HomeMy WebLinkAboutMemo - Mail Packet - 6/15/2021 - Memorandum From Beth Rosen Re: Appropriations Of Cdbg/Home Funds For Hud Administrative Costs
Social Sustainability
222 Laporte Avenue
PO Box 580
Fort Collins, CO 80522
MEMORANDUM
DATE: June 8, 2021
TO: Mayor and City Council
TH: Darin Atteberry, City Manager
Kyle Stannert, Deputy City Manager
Jackie Kozak-Thiel, Chief Sustainability Officer
Beth Sowder, Social Sustainability Department Director
FM: Beth Rosen, Grants Compliance and Policy Manager
RE: Appropriations of CDBG/HOME funds for HUD Administrative Costs
______________________________________________________________________
Purpose: The purpose of this memo is to summarize how eligible administrative costs
are allocated for grant funds received through the Department of Housing and Urban
Development (HUD) as requested at the June 1, 2021 Council meeting.
Bottom Line
Given the substantial work required to administer HUD funding in compliance with
federal regulations, City staff recommends the continued utilization of HUD funding to
carry out HUD required planning, compliance and administrative activities.
Eligible Program Administration Costs:
Both the Community Development Block Grant (CDBG) and the HOME Investment
Partnership Program (HOME) allow for a percentage of the grant funds received each
year to be expended for salaries, wages and related costs of the staff engaged in
program administration of HUD grant funds. In charging costs to administration, the City
has two options:
1. Primary: Include the entire salary, wages and related costs allocable to the
program for each person whose primary responsibilities with regard to the
program involve program administrative assignments.
2. Prorated: Charge the prorated cost of each person whose job includes any
program administration assignments.
The recipient may use only one of these methods during the program year. City staff
uses the primary definition for allocation of administrative costs, dedicating a minimum
of 80% staff time of the of the HUD grants team to HUD administration.
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CDBG Eligible Administrative & Planning Costs: capped at 20% of annual grant
· Salaries, wages and related costs of carrying out the CDBG program
· Indirect costs as allowable under the Office of Management and Budget (OMB)
· Administrative expenses to facilitate housing
· Special outreach activities related to fair housing
· Eligible planning costs (land-use plans, housing plans, small neighborhood plans)
· Administration of the HOME program
HOME Eligible Administrative Costs: capped at 10% of annual grant
· Salaries, wages and related costs of carrying out the HOME program
· Indirect costs as allowable under OMB
· Developing agreements and monitoring housing used as HOME match
· Long-term monitoring of HOME housing projects
· Activities to further fair housing
Cost Benefits to the City:
Using the allowable percentage of CDBG and HOME funding towards HUD required
compliance and administrative activities has multiple benefits to the City:
Allocating grant administration using the primary definition prescribed by HUD
removes the administrative burden of time tracking across multiple positions and
departments (Social Sustainability, Finance, City Attorney, etc.)
Staff with primary responsibilities for HUD administration are able to support other
City priorities and projects as capacity allows without personnel costs to the City
Flexible administration budget allows for quick identification of available funding to
support HUD aligned planning and administration needs as they arise
o Example: $25,000 for development of the evaluation tool in support of the
2021 Housing Strategic Plan adopted by City Council in March 2021
Preserves General Fund dollars for direct program benefits, particularly as follows:
o HUD funds pay the subscription fee for the online grant application &
management platform for both Housing & Human Service programs
o All Affordable Housing Funds allocated in the Competitive Process are
administered with HUD funding and counted towards the HOME match
requirements when eligible
Creates a high-performing HUD grants team that achieves the following:
o Internal development of HUD required planning documents that had
previously been contracted out to consultants (Consolidated Plan & Analysis
of Impediments to Fair Housing Choice)
o Nimble response and deployment of $1.4 million in CDBG Coronavirus
Response and Recovery Funds (CDBG-CV) - 100% of funds allocated to
eligible direct costs and administered by existing staff
o Maintains good standing and low risk status with HUD
o Ensures continued compliance with the Code of Federal Regulations (CFR)
Part 200 which includes the requirements for administering federal awards
o Supports City s goals for a clean Single Audit, in compliance with
Government Auditing Standards
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City Use of Administration Costs:
CDBG/HOME funds are allocated to the following 2.5 FTE positions whose primary
responsibilities include the administration, regulatory, and compliance responsibilities
associated with carrying out HUD funded activities.
1. Grant Compliance and Policy Manager (1.0 FTE): Fiscal oversight & compliance
of CDBG & HOME grants, administration of the HOME Program, affordable
housing contracts, and long-term compliance monitoring of all affordable housing
(including housing funded through General Fund)
2. CDBG Grant Administrator (1.0 FTE): Preparation & submission of Annual Action
Plan, Comprehensive Performance Report, and administration of CDBG public
service contracts
3. Grant Admin. Assistant (.5 FTE): Administrative support for CDBG & HOME
programs
Historically, the HUD administrative allocation exceeds the costs associated with the
corresponding staff positions, with all HOME funds expended and the remaining CDBG
available for use on other HUD-eligible planning and administration costs in support of
other city priorities, such as the 2020 Gaps Analysis ($49,550) and Housing Strategic
Plan ($25,000) adopted by City Council in 2021. Any remaining CDBG balance at the
end of the fiscal year is then re-allocated to eligible affordable housing projects the
following year.
In the HUD fiscal year that ended September 30, 2020 (FY19), $221,000 of the
$287,636 that was allocated for administration was used to cover personnel expenses.
The additional funding distribution was as follows:
$13,578 Purchased services (Zoomgrants subscription, Coloradoan publication
of required notices, Larimer County Clerk & Public Trustee document recording
fees, mailing costs)
$53,058 CDBG funds re-allocated to housing in the FY21 Competitive Process
The administrative budget appropriated for the current fiscal year, which ends on
September 30, 2021 is $295,875 ($220,558 CDBG & $75,314 HOME). Staff estimates
a potential remaining balance of $35,000 in CDBG funds that will be made available to
housing in 2022.
HUD Grant Administration and Planning Requirements
To help in understanding the work required by the HUD Grant, a list of annual
administrative and planning activities required by the HUD grants is attached. Failure to
expend grant funding in compliance with HUD regulations could result in a loss of
funding to the City.
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Annual Grant Requirements:
Administrative support for the annual Competitive Process
Alignment of approved Human Service and Housing projects with eligible
sources of funding (CDBG & HOME)
Preparation of HUD Annual Action Plan (outlining planned projects & use of
funds)
Evaluation of all housing projects in accordance with the Affordable Housing
Underwriting Manual
Preparation of all grant contracts, ensuring scope of work is for eligible HUD
activities and complies with all applicable federal regulations, including the
following:
o Non-discrimination and equal access
o Employment and contracting
o Environmental Assessment
o Uniform Relocation Assistance and Real Property Acquisition Policies Act
of 1970
o Procurement, financial management and recordkeeping
Compliance monitoring of all recipient organizations to ensure the following:
o Verification that all payments are for eligible expenses
o Documentation verifying organizational compliance with HUD regulations
o Review of client files to ensure service was provided to eligible recipients
20-year compliance monitoring of all affordable housing projects, including:
o Regularly scheduled site visits to inspect property & unit condition
o Review of tenant files for rent and occupancy compliance
o Management capacity, administrative systems, and financial viability
Fiduciary oversight of the grant to ensure timely commitment & expenditures
Annual demographic and beneficiary reporting
Submission of the following reports:
o Quarterly Federal Financial Report
o Semi-Annual Labor Standards and Minority Based Enterprise and Women
Based Enterprise (MBE-WBE) Reports
o Annual Section 3 Economic Opportunities for Low-and Very Low-Income
Persons Report
Ensure all recipients of federal grant funds are registered in the federal System of
Award Management (SAM) and subawards are reported in the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FSRS)
Preparation and submission of Comprehensive Annual Performance Evaluation
(CAPER)
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Attached are links to the plans and reports that were developed by the HUD grants
team in FY19:
2020 -2024 Consolidated Plan
https://www.fcgov.com/socialsustainability/files/2020-2024-consolidated-plan-final_hud-
accepted.pdf
2020 Analysis of Impediments to Fair Housing Choice
https://www.fcgov.com/socialsustainability/files/2020-analysis-of-impediments-to-fair-
housing-choice.pdf
FY19 Comprehensive Annual Performance Evaluation (CAPER)
https://www.fcgov.com/socialsustainability/files/fy19-caper-final.pdf
Considerations for Funding HUD Grant Administration
In response to the question that was raised at the City Council meeting on June 1,
2021, whether using General Fund dollars to fund the HUD Grant Administration would
support the program running more lean and free up funding for affordable housing, staff
is providing the following impacts for consideration:
Any CDBG funding that was freed up could not be directly used on construction
costs of new housing. Uses in support of housing would be restricted to the
following:
o Land acquisition costs
o Off-site infrastructure costs
o Rehabilitation of existing units
The current cost allocation method is a best practice, which allows the City to bill all
direct costs, including compliance and administration, directly to the grant
Staff experience with Federal programming is that federal funds are allocated to
agencies like the City with the expectation that the agency is utilizing a portion of the
grant proceeds for administrative costs associated with carrying out the required
activities in the grant. In other words, the administrative overhead the
award.
Applicants generally prefer City funding to federal funding, as it has fewer regulatory
restrictions and can be more easily deployed.
Staff Recommendation
Based on these impacts, continue to fund HUD
administrative costs utilizing federal funds, and if the Council wishes to direct additional
General Fund monies to housing, the City and applicants would likely get greater benefit
than through federal funds.