Page 1 V.A. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Job Classifications The Board requested upgraded job classifications for all employees at the Housing Authority. Attached please find the current position descriptions, which are up-to-date and accurate for each position. Attachments: Employee Position Descriptions (4) POSITION DESCRIPTION HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO EXECUTIVE DIRECTOR The duties and powers of the Executive Director shall be governed by the regulations of the U.S. Department of Housing and Urban Development, the Statutes and Laws of the State of California and the By-laws and policies promulgated by the Board of Commissioners of the Authority. The Executive Director shall serve as Secretary to the Board of Commissioners of the Authority. The Executive Director shall direct and manage the business and affairs of the independent Authority under the policy guidance of the Board of Commissioners of the Authority. TYPICAL DUTIES 1. Develops and directs the delivery of public housing services through conventional low - rent housing program. 2. Prepares the budgets of the Authority, directs the preparation and maintenance of financial records and reports, and carries out financial and budgetary controls. 3. Employs and supervises all personnel of the Authority. 4. Develops and directs the maintenance program and operations of the Authority. 5. Maintains custody of all funds of the Authority and invests funds for optimum return. 6. Purchases all property, equipment, and services for the Authority and acts as Contracting Officer for construction contracts and modernization programs. 7. Coordinates the activities of the Authority with the proper offices of the United States Department of Housing and Urban Development, the California State Department of Housing and Community Development, and the City of South San Francisco. MINIMUM QUALIFICATIONS • Three years of responsible assisted housing experience. • Education, training and/or experience equivalent to graduation from and accredited four year college or university. • Valid California Driver's License. POSITION DESCRIPTION HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO ADMINISTRATIVE ASSISTANT The Administrative Assistant, under the supervision of the Executive Director, shall assist in the performance of tenant occupancy functions; perform clerical work is connection with preparing and keeping financial records; receive and issue receipts for tenant payments; perform varied typing, secretarial and clerical work; and perform related work as required. TYPICAL DUTIES 1. Receives rent payments and/or repairs every month; post paymentto spreadsheet and ledger; issues receipts; post to QuickBooks. 2. Check invoices to pay venders; twice a month in QuickBooks. 3. Prepares payroll twice a month and files employment reports to Federal and EDD. 4. Acts as receptionist, answering general inquiries from tenants, applicants and the public; manage all files of tenant and venders; ordering supplies. I. Types letters, reports, contracts, bid specification and similar materials; make copies of records. 2. Operates.computer, calculator, typewriter and other office equipment. 3.Quarterly are done every three months for Federal and EDD also Worker Comp. 4. Assists with interviews of prospective tenants; makes necessary inquiries to complete application for housing; assists with determination of eligibility of tenants for continued occupancy on basis of income, allowable deductions and family size; prepares tenant- relaied reports. 5. Send 50058 report to HUD every month. 6. Semi -Annual reports to HUD; MBE Report, Maintenance Wage. 7. Utility Consumption Report once a year, W-2, W-3 and 1099 Misc. Taxes. 8. Preparing Audit documents for Auditor. 9. Call Labor Department 16n' of every month for statistics count of employees. 10. Scheduling inspections every month and scheduling repairs afteiinspection if needed. 11. End of every month prepare Bank Reconciliations, TAR, and balancing spreadsheets. 12. Prepare payments twice a month to CalPers for retirement and once a month for medical benefits. 13. Throughout the year assist Tenants with signing annual and interim Leases. 14. Deposit all checks to bank, three to four times a month. 15. Interview workers connected with large projects. 16. Maintains petty cash, issuing work orders on a daily basis to maintenance staff. 17. Provide office support to Executive Director. 18. Maintain confidential material. MINIMUM QUALIFICATIONS • Type accurately from clear copy at a rate of 50 words per minute. • Three years of progressively responsible secretarial work requiring frequent contact with the public and receiving, handling and accounting for money. • Equivalent to completion of the twelfth grade, preferably including or supplemental by courses in bookkeeping. Successful completion of one year of business college may be substituted for one year of secretarial experience. • Valid California Driver's License. POSITION DESCRIPTION HOUSING AUTHORITY OF THE CITY OF SOUTHSAN FRANCISCO SENIOR MAINTENANCE WORKER The Senior Maintenance Worker shall perform a wide variety of building and repair task, minor construction projects and related custodial and inventory duties. The Senior Maintenance Worker shall directly supervise any other maintenance worker, and/or part-time or temporary maintenance helpers, in carrying out maintenance and repair activities. TYPICAL DUTIES 1. Make minor construction repairs to building, such as hanging new doors, installing wall board, patching, re -texturing walls, ceiling, front door locks, doorjambs, replace wheel and locks on sliding glass doors, replace interior and exterior breakers, sheet rock and texture, unclog drains in tub and basins, replace thermostats, 2. Receives Work Orders, determine necessary repairs, and performs required repairs on installation tasks such as minor electrical, plumbing, lock repair, ect., and performs minor repairs on stoves, refrigerators, heater and water heater. 3. Inspect apartment units, determine and perform required, clean and refurbish vacated units. 4. Paint interior of occupied and unoccupied units. 5. Lay linoleum and perform related carpentry. Replace bathroom floors and kitchen if needed. 6. Re -screen and/or replace window and door screens. 7. Installs new countertops when needed 8. Replace broken windows. 9. Repair roofs. 10. Maintainhepair wooden/cyclone fence surrounding Authority. 11. Clean and wash office, laundry room and shop interiors; wax floors and removes trash. 12.Operate Authority vehicle to transport tools, equipment and materials; may transport loads of trash to dump site. 13. Maintain Authority vehicle, check fluid levels, change oil, perform minor tune•ups and adjustments, keep vehicle washed and clean. 14. Operate power equipment, such as drills, saws, grinders and polisher. 15. Maintain and report tools, equipment and other gear. 16. Keep inventory of needed replacement parts and supplies for maintenance; maintain inventory book indicating increase and decreases in inventory and price changes; notes on Work Order the price of each item used. 17. Purchases supplies and equipment within established procedures and lints. 18. Keep records of inspections, repairs and other records, as necessary, for maintenance operations. 19. Provides training in work techniques and safety. 20. Performs the more difficult types of building repairs. 21. Observes safe work practices. 22. Perform. other duties as assigned by the Executive Director, acquire permits. 23. Supervise/train and oversee gardeners, maintenance work, oatside contractors. 24. Clean gutters and downspouts, storm drains, garbage enclosumg. MINIMUM QUALIFICATIONS Ten years' experience in performing repairs and maintenance work • Completion of the twelfth grade or equivalent • Possession of a valid California Driver's License POSITION DESCRIPTION HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO MAINTENANCE WORKER 11 The Maintenance Worker II shall perform a wide variety of building maintenance and repair tasks, minor construction projects and related custodial and inventory duties. TYPICAL DUTIES 1. Make minor construction repairs to building such as installing wall board, patching walls and ceiling. 2. Make necessary repairs from work orders and perform required repairs on installation tasks such a minor electrical, minor plumbing, lock repairs, ect, and performs minor repairs on stove, refrigerators, heaters and water heaters. 3. Inspect apartment units when supervisor in absent. 4. Clean and refurbish vacated units. 5. Paint interior and exteriors of occupied and unoccupied units. 6. Lay linoleum and perform related carpentry, replace bathroom floors. 7. If window breaks secure unit with plywood. 8. Re -screen and/or replace window and door screens. 9. Install counter tops. 10. Repair roofs. 11. Maintain/repair wooden/cyclone fence surrounding Authority. 12. Clean office bathrooms, shop interiors; wax floors and removes trasb, tum on answering machine and make clean all floors in office and sweep the front of office outside also clean office windows. 13. Maintain Authority vehicle, check fluid levels, keep vehicle washed and clean. 14. Operate power equipment, such as drills, saws, grinders and polisher. 15. Maintain and repair tools, equipment and other gear when needed. 16. Keep records of repairs and other records, as necessary, for maintenance operations. 17. Observe safe work practices. 18. Perform other duties as assigned by the Executive Director, 19. Conducted inspections and repairs when the boss is on vacation. MINIMUM QUALIFICATION • Three years of experience in performing repairs and maintenance work. • Completion of the twelfth grade or equivalent. • . Possession of valid California Driver's License. V.B. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Live Scan Live Scan is a digital fingerprinting process. The Housing Authority will not be using intems to clean out file folders, the Housing Authority staff has been and will continue to take on this task until completed. A scanner and hard drive will be considered at a later date. V.C. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Gardening Project This agenda item started at the June 10, 2019 meeting, the discussion was regarding the hire of a new employee for gardening and the requirement to also purchase all the different equipment to accomplish this task: mowing equipment, tools, shed, etc. The Executive Director has the task of hiring any new employee; the Board hires the Executive Director only. Commissioners do not Administer, Implement, Manage or Operate the Authority. This authority does not need the burden and cost of buying all the tools, equipment, shed, etc., and also hiring a new maintenance person. The estimated cost of all the different equipment is $5,000 to $6,000, the shed from $600 to $2000, and an employee around $4100/month to start. The Director has decided there is no need to hire another employee at this time or equipment. The Authority has contracted with a landscape company, Curb Appeal. V.D. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Policy and Procedures The Board of Commissioners have requested that all policies and procedures be scanned and emailed to them. To date I've sent 15 policies and will continue sending them. V.E. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Review and Recommendations Commissioner Pitocchi requested that the By Laws be updated to contain the following: "A majority of the appointed Commissioners, but not less than three (3) acting Commissioners, will constitute a quorum.". With passage of this update to the By Laws, it will added and presented to each Commissioner at our next regular meeting. RECOMMENDED BOARD ACTION It is my recommendation that the Board keep the following definition established on June 11, 1979 "Section 4, Quorum. The powers of the Authority shall be vested in the Commissioners thereof in office from time to time. A simple majority of the authorized number of Board Members shall constitute a quorum for the purpose of conducting its business and exercising its powers and for all other purposes, but a smaller number may adjourn from time to time until a quorum is obtained. When a quorum is in attendance, action may be taken by the Authority upon a vote of a majority of the Commissioners present." The quorum has always been 4, this Authority has a total of 7 Commissioners, 5 citizens of South San Francisco and 2 tenant Commissioners. V.F. July 13„ 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Audit Question At the November 2019 meeting a bank related question was asked, the auditor, Terry Krieg was contacted and his response is attached. Attachment: Email from Terry Krieg dated November 13, 2019 61412020 AT&T Yahoo Mail - Re: Audit Note Question ham Board Re: Audit Note Question from Board From: Terry Krieg ([email protected]) To: [email protected]; [email protected] Date: Wednesday, November 13, 2019, 10:11 AM PST Hi Kim The bank deposits at any one back are only insured by FDIC for $250,000 per bank. The 1,010,407 bank balances less the $500,000 is the $510,407 that is uninsured but is collateralized by the banks in a pooled account not in the Authority's name. Terry From: Kim Kelly <[email protected]> Sent: Wednesday, November 13, 2019 9:46 AM To: terry krieg <[email protected]>; Housing Authority <[email protected]> Subject: Audit Note Question from Board Hi Terry! Hope all is well your way. I presented your audit report to the SSFHA Board last night and one Board member had a question that they would like you to respond to. It was regarding Note 2A (see screenshot below). Can you explain why/how we had $510,407 of credit risk? Has this been corrected (Barbara thinks it has). Is there anything further to do? He also wanted to ask how to know "what is at risk at each institution" (bank) and "why is there any risk?". Thanks for your help with this. Since it's your audit report they wanted to answer directly from you. Best, Kim VLA. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Election of Officers At the June 10, 1985 meeting the Board adopted Resolution 4576 changing the "annual" meeting from the second Monday in January to the second Monday in May. Section 1 of Article II of the By -Laws of the Housing Authority of the City of South San Francisco, states that the Chair and Vice Chair shall be elected at the Authority's annual meeting. Your May meeting is the Authority annual meeting; because of Covid19 there was no May meeting, therefore, it would be appropriate at this meeting for the Secretary to declare the office of Chair and Vice Chair to be vacant and hold elections for these offices. After each nomination, a motion and second is required. VI.B. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Award of Audit Contract Since HUD requires that an annual audit be conducted an it is not necessary to go out to formal bidding, I spoke with Kimberly Dolan from Ham & Dolan, Certified Public Accountants, if she would be willing to provide auditing services to the Housing Authority this year ended March 31, 2020. The contract would be for a one year term and the fee for such service would remain the same as our previous audits at $9,000 for the fiscal year ending March 31, 2020. The Housing Authority receives a subsidy from HUD for the audit, therefore, the amount the Housing Authority pays will be reimbursed. This year, because of Covid19, HUD has given Housing Authorities until the end of this year to complete their audits. RECOMMENDED BOARD ACTION It is my recommendation that the Board adopt the attached resolution, and authorize the Board Chairman to enter into a one-year contract with Ham & Dolan, Certified Public Accountants.. Attachment: Resolution Authorizing the Board Chair to Contract with Harn & Dolan, CPA' Copy of Engagement Letter dated June 1, 2020 Peer Review Committee Report of Kimberly Dolan, CPA dated 04/17/2020 Hain & Dolan, CPA's Firm Background RESOLUTION NO. 1090 BOARD OF COMMISSIONERS OF THE HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA RESOLUTION AUTHORIZING THE BOARD CHAIR TO ENTER INTO A ONE YEAR CONTRACT WITH HARN & DOLAN, CPA'S RESOLVED, by the Board of Commissioners of the Housing Authority of the City of South San Francisco, State of California, that WHEREAS, the Department of Housing and Urban Development requires that a Housing Authority conduct an annual audit; WHEREAS, the Department of Housing and Urban Development requires that a competent Audit be obtained, and WHEREAS, Ham & Dolan, CPA's submitted a responsive and responsible bid. NOW, THEREFORE, BE IT RESOLVED that the Board of Commissioners of the Housing Authority of the City of South San Francisco authorize the Board Chair to enter into a one year audit contract with Ham & Dolan, CPA's for the fiscal year ending March 31, 2020. Passed and adopted this 13' day of July, 2020. Seal Attest Chairman Secretary Harn & Dolan Certified Public Accountants 2423 Stirrup Court Walnut Creek, California 94596-6526 (925) 280-1693 Fax(925)938-4829 June 1. 2020 Ms. Barbara Schumacher, Executive Director and the Board of Commissioners Housing Authority of the City of South San Francisco 350 C Street South San Francisco, California 94080 Ms. Schumacher: We are pleased to confirm our understanding of the services we are to provide the Housing Authority of the City of South San Francisco for the year ended March 31, 2020. We will audit the financial statements of the business -type activities, including the related notes to the financial statements, which collectively comprise the basic financial statements of the Housing Authority of the City of South San Francisco, California as of and for the year ended March 31, 2020. Accounting standards generally accepted in the United States provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the Housing Authority of the City of South San Francisco's basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historic context. As part of our engagement, we will apply certain limited procedures to the Housing Authority of the City of South San Francisco's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis 2. Schedule of Proportionate Share of the Net Pension Liability 3. Schedule of Employer Contributions for Pension Plan We have also been engaged to report on supplementary information other than RSI that accompanies the Housing Authority of the City of South San Francisco's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole, in a report combined with our auditors' report on the financial statements: 1. Statement of Completed Capital Fund Program Projects 2. Financial Data Schedule as required by HUD-REAC Housing Authority of the City of South San Francisco June 1, 2020 Page 2 Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements taken as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the Untied States, and will include tests of the accounting records of the Housing Authority of the City of South San Francisco, California and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our audit of the Housing Authority of the City of South San Francisco, California's, financial statements. Our reports will be addressed to the Board of Commissioners of the Housing Authority of the City of South San Francisco. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. We will also provide a report ( that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the result of that testing, and not to provide an opinion on the effectiveness of Authority's internal control or on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during the audit we become aware that the Housing Authority of the City of South San Francisco, California, is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Audit Procedures - General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, aur audit will involvejudgement about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the Authority or to acts by management or employees acting on behalf of the Authority. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste and abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, an unavoidable risk exists that some material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and GovernmentAuditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do Housing Authority of the City of South San Francisco June 1, 2020 Page 3 not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors and financial institutions. We will request written representation from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures - Internal Controls Our audit will include obtaining an understanding of the Authority and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statemenlsand to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures - Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Housing Authority of the City of South San Francisco, California's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Other Services We will also assist in preparing the financial statements and related notes of the Housing Authority of the City of South San Francisco, California in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgement, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. As part of the Authority's annual required reporting with the U.S. Department of Housing and Urban Development, Real Estate Assessment Center (HUD REAC), we, as your auditors, are required to perform a separate agreed-upon Housing Authority of the City of South San Francisco June 1, 2020 Page 4 procedures engagement. These procedures will be conducted after the completion of the audit, as part of the submission of the audited version of the Financial Data Schedule. Management Responsibilities Management is responsible for designing, implementing, establishing and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, including identification of all related parties and all related -party relationships and transactions, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the Authority complies with applicable laws, regulations, contracts, agreements, and grants and for takingtimely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, or contracts, and or grant agreements that we report. You are also responsible for the preparation ofthe supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledgment to us in the written representation letter that (1) you are responsible for preparation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes): and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Housing Authority of the City of South San Francisco June 1, 2020 Page 5 Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and ihatyou have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with suitable skill, knowledge, or experience; evaluate the adequacy and results of the services; and accept responsibility for them. Engagement Administration, Fees, and Other We may from time to time, and depending on the circumstances, use third -party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third -party service provider. Furthermore, we will remain responsible for the work provided by any such third party service providers. We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We will provide copies of our reports to the Housing Authority of the City of South San Francisco, California; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulations, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Ham & Dolan, CPA's and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the U.S. Department of Housing and Urban Development or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Ham & Dolan, CPA's personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other government agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the U.S. Department of Housing and Urban Development. If we are Housing Authority of the City of South San Francisco June 1, 2020 Page 6 aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the parties contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit at a mutually agreed upon date and to issue our reports no later than November 30, 2020. Kimberly Dolan is the engagement partner and is responsible for supervising the engagement and signing the report. Our fee for these services will be $9,000. This fee is based on our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc) Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even ifwe have not completed our reports. You will be obligatedto compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date oftermination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it will you and arrive at a new fee estimate before we incur the additional costs. We appreciate the opportunity to be of service to the Housing Authority of the City of South San Francisco and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. if you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Sincerely, Harr & Dolan, CPA's ✓/ ZAA ✓ Response: This letter correctly sets forth the understanding of the Housing Authority of the City of South San Francisco. Title: Date: 0 CaICPA Peer Review Program April 17, 2020 Kimberly Dolan Ham & Dolan 2423 STIRRUP CT WALNUT CREEK, CA 94596-6526 Dear Kimberly Dolan: 1710 Gilbreih Road Budingame, CA 94010 (650) 522-3094 Fax: (6501522-3080 peerieview0calcpa.org On April 13, 2020, the California Peer Review Committee determined thatyour most recent peer review is complete. The due date for your next review is February 28, 2022. This is the date by which all review documents should be completed and submitted to the administering entity. Since your firm's due date is between January and April, you may arrange to have your review a few months earlier to avoid having a review during tax season. Sincerely, Peer Review Program The Peer Review Program Team [email protected] 650-522-3094 cc: Constance Coughlan Firm Number: 900010080259 Review Number: 569478 �,®' Veer aeVlEW AI C PA grogram Administered by the California Society of CPAs for CA, AK and AZ HARN & DOLAN, CPA's FIRM BACKGROUND Ham & Dolan, CPA's is a local firm, located in Walnut Creek, California, and was established in October 1998. The firm primarily provides auditing services to governmental and non-profit agencies. The firm specializes in audits of public housing authorities. The firm's partners, Joseph Ham and Kimberly Dolan, each have over twenty-five years of experience performing audits and providing other types of services for governmental and non-profit agencies. LICENSES AND REVIEWS Our firm is licensed by the State of California, Department of Consumer Affairs, Board of Accountancy, to practice in the State of California. Each member of the firm is licensed by the State of California, Department of Consumer Affairs, Board of Accountancy, to practice in the State of California and has received the required number of hours of continuing professional education, including the required number of hours in governmental accounting and auditing, during the last two years. Each member of the firm stays abreast of the latest developments and changes in accounting and auditing, especially as they pertain to governmental entities and public housing authorities. No disciplinary actions have been taken, or are pending, against the firm or its members. The firm of Ham & Dolan, CPA's is enrolled in the California Society of Certified Public Accountants' Peer Review Program. Under this program our firm is subject to a review of our system of quality control for accounting and auditing every three years. The review is conducted in accordance with Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The review included engagements performed under GovernmentAuditing Standards. Ham & Dolan, Certified Public Accountants received a firm -on -firm peer review in 2019. The system review report was dated August 8, 2019. This report was approved by the AICPA and the CaICPA Peer Review Program on April 17, 2020. These letters are attached. The firm has not been subject to any desk or field reviews conducted by any federal or state department within the last three years. INDEPENDENCE Each member of the firm, as well as the firm itself, is independent in all respects with regards to the Housing Authority of the City of South San Francisco. INSURANCE Our firm carries professional liability insurance and business liability insurance with limits of $1,000,000 each. HARN & DOLAN, CPA's (Continued) FIRM EXPERIENCE The following is a list of agencies and non-profit organizations that have been audited by our firm. Both partners were active in all engagements. Illustrative samples for any of the Single audits or grant specific audits noted below will be provided upon request. Housing Authority of the City of Dixon Housing Authority of the City of Fresno Housing Authority of the City of Hollister Housing Authority of the City of San Juan Bautista Housing Authority of the County of Contra Costa Housing Authority of the County of Fresno Housing Authority of the County of Marin Housing Authority of the County of Santa Barbara Housing Authority of the County of Santa Cruz Housing Authority of the County of Yolo Marin County Housing Development Financing Corporation Marin Housing Development Corporation New Hope Community Development Corporation In addition to audits, the firm has provided consulting services to several public housing authorities. These services consist of such things as the designing and maintaining of the agency's accounting systems and systems of internal controls. We have also assisted many agencies in the submission of their pre and post audit Financial Data Schedules to the HUD Real Estate Assessment Center. BOARD OF ACCOUNTANCY LICENSING DETAILS FOR: 6417 NAME: HARN & DOLAN CPAS LICENSE TYPE: CPA - PARTNERSHIPS kWWhSTATUS: CLEAR 2423 STIRRUP COURT WALNUT CREEK CA 94596-6526 CONTRA COSTA COUNTY ISSUANCE DATE DECEMBER 8, 1998 EXPIRATION DATE DECEMBER 31, 2020 CURRENT DATE I TIME JUNE 2, 2020 8:39:17 PM KIMBERLY C. DOLAN, CPA Partner Ms. Dolan received her Bachelor of Science Degree in Business Administration with a concentration in Accounting from the California State University, Sacramento in 1987. She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to the establishment of Hain & Dolan CPA's, Ms. Dolan was employed by Harn & Rowe, CPA's for eleven years. Ham & Rowe, CPA's performed audits and provided other types of services for governmental and non-profit agencies, including public housing authorities. Prior to being employed by Ham & Rowe, CPA's, Ms. Dolan participated in a summer internship program with the State of California, Office of the Auditor General. In addition to the audits performed or supervised by Ms. Dolan as a partner of Ham & Dolan, CPA's, the following audits were either performed or supervised by Ms. Dolan while employed by Ham & Rowe, CPA's: Alameda Main Street Project (all funds) Burbank Housing Development Corporation (all funds) City of Lincohi (all funds) Community Development Commission of Mendocino County Community Development Commission of Sonoma County Contra Costa County - Childcare Program Contra Costa County - Community Development Block Grant Program Contra Costa County - Criminal Justice Planning Program Contra Costa County - Delta Ferry Authority Contra Costa County - MTC Funds County of El Dorado (all funds) Housing Authority of the City of Fresno Housing Authority of the City of Dixon Housing Authority .of the City of Hollister Housing Authority of the City of Pleasanton Housing Authority of the'City of San Juan Bautista Housing Authority of the City of San Luis Obispo Housing Authority of the City of San Pablo Housing Authority of the County of Contra Costa Housing Authority of the County of Fresno Housing Authority of the County of Kem Housing Authority of the County of Marin Housing Authority of the County of Mariposa Housing Authority of the County of Merced Housing Authority of the County of Monterey Housing Authority of the County of Santa Barbara Housing Authority of the County of Santa Clara Iousing Authority of the County of Santa Cruz Housing Authority of the County of Stanislaus Housing Authority of the County of Yolo Ironhouse Sanitary District (all funds) IaMBERLY C. DOLAN, CPA Partner (continued) Oakley -Bethel Island Wastewater Authority (all funds) Satellite Senior Homes, Inc. (all funds) Shelter of Contra Costa County, hie. United Council of Spanish Speaking Organizations (all funds) In addition to the above, Ms. Dolan has assisted in the preparation and maintenance of accounting records and has designed accounting and internal control systems for several governmental agencies and non-profit organizations. Ms. Dolan's continuing professional education is current and in compliance with requirements of the AICPA, Government Auditing Standards and the State of California. The courses taken relate directly to audits of State and Local Governments. The most recent continuing professional education courses, relating to auditing and accounting of governmental entities, completed by Ms. Dolan are as follows: Federal Government Auditing, offered by Professional Education Services LP, completed July, 2018, for 24 hours of credit. Ethics for California CPAs, offered by Professional Education Services LP, completed lune, 2018, for 4 hours of credit. AHA CPA HUD PHA Financial Conference, offered by the AffordableHousing Association of Certified Public Accountants (AHACPA), completed June, 2018, for 16 hours of credit. Accounting and Financial Reporting, offered by Professional Education Services LP, completed June, 2018, for 16 hours of credit. Employee and Management Fraud, offered by Professional Education Services LP, completed June, 2018, for 4 hours of credit. AHACPA HUD PHA Financial Conference, offered by the Affordable Housing Association of Certified Public Accountants (AHACPA), completed June, 2017, for 16 hours of credit. Preparing Business Tax Returns, offered by The CPE Store, completed April, 2017, for 25 hours of credit. Understanding Ethical Frameworks, offered by The CPE Store, completed July, 2016, for 4 hours of credit. Preparation of Governmental Financial Statements, offered by Practitioners Publishing Company, completed June, 2016, for 8 hours of credit. Audits of Local Governments - Risk Assessment, Audit Program, & Concluding the Audit, offered by Practitioners Publishing Company, completed June, 2016, for 23 hours of credit. Please note that CPE requirements are based on the license renewal date and not on a calendar year. Ms. Dolan's license renewal period is June of even numbered years. BOARD OF ACCOUNTANCY LICENSING DETAILS FOR: 53672 NAME: DOLAN, KIMBERLY CAROLYN LICENSE TYPE: CERTIFIED PUBLIC ACCOUNTANT LICENSE STATUS: CLEAR EXPERIENCE COMPLETED: A ADDRESS 2423 STIRRUP CT WALNUT CREEK CA 94596 CONTRA COSTA COUNTY ISSUANCE DATE SEPTEMBER 22, 1989 EXPIRATION DATE JUNE 30, 2020 CURRENT DATE I TIME JUNE 2, 2020 8:40:51 PM JOSEPH H. HARK, CPA Partner Mr. Ham received his Bachelor of Science Degree in Business Administration with a concentration in Accounting from the California State University, Sacramento in 1979. He is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. Prior to the establishment of Hare & Dolan CPA's, Mr. Ham was a partner in Hath & Rowe, CPA's for sixteen years. Harn & Rowe, CPA's performed audits and provided other types of services forgovernmental and non-profit agencies, including public housing authorities. Prior to the establishment of Ham & Rowe, CPA's, Mr. Hare practiced as a sole proprietor for over a year. Mr. Ham was employed by Steven Yu & Company, CPA's and John Williams, CPA before entering into his own practice. In addition to the audits performed or supervised by Mr. Harm as a partner of Ham & Dolan, CPA's, the following audits were either performed or supervised by Mr. Ham while a partner of Ham & Rowe, CPA's or while employed by Steven Yu & Company, CPA's or John H. Williams, CPA: Alameda Main Street Project (all funds) Burbank Housing Development Corporation (all funds) City of Lincoln (all funds) Community Development Commission of Mendocino County Community Development Commission of Sonoma County Contra Costa County - Area Agency of Aging Contra Costa County - Childcare Program Contra Costa County - Community Development Block Grant Program Contra Costa County - Criminal Justice Planning Program Contra Costa County - Delta Ferry Authority Contra Costa County - MTC Funds Contra Costa County Office on Homelessness County of Amador (all funds) County of El Dorado (all funds) County of El Dorado - State Transit Assistance Fund County of El Dorado - Transportation Development Act Fund El Dorado Transit, Inc Golden West Paradise Home Owner's Association Housing Authority of the City of Fresno Housing Authority of the City of Dixon Housing Authority of the City of Hollister Housing Authority of the City of Pleasanton Housing Authority of the City of San Juan Bautista Housing Authority of the City of San Luis Obispo Housing Authority of the City of San Pablo Housing Authority of the City of Upland Housing Authority of the County of Butte Housing Authority of the County of Contra Costa Housing Authority of the County of Fresno Housing Authority of the County of Kern Housing Authority of the County of Marin Housing Authority of the County of Mariposa JOSEPH H. HARN Partner (continued) Housing Authority of the County of Merced Housing Authority of the County of Monterey Housing Authority of the County of San Mateo Housing Authority of the County of Santa Barbara Housing Authority of the County of Santa Clara Housing Authority of the County of Santa Cruz Housing Authority of the County of Stanislaus Housing Authority of the County of Sutter Housing Authority of the County of Yolo Housing Authority of the County of Yuba Housing Development Corporation of Santa Clara County Ironhouse Sanitary District (all funds) Justice Court of the Amador Judicial District Justice Court of the Placerville Judicial District Justice Court of the Ponderosa Judicial District Napa-Solano Counties Central Labor Council, AFL-CIO Napa-Solano Counties Committee on Political Education, AFL-CIO Oakley -Bethel Island Wastewater Authority (all funds) Oakley Sanitary District (all funds) Plasterers and Cement Masons, Local 631, Vallejo, CA Plasterers and Cement Masons, Local 766, Napa, CA Satellite Senior Homes, Inc. (all Rinds) Shelter of Contra Costa County, Inc. Solano County - Community Development Block Grant Program Solano County - Federal Aviation Administration Grant Solano County - Transportation Development Act Fund Solano-Napa Agency on Aging (all funds) State of California, Joint Legislative Audit Committee - Office of the Auditor General South Fork of the American River Upper Mountain Project United Council of Spanish Speaking Organizations (all funds) U.S. Department of Health and Human Services Disability Determination Services of the States of Alaska and Oregon Yolo County - Elderly Nutrition Programs CETA: California Human Development Corporation, Windsor (comprehensive audit of CETA Title III Prime Sponsor) California State Department of Education subgrantees: Empire College, Santa Rosa County of Sonoma Santa Barbara Community College District Sacramento Employment and Training Agency Ventura County Community College District Center for Employment and Training, San Jose (comprehensive audit of CETA Title III Prime Sponsor) JOSEPH H. HARK Partner (.continued) CETA (continued) Fresno Employment and Training Commission (unified audit of CETA Prime Sponsor) Sacramento Employment,and Training Agencies subgrantees: County of Sacramento Grant Unified School District La Familia Los Rios Community College District Northern California Women for Apprenticeship Sacramento Area Economic Opportunity Council Sacramento Concilio Sacramento Single Persons Self Help Group Sacramento Urban League San Juan Unified School District State Filipino American Coordinating Conference Women's Civic Improvement Center San Luis Obispo Employment and Training Services subgrantees: Atascadero Unified School District Child Development Center City of Grover City City of Morro Bay City of Pismo Beach City of San Luis Obispo Economic Opportunities Commission of San Luis Obispo KCBX, Public Radio Lucia Mar Unified School District Peoples Self -Help Housing Corporation of San Luis Obispo San Luis Coastal Unified School District Yolo County Employment and Training Administrator subgranteeg: City of Davis East Yolo Community Services District Yolo County Housing Authority Mr. Ham's continuing professional education is current and in compliance with requirements of the AICPA, Government Auditing Standards and the State of California. The courses taken relate directly to audits of State and Local Governments. BOARD OF ACCOUNTANCY LICENSING DETAILS FOR: 33952 NAME: HARN, JOSEPH HARRIS LICENSE TYPE: CERTIFIED PUBLIC ACCOUNTANT LICENSE STATUS: CLEAR EXPERIENCE COMPLETED: A ADDRESS 3340 ROLLS DR CAMERON PARK CA 95682 EL DORADO COUNTY ISSUANCE DATE JANUARY 29, 1982 EXPIRATION DATE NOVEMBER 30, 2021 CURRENT DATE I TIME JUNE 2, 2020 8:41:36 PM NAPA CPA www,Coughlan NapaC PACO.com CompanyOCoughlonNapaCPACo.com Report on the Firm's System of Quality Control August 8, 2019 To Ham & Dolan and the Peer Review Committee of the California Society of CPAs We have reviewed the system of quality control for the accounting and auditing practice of Ham & Dolan (the firm) in effect for the year ended August 31, 2018. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review . Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality Control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the S ingle Audit Act. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. 190 Camino Oruga, Suite 1 • Napa, CA 94558 • telephone: 707.255.0677 • fax: 707.255.0687 Member: American Institute of CPAs • California, Hawaii, & Oregon Societies of CPAs Deficiencies Identified in the Firm's System of Quality Control We noted the following deficiencies during our review: 1) The firm's quality control policies and procedures require that the firm consult its technical practice aids and other resources when it encounters matters with which it is less familiar. The firm did not adequately consult and as a result audit documentation matters were noted. Audit documentation for three separately issued audits and a single audit and an agreed upon procedures engagement were all combined in one audit file making it difficult to locate the documents, such as internal control documentation, specific to the requirements of the different engagements. On a single audit, on two of twelve compliance requirements documentation was not specific as to directness and materiality but testing procedures performed with regard to the requirements appeared to be adequate. On the audits reviewed risk assessments were not documented at the assertion level. And, threats and safeguards related to non -attest services were not documented properly and independent CPA review was not documented. This resulted in the engagements being considered non -conforming. 2) The firm's quality control policies and procedures require documentation of annual monitoring procedures to include functional element monitoring and engagement inspection. The firm's monitoring was documented for only one year since the last peer review and was not very detailed as to procedures performed. Opinion In our opinion, except for the deficiencies previously described, the system of quality control for the accounting and auditing practice of Harn & Dolan in effect for the year ended August 31, 2018, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with defrciency(ies), or fail. Hain & Dolan has received a peer review rating of pass with deficiencies. N4" Nq,4 CPA C" ,14-.e-. Coughlan Napa CPA Company, Inc. VI.C. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Accepting Proposal of Superior Mobile Pressure Washing The housing authority has been pressure washing the buildings in the authority, usually on an annual basis, to keep them clean and free of debris. Housing Authorities have "REAL" inspections about every 3 years, we are due this year and now HUD only gives authorities a two to three week notice of their arrival. The attached proposal is from Superior Mobile Pressure Washing to pressure wash all exterior buildings and apply a wax sealant to protect paint. RECOMMENDED BOARD ACTION It is my recommendation that the Board accept the attached resolution to pressure wash all buildings in the authority and to authorize the Executive Director to sign the proposal from Superior Mobile Pressure Washing in the amount of $7,875.00. Attachment: Resolution Accepting Proposal of Superior Mobile Pressure Washing Copy of Proposal RESOLUTION NO. 1091 BOARD OF COMMISSIONERS OF THE HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA RESOLUTION ACCEPTING PROPOSAL FROM SUPERIOR MOBILE PRESSURE WASHING RESOLVED, by the Board of Commissioners of the Housing Authority of the City of South San Francisco, that WHEREAS, Superior Mobile Pressure Washing submitted a proposal to pressure wash all buildings in the authority and apply wax sealant to protect paint on the buildings. NOW, THEREFORE, BE IT RESOLVED that the attached proposals, Exhibit "A" dated January 21, 2020 to pressure wash all buildings in the authority and apply wax sealant to protect paint on the buildings, is hereby accepted by the Board of Commissioners of the Housing Authority of the City of South San Francisco, and that the Executive Director is authorized to enter into a contract with Superior Mobile Pressure Washing in accordance with the proposal.. Passed and adopted this 13' day of July, 2020. Seal Attest Chairman Secretary M Keeping it dean! rD QUOTE Status: Open Date: 1/21/2020 QUOTE # 315 Expiration Date: 2/21/2020 Housing Authority of the City of S. San Francisco 350 C Street South San Francisco, CA 94080 650-582-7631 Hot water pressure wash exterior buildings to remove all dirt, 35 $225.00 debris, cobwebs. Then apply wax sealant to protect pain for up to _ 1 year Total Discount: 0�?k 225-x 35•= 7 875000*+ $7,875.00 T $0.00 Subtotal: $7,875.00 Sales Tax: $0.00 Total: $7,875.00 Quotation prepared by: Jason Roberts This is a quotation on the goods named, subject to the conditions noted below: This estimate is for a hot water pressure washing. We will hook up to a water supply line at the job location. Hot water will remove dirt, grim and cobwebs. This estimate will expire in 30 days after 30 days anew one may need to be given. To accept this quotation, sign here and return: Thank you for your business! Superior Pressure Washing 758 Valley Way Santa Clara, CA 95051 UNITED STATES Phone: (408) 605-1410 Fax: (408) 296-0330 [email protected] VI.D. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Adopting 2020 Maximum Income Limits for Admission HUD has revised the maximum income limits for admission to Public Housing Programs (see Exhibit "A" of the attached resolution). The revised income limits for low income families were developed in accordance with Section 3 (b)(2) of the United States Housing Act of 1937 as amended. The most important statutory provisions relating to income limits are as follows: • "low-income" is defined as 80 percent of the median family income for the area, subject to adjustments for areas with unusually high or low incomes or housing costs. In addition to being a HUD requirement, adoption of these income limits is also in the best interest of the Authority because the regulation requires that a maximum of 25% of families admitted to the Authority after 10/01/1981 can be Lower Income Families. Since rents are based on income, higher income limits generate a more secure revenue base for the Authority. RECOMMENDED BOARD ACTION It is my recommendation that the Board adopt the attached resolution, adopting revised maximum income limits for admission. Attachment: Resolution Adopting Revised Maximum Income Limits for Admission RESOLUTION NO. 1092 BOARD OF COMMISSIONERS OF THE HOUSING AUTHORITY OF THE CITY OF SOUTH SAN FRANCISCO, STATE OF CALIFORNIA RESOLUTION ADOPTING 2020 MAXIMUM INCOME LIMITS FOR ADMISSION RESOLVED, by the Board of Commissioners of the Housing Authority of the City of South San Francisco, State of California, that WHEREAS, the United State Department of Housing and Urban Development requires that a Housing Authority adopt maximum income limits for admission which are in conformance with all HUD regulations; and WHEREAS, prior adopted income limits are not in compliance with current HUD regulations; and WHEREAS, the Board of Commissioners of the Housing Authority of the City of South San Francisco wishes to adopt revised maximum income limits for Lower Income families eligible for admission which conform to current regulations. NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Housing Authority of the City of South San Francisco, that the attached Exhibit "A" dated July 13, 2020, Schedule for 2020 Maximum Income Limits, is hereby adopted by the Board of Commissioners of the Housing Authority of the City of South San Francisco. Passed and adopted this 13'h day of July, 2020. Attest Seal Chairman Secretary No. of Person Exhibit "A" Effective July 13, 2020 SCHEDULE FOR 2020 INCOME LIMITS Maximum Income Limits for Admission in Terms of Total Family Income Lower Income One $ 97,600 Two 111,550 Three 125,500 Four 139,400 Five 150,600 Six 161,750 Seven 172,900 Eight 184,050 VLE. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Formation of Sub -Committee to Create a Policy for Outdoor Lights & Decorations At the March 2020 meeting, a motion was made by Commissioner Pitocchi and seconded by Commissioner VongSpillen to form a Sub -Committee for the purpose of creating a policy for the use of outdoor lights and decorations around tenant units. Motion passed unanimously. The Sub -Committee will consist of three (3) members of the Board. The Sub -Committee will form a policy that will be brought back to the Board for approval. VILA. July 13,2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Closed Session: Executive Performance Review This item was carried over throughout 2019 and into 2020, the Sub -Committee needs to finalize this and bring the conclusion to the full Board for approval. According to the Employee Performance Review Policy, a review committee will be formed for the purpose of reviewing the Executive Director. The Committee will complete the "SSFHA Executive Performance Review" form (Appendix B). The SSFHA Employee Performance Review Policy states in Section 10. "The Executive Director's review shall be approved by the full board of commissioners, at their regular monthly meeting, prior to the meeting between the Executive Director and the Executive Review Committee." The Board will go into closed session to discuss this agenda item Attachments: Employee Performance Review Policy SSFHA Executive Performance Review Form VILB. July 13, 2020 MEMORANDUM TO: Board of Commissioners FROM: Barbara Schumacher, Executive Director SUBJECT: Closed Session: Personnel Matters This item was a request by Chairman Pitocchi to be placed on the agenda, with no subject matter. VIII.B. June 13, 2020 0 U O ¢. P Y Y 0 Y sa 0 O y O Y O y zzrL� �00 mw U21 aa� Ct)Woa 0 ,, z �0 0 m� z A 'a ,tz o z A� 0 pp 0 o &Z aa� Y Q 0 Go� VIII.B. June 13, 2020 0 0 N ow OP ._ � o � N z� U � o 4 o a en •o � :: x U acnca 0 o z Y W � s. ti 0 z U A •o 0 °� z x�x Q� o � O ° Y YFW+41 ✓' X X �1 x Y O O c O O G O O O � \ \ $ 7 J >�a )§] }\� \\) (% )\ � Qw / 2 /0 =z \ x zxwk t\ _\ §* � ƒ3 / \ \� lu /wwx CD 0 7> \k �6 \ > � o •� w U � o a =n W 0 �W 0 z � U .o Q 0 Q� U H� 0 � o U a c� �a d x x x 0 0 0 0 0 rA a ommmao v � ai of of o o r N O W W N N N Y N I 0—F ONNMM Y OmmcO LO V C O O N N M M O M Cl! O m of of oioocb O O N OWWNN N N NO v Ci v Q q N V N t m m m m m s C U U J J J J J � 100 MN tN0 p � O A NOmm a ommmao v � ai of of o o r N O W W N N N Y N I 0—F ONNMM Y OmmcO LO V mOimOC a0 mm�OG r M Cl! O M O O O W� O�NN N 06)OONN N N NO v Ci v W N C O O O N M m V m N M Cl! O M O O O N N N O N N N NO G O O tV womm N t m m m m m t m m m m m s � U U J J J J J � 100 MN tN0 p � A NOmm t m s o Q Q o o t Q o 0 o Q t o o N TTTaT N TTaTT N A TT N N N Vl N R N N lC O Cl! M as O O U Cl! 00 N 0 0 0 0 0 C O N-00 M O O O O O r M MMM M r O O O O O M MMM M r V r m lL y H U C N v m U U O N N b O r t4 N O q Y 0 N O 0 N O m N N N N C N N N N N C N N C C N N N N N N v N N N N N L '.d_. Y �. w_ _•_ U y nmmm' m m nn'a 'n d na m t t m m m m m t m m m m m s m m J J U U J J J J J U J J J J J U y t m s o Q Q o o t Q o 0 o Q t o o N TTTaT N TTaTT N A TT N N N Vl N R N N lC N N N N N N U as v L v aaaaa L U aaaaa c 0 0 0 0 0 R O O O O O O O O O M O O O O O r M MMM M r O O O O O M MMM M r M M r m N v N .c R m R m a a H Y m c c � W lL y H U v m U U O N N b O 0 N N p N O N O N O 0 N O 0 N O r Z n W a W T a IL m r N oo o m r � m a L U H O Y L U Y V s U A Y d L m m Y d U N ! E ( § § i ' 7. ' 2 § 2 7 7 7 ; 2 / \ \ \ \ \ \ § } 7 7 7 ; 2 \ \ \ \ \ \ § } k k LL k 00 ® . . . 2 W50 . wi \ \ \ IQ. . .CL E o ao m m N N Q N a c .m O 0 0 v v Z Oct O N N Q 9 .L IL M N N6 Nvi � � m oo�o m tp N N � N f0 b Ommmm 0 O Or—mm O M M Wo NO C Ot A Or. -NN mmmoO m A O m ONNNN 66666c6 O N 00 C m rmmr& m m rmmrr m N b b r MN E N OWMNN N N OONNN O CONN N E N� q Y c m n p c a r 3 � a q O a M N N6 Nvi � � m oo�o m tp N N � N f0 a W W Ommmm 0 Orrmm O mr M 0 --NN m 9N NN O No M «c 66666 r MMAOO w 00 rm ui m t a rmmr� m rmmr< Om W,NN m N MN f0 � O CONN N E N� q Y w m n p a r 3 � a q a a W W Nf(0N' M o C � NO m u 2 U 0 O n r Y � n m N CL Y Y V L L t a U U U 0 w m n p r 3 � Nf(0N' M o C � NO m u 2 U 0 O n r Y � n m N CL C O E ¢ O m O ro O m O Il O m M A O O llj O O O lry N ' m O 7 O O h N 10 (rn0 �0 C N rn A b N rn 1D M O N 0 U U rn VC N E U y 6 U o U L A U 0 O U �p U N c o Y U L U N rn C o O Y U L U U - N U C c 1 ra oo Y U L U C1 N Oc N C W U 0o O N Cl! N O O • N 10 O O N 00 OD N o7 N N O O O O N t0 Ol rn Y) YI 6 m Irnap l0 N A m m O 0 O E' O O O O O O W lvj O O 000 pj 10 N O 10 N O O O llj O O O lry N ' m O 7 O O h N 10 (rn0 �0 W �0 trn0 N N rn A b N rn 1D O N 0 U U rn VC N E U y 6 U o U L A U 0 O U �p U N c o Y U L U N rn C o a Y U L U U - N U C c 1 ra oo Y U L U C1 N Oc N C W U 0o c_ U yy U m c c U N E o O M d A p U G O w U .. O m p CC J a Q U a J NN 3 o U 0 N `t ul I N W m Ir Ul a N u N y C LL U) N a N c 0 N d a c U °J to N o N N O O N N O No N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O i' y N O N 0 U U rn VC N E U y 6 U o U L A U 0 O U �p U N c o Y U L U N rn C o Y U L U U - N U C c 1 ra oo Y U L U C1 N Oc N C W U 0o c_ U yy U m c c U N E o O M d A p U G O w U O m p CC J a Q U a J NN 3 o U 0 N `t ul I N W m Ir Ul a N u N y C LL U) N N c 0 N d a c U °J to N o N N O O N N O No N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O 0 N N O o N N O O N N O M Z 1� n N m r M fM0 O A M N OOCJ) A A M N N A V N O M n O 0 o. Y t U E M 'm m F Y L U E a 'm m F Y t U E a 'm m F Y L U E a 'm m F Y L U E a 'm m r Y L U E a 'm m r U L Cj E a 'm F m dC 0 0 O 0 0 O V o O O V n n O n n O M r r O M o O G 0 o O M 00 o O M � w fNp -- u tNU i6 N n Yf 'R 0 r l0 o n ui N m m M m 0 m m M m N �m m r N M N m N m C V C cr M M c N E Y a c a .. a C C C C C C C C d C jy .c pCxj Y V JL JL dl YE X O a L L W M b (NO tQ M C'! N M N c q 0 O O N N C C V C cr M M c N E Y a a .. a C M b (NO tQ M C'! N M N c q Im m d a N N 0 C C C C C C C C d C jy Y pCxj Y V JL JL dl YE X a L L W L N L L W .0 •C U U U U fJ r N N N A n A d Ill R Q N W (7 U U oD U U 00 U 0o U U o 0 o0 o o m 0 m M M M V r M ' U N C U C y c N d i m d N N 6 N U 2 N (A N U E_ O C dLU IL w A D IL d w a v v v 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N N N N N N N N N N O O O O O O O G O O O O O O 0 0 0 o u o 0 o a O o 0 0 0 0 m ro m `? o V O m M fO m n M m N m N O r Z N D N M N m H r N (9 Id ul m r n o n a n n m n m n o n r L L L L L L L U U E E E E E E E a F a r a F a h a F M r a 'm •m •m F- F- •m m m m m Q m m m m m m Im m d a § § E j k 7 k CL j k ) � ! j j ( 'CO( ! O 0 N c t6 LL c m N w 7 O N w O yo N y V a rsa oV 'V O r 7 Q OI c .y 7 O COMM m TTTGG n OWMNN m OCI fANN N N �Y OJ Omm00 w V 0-� V N w0 N M nMVm M M M M u m O��MM m O ; ONNMM O M NO M 0 owom 10 O O O z IA momoo I� w TTmoo N N i n �() M f Wwm' M 9 V C 0 m 8mm-- m m nmm& - m 10 nm t0 0 OI mom - -�- m �0 t0 m f0 m t0 m E N -WWNN N N OOMNN N 10 MN t0 U pa 0 q N V q N V - H` F W V V Q 0 0 0 A o 0 p N N N N C m M 0 0 0 0 0 n m 0 Z o n No COMM m TTTGG n OWMNN m OCI fANN N N �Y 09 C -,! V TTTGG M OWWN N N �Y c N N N N N m aaaaa L N N N N 10 NO M OWSm W O O vi G iri n ac of T of v v MN (Mp 01m7m OM1 N Y Y G C N N N N N v a'na n' m L N N N N N U J J J J J t 0 0 0 0 0 N TT T T T u aaaaa 00000 0000a r M MMM M 09 C -,! V TTTGG M OWWN N N �Y c N N N N N m aaaaa L N N N N 10 NO M OWSm W O O vi G iri n ac of T of v v MN (Mp 01m7m OM1 N Y Y G C C E R m m 9 z _ m 0 o 0 U U pa 0 H` F W U 0 0 0 m o 0 p N N N N m M 0 0 0 0 0 n m Z o n No W W W n m Y Y Y U n U U U V F a a a 0 au F- J J J m G7 O U N C A L LL C m r O W QCM O 00 U �C (D CL oV O 3 Q Ol C Z 3 O 2 C p E O O � O O N O O (D7p N ro M O M N N M O O N N O O N N O O N N O O v O O V O O < O b M Ap A 0 N N O Ip O M N b N N t0 N 0 t0 i0 N th A N M OI N M OI N t0 u ¢ C a°i L U m U C C m U A U � m w C g O G YO v U w C p N O C Y m U 0O U C N ip5' O C Y a°i U m = V H W(7 OO C Y u U p m V C d x W O C Y u L U m U Y m E O W T ti C O p p m N W A Z N O 3 C O O O O a �O 00 i0 OJ O O O O m m O O O O d J A M A N O N i U i0 t0 �O f0 N m j N �'? N M C E E G tm0 O N M M Ol Cl! N A N N O) q O1 v �tl N N N fV M O N O N N o tp N tp N 0 N O N N 0 A Ol I� W 0 N O N �f1 chi 0 N O N N o 0 N O N g 0 N O N N o 0 N O N 0 0 N O N N 0 0 N O N ul 0 o N O N I�f � O N O N i(1 o OM M A N N M A O m W N M A M W i0 9 M M A Z A A A N M A M O f/J 0 M A 0Z N U L U t U .00 .q O L O L O L E a m m J E a 'm m F o E a m m F E a m IL J F E a m m J F E a m m J F o E a 'm r m 10 y N t0 u ¢ C a°i L U m U N C O p N v N C m U A U � m w C g O G YO v U w C p N O C Y m U 0O U C N ip5' O C Y a°i U m = V H W(7 OO C Y u U p m V C d x W O C Y u L U m U Y m E O W ti C p p m N W A Z N O 3 C a m m d J i U N m j O _ m d f g m Z eWC U a 3 O a U d N O ry D O N O N N O N O N N o o N O N 0 0 N O N N 0 o N O N N o 0 N O N �f1 chi 0 N O N N o 0 N O N g 0 N O N N o 0 N O N 0 0 N O N N 0 0 N O N ul 0 o N O N I�f � O N O N i(1 o OM M A N N M A O m W N M A M W i0 M M A Z A A A N M A M O f/J 0 M A 0Z N U L U t U .00 p L O L O L O L E a m m J E a 'm m F o E a m m F E a m m J F E a m m J F E a m m J F o E a 'm r m 10 k k % 2 ` L6 L6 \ \ )B; $ I § ƒ k \ } } $ } ) k \9 )) // k \ 7 k k ` L6 L6 \ \ )B; F ) ) k \9 )) // k \ 2 k k J \ ! i @ !m) L6 L6 )B; )}\ \9 )) // C b N N b b N N b b N b O O b N O O fnp N O O tnD N ' O N M O b M O N b A N b n N N b n N N O oOp d' b 0 O < b 0 O 'd fD m M O m M O b M O b q' U? b V m V RE n M M m of of m a m q v v m m m d d U N wv ¢u t N U O1 5 V ¢ o c v m L N U V m v m t N U �c m C rG Oo v d L N U m C oo v m L N U U o N N o v u L N U m C rL oo v m L N U o. x W o0 r i Q) r •c r A r � r DI r DI r DI O U = O O M M V O r ro a6 v v o 0 o d m� O N N c N bD b0 G N E a .. m a m O O M M V O r ro a6 v v o 0 o d m� N N m m m m d d U N wv ¢u t N U O1 5 V ¢ o v m L N U V m v m t N U �c m C rG Oo v d L N U m C oo v m L N U U o N N o v u L N U m C rL oo v m L N U o. x W o0 r i Q) r r A r � r DI r DI r DI U = Z w N y w d E U Z J ti a v IL i 9 d o N C m x° N d � O 0 c 3 C Y J � b W 3 w m w °a m 0 N O N o N O N OO N O N N O N o N O N o N O N O N O N O N O N o N O N 0 N O N 0 N O N 0 N O N 0 N O N 0 N O N O O O O O O O O O O O O O O O b M N O n O O A M b N n O m M A b i[f V A b A O fn E E E E E E E CL F a m m m m m m m m 'm m m m m m O w W O M N O N N N N co N N O O O M M M O N N N N N N Of O1 O O O O EO N M o ri ai ai of n n n rd cb 0 0 0 Oi Oi Oi �� o 0 o m m m M I u> NI m I I Y al v "r °'I 0 O O OO M OD N O N N N O O M M O O N i0 0 rO G7 OI O O M W E 0 o5 ri r Y r v of -w vi vi rr nn n m 0 oo y 0 v o rnme of of ri Q c v U U c U H � c v r U = � c v r U w m C7 c v U � c v U v c v c U a = c v r U � m m m o m g m m o m IL U o U00 U 0o U U 6 c v U U c U H � c v r U = � c v r U w m C7 c v U � c v U E U L � c v c U a = c v r U � m m m o m g m m o m U o U00 U 0o U U U a U o0 o M M N M N Mp Q1 r M r OI r m o C d E d U O W N?-' Z LA O LL 'm C d ; U N N f a W N p m q C •y m d a N U d W m 2 w 3 N N N O V O O 0a O O O O O O O O O O N N O N O N O N U N O N O N O N O N O N O N O N O N O N O jp ❑ N N N � N N N N N N N �fI N 1� $V L7 N if N LL') 1�f$ �fl In N to f7 M M M M M M M M M 49 CI tf M O O O O O O O O O O O O O O E v �O co d W W W d d d E J E J E J E J E J E J E J a m m F a m w Fa a m i3 �<- a m v F a m m F a m m F 2 a m m P m d m m a m (ON m O o 0 o NN o 0 0 o n n r o 0 0 m ca m o 0 o r mr r o O o n r r o 0 0 o c m ro ro e a c e v v O N D N N N N O m O O O O V Y O O O E M M M V O V Mf N M 0) O W O O D 10 (O f0 4 v a Ni of ro ¢ a v Y a Y N Y V Y U Y U Y Y m c O y W U• y N p p (O N N m O O CON O m U O O U r r U O O U o .- U o vv o U o oo o oo ofof d o of a a ro a a o a v v a M� W R v v O O 7 M M O O N M Q M b E y q v M M w Y Y N 6 p 0 a c A ut c d IL C m A a J L K O m d m m a _ m O Y Y N Y V Y U Y U Y Y y W U• y N p p m Q m U U U U o U o o U o oo o oo M tOv v a v a M� Q a v w N 6 p 0 c A ut c d IL C m A J L K O ry Z y U m y A a a 46 LU U a = m N d U U U m O 2 0 0 0 0 o O o 0 0 0 o 0 0 0 N N N N N N N N N N N N N N O O O O O O O O O O O O O O M M {+l th M M M M a M M M O O O O O 0 0 O O O O O O O O O O M O V N N n b 0) m Ol N $ O t w U U U U U V E E E E E E E IL F a_ F a a F a F a F a F Or m F m F- m m m m m m m m m m m m m d m m a E z" n N r r O O O A 0) 0 O O o N N N n r r n r r C d N N V O O O M M M O O O O D O DJ W m Ip (O N V N N N fV O O O n h r a M M C'I C Y Y U ]L J Y U JL U Y y N UJ a N 0 0 0 0 0 0 0 0 0 0 pW� a 0 0 0 N N N N N N N N N N N N N W V' N N N g Ill N N O N C oo U o U o U o U o U o O O i+l M' M M M M 0 M M 0 M M M O O O O O O O O Nr r b O W O 0 0 N N r r r r Cl! N V O O th Ci O O O O a0 00 (O N r O N fa0 W N (0 O) M N N M N O V N N MM V n r n r N N n M M M N V O A c n r Y Y Y Y Y h E Y of C6 d vi I? d d d o d o. U U Ctl7 U 47 V U a ~ E z" y 2 0 N LL `a � N E � J a c L Z O U 0 ca a V a d Y Y U ]L J Y U JL U Y y N UJ a N 0 0 0 0 0 0 0 0 0 0 pW� a 0 0 0 N N N N N N N N N N N N W V' N N N g Ill N N O N U oo U o U o U o U o U o O O y 2 0 LL `a � E � J 0 d a c Z ca a V a d N UJ N N 0 0 0 0 0 0 0 0 0 0 a 0 0 0 N N N N N N N N N N N N N N O O O O O O O O O O O O O O i+l M' M M M M Nf M M 0 M M M O O O O O O O O O O O O 0 O O = Z O N fa0 W N (0 O) N N M N V N N N N V 10 N W n A N n n A N A c n r Y Y Y Y Y Y Y d d d d d d d o. U U Ctl7 U 47 V U ~ E J E J E J E E E J E J IL Fa, a r a r a F a F a F a F m m m Mo m RI F- m in m m m ro m Cl 0 W V7 Ommmm 0 N 0-00 N M 0 M N to m O O O C m O r P N N m O O N N M M O M N O M N N N O O O 0 1� mom0 o n 00 mmmo0 W N toO O d CO f0 i� n n d BI nmm« 0 m nmm-- m O nm O w w N N N 00000 N O W WNN N N C N q ONOONN N N R O cN t0 0 ci CI of m m m Q v @ @ @ @ @ @ @ @ @ @ @ @ @ U v m o U aaaaa U aaaaa C.) as N o O O O O O 0 0 0 0o 1 00 M N 00Ooo I OO000 C 00 01 co r MMMMM r MMMMM – nM r �- 0 Ommmm 0 0--00 N 0–. -NN m ONNMM ONO M N N O O 66666 r cai mco c co ¢i <o m n n nmm« m nmm-- m nm w w N m 0 Oc00JNN N ON 00 NN N MN f0 CO l0 N N N V t'l tM Di m EN Q a m I a W I N d d Z C @ m 0 U C @ In d U, Q J J 0 0 it v a o 'n a C F` d aaaaa d a'n a'n d as d Y d N N a N N d N N o N N U J J J J J U J J J J J U J J U m O O O O E Z a a W L 00000 ,C 2 o0 o L 2 Q L O n L =p N T T T T T N T T T T T NT T N d a N @ @ @ @ @ @ @ @ @ @ @ @ @ @ @ U v m o U aaaaa U aaaaa C.) as o O O O O O 0 0 0 0o 1 00 M N 00Ooo I OO000 1 00 01 co r MMMMM r MMMMM – nM r �- W I 4 d d Z C @ m 0 U C @ In d U, Q J J 0 0 it v a o a C F` W U Y N N a N N d N N o N N O N N O N ON p O O O O O O E Z a a W a n W a a W m a M N O n r o o a Y d U Yyy d U V d U U 2 G V t U °' r °'- J OF m d m m W � C E m � M cb O t0 P ai O IO N � N t0 v N N 0 c N N OO o d tp O O 0 V f0 O O 0 d (0 OI M 0 O , 0)W M 0 O M o O l0 H eo h Ifl V m lfl ,0 T 16 N O O 0 O M O O 0 O M O O o O cM m r r d W .- r V o] r V m 2 d A Z co y �% a 0 E 0 c ; 0 3 C C o m Y Q J v a U f N W ai m z W a 0 0 L Z m F c y 9 E J U n p Q O N O N y O N O N i0 O N O Ni 0 O N O N � O N O N N O N O N N O N O N N O N O N O N O N O N O O O N O M O N O N O N O N N O N O N ltl M O M O 0 f7 O M O M O M O M O M O M O M O N1 O M O ih O 2 0 h 0 0 o h rn m rn V .M- o A O O M M d C o O O W c O Y d U m0 N , � Y N U N N c N Y N U o 0 Y d U 0 O o O Y d U u 0 N E a R1 0 O o a m r d q E m J ra E m m J r E a OG m y v m J r E a m F m I? ri Q a 7 U U U C Y U d N N @ �ryry U C N d m C Y U d A to N y�� U c N d m C Y U d A c O U V d m Y U d IO D @ U C N v rn Y U d @ N d 6 x � C Y U d N C U U v m O, [ Y U d IE Q N 0 V c N a rn U 2 d A Z co y �% a 0 E 0 ; 0 3 C C o m Y Q J v a U f N W ai m z W a 0 0 L Z m F c y 9 E J U n p Q O N O N y O N O N i0 O N O Ni 0 O N O N � O N O N N O N O N N O N O N N O N O N O N O N O N O O O N O M O N O N O N O N N O N O N ltl M O M O M O f7 O M O M O M O M O M O M O M O N1 O M O ih O 2 0 h 0 0 o h rn m rn o h IO o A o h O N N o h o h N o Y d U Y d U Y d U Y N U Y N U Y d U Y d U E a R1 m J F � a m m J F F- E a m m J ra E m m J r E a OG m ¢ i- E a m m J r E a m F m CO N m N O N N N N O O O M M M W w m O O O C H O O N N N m O m O O O W N W W V V [O O O O ai of pi r= r r m ro i6 0 0 0 pi pi of of c 0 N M M M 0 m m O O O O O O M NtO w N N N p ' r r r e o m 0 0 o m m w M M M a v a E ui vi vi ep v v ci ni of 4 v a a m c O pJ M 10 �(1 N N O O M M l0 N N O O LO Ni0 N m m O O GO o7 V 'V M O O of of r co cd o ai of ro Gn o 0 O O M M m O) OO O O 0 m 0 07 N t0 M M M N 'O N V 16 N q' V NI th a V E E a a a i i O U � R C � = O U � o m m m m m O .Y m Y U JG V U N V U V U d d N d y R U R d R E5 U v @ mo W U' y N R O R R O R R R U U U U o U o U oo U o p G o0') Mn M p T E 2 E c c K 0 z o W w a E R d p F = W O N y p W c N = od a U o 0 0 0 0 0 0 0 0 0 0 0 0 N N N N N0 N N N N N N N N N N O O O 6 O O O O O O O O O O jp N N N N N N N N N N N N N N t0 �i ip N _ M M M M M M M O O O O O O O O O O O O O O E M R O N n o7 ap O O 2 v u v v u U U E E E a F E a E a E 'm � m m m m Fa m m m m m m m m � 5 � \ § 0 $ *: § ) ƒ % \ \ - ! - 7 mo () ® \\ \ _. \ _ _ \ ( ( \ \ \ }� ( E \ \\ -, \ y7 2 . . - ! - mo () \ \ \ } \ \ \ \ \ \ \\ \ \ | / ; LU \ \ m • 2 J k ) ! ! \ \ \ \ \ \ \ \ \ ) No B / 2 ) } ) ) ) ƒ ) k k k « k k # § 2 ) 2 ! ) ! ! ) § ! ) 2 ! \ 2 m ) 2 ! ! v .v C 6 !L C cc 7 0 Qy N S dam+' W d E m M rn rn M o O M a O o O M m O �n O O r O? r G? r Co n O M n O NJ r tM o 0 N 0 m 0 O A C O C N N O N O N M M M M r f'1 u2'? r M o N 0 L6n N E M Nl Q V Q j N N � m U U U d U « R C R oo U d (� N U l� U U oo M V d U � R C R oo N D1 U d U 0 6 X LU o � 01 U d U y d ¢ X o t00 OI U d U N N Q X LU o0 N o R d i v 0 A c LL N N � a E J U p Z IL N d a U N a N Lll d O N M O O N M O N M O N M O N 22 O N M_ M O O N N M O O N N 22 O O N N M O O N N M O N N M O N N \ O ZZ N M V O N V N NO[I U d E Q m m° ¢ U d E a m m° a y E a m m°r- Q d a W a F Y d a J 0