UNAUDITED FINANCIAL INFORMATION. September 30, 2018
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1 UNAUDITED FINANCIAL INFORMATION September 30, 2018
2 SCHEDULES OF NET POSITION September 30, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,603 $ 11,289 $ 17,924 $ 24,687 $ 155,750 $ 212,253 Investments ,872 9,458 47,882 61,935 Receivables: Accounts 7, ,714 Interest ,449 1,692 7,654 10,830 First mortgage loans 155 2,203 13,473 7,673 41,836 65,340 Due from federal government 22, ,639 Due from other funds ,131 27,131 Total current assets 32,702 14,659 36,718 43, , ,842 Noncurrent assets: Restricted assets: Cash and cash equivalents 46,643-8, ,858 Investments ,709 15,812 51, ,358 Investment interest receivable Investments - 1, ,668 39,029 First mortgage loans receivable , , ,784 1,644,785 2,173,744 Second mortgage loans receivable , ,654 Allowance for forgivable second mortgages - - (15,456) - - (15,456) Unearned Service Release Premiums 17, ,473 Advance to local government 3, ,138 Net pension asset Capital assets: Furniture and equipment 5, ,108 Less accumulated depreciation (2,232) (2,232) Total noncurrent assets 70,696 50, , ,161 1,734,310 2,445,435 Total assets 103,398 65, , ,671 2,014,563 2,853,277 DEFERRED OUTFLOWS OF RESOURCES Deferred amount on refundings Deferred outflows related to pensions 3, ,931 Deferred outflows related to OPEB Total deferred outflows of resources 4, ,585 LIABILITIES Current liabilities: Accounts payable $ 1,563 $ 13 $ 817 $ 1,135 $ 2,160 $ 5,688 Accrued payroll and related liabilities Compensated absences Interest payable - - 1,923 2,150 13,840 17,913 Escrow deposits 27, ,919 Prepayments on mortgage loans ,030 Due to federal government 18, ,485 Due to other funds 23,105-4, ,131 Bonds payable ,650 21,665 69, ,220 Total current liabilities 72, ,546 25,060 86, ,802 Noncurrent liabilities: Bonds payable , ,630 1,696,003 2,109,148 Compensated absences Net pension liability 7, ,659 Total OPEB libility 3, ,578 Escrow deposits 1, ,213 10,406 Arbitrage rebate payable Total noncurrent liabilities 13, , ,630 1,704,216 2,131,786 Total liabilities 86, , ,690 1,790,911 2,346,588 DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions Deferred inflows related to OPEB Total deferred inflows of resources NET POSITION Net investment in capital assets 2, ,876 Restricted for single family bond programs ,854 47, , ,904 Restricted for grant programs - 15, ,823 Restricted for Homebuyers Revolving Loan Program 3, ,153 Restricted for pension asset Unrestricted 14,791 49, ,118 Total net position $ 20,855 $ 65,150 $ 152,854 $ 47,981 $ 224,069 $ 510,909
3 SCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION OPERATING REVENUES Mortgage interest income $ - $ - $ 2,941 $ 2,845 $ 17,885 $ 23,671 Investment income: Interest ,791 Net increase (decrease) in the fair value of investments - (12) (415) (17) (312) (756) Federal grant administration fees 3, ,393 Fees and other income 2, ,665 Total operating revenues 6, ,121 3,035 18,505 30,764 OPERATING EXPENSES Salaries and benefits 5, ,341 Contractual services 1, ,877 Materials and supplies Rentals and insurance Other administrative expenses Other program expenses , ,618 Interest expense - - 1,788 2,031 12,320 16,139 Mortgage service fees Issuance costs ,072 1,072 Total operating expenses 8, ,664 2,107 14,273 28,139 Operating income (loss) (1,982) (10) (543) 928 4,232 2,625 NONOPERATING REVENUES (EXPENSES) Federal grants revenue 69, ,132 Federal grants expenses (69,467) (69,467) Local grants expenses (1,271) (1,271) Total nonoperating revenues (expenses) (1,606) (1,606) Income (loss) before transfers (3,588) (10) (543) 928 4,232 1,019 Transfers (to) other funds - (1,454) (26,555) (1,479) - (29,488) Transfers from other funds 4, ,073 29,488 Change in net position 827 (1,464) (27,098) (551) 29,305 1,019 Total net position, July 1 20,028 66, ,952 48, , ,890 Total net position, End of period $ 20,855 $ 65,150 $ 152,854 $ 47,981 $ 224,069 $ 510,909
4 SCHEDULES OF CASH FLOWS Cash flows from operating activities: Receipts from customers $ 19,190 $ 783 $ 17,569 $ 15,275 $ 60,230 $ 113,047 Receipts from federal government 3, ,144 Receipts from other funds 22,713-1, ,964 Other miscellaneous receipts 2, ,661 Acquisition of mortgage loans - (1,062) (4,702) - (184,081) (189,845) Payments of Service Release Premiums (16,367) (16,367) Payments to service mortgages - (34) (73) (76) (408) (591) Payments to suppliers (3,572) (17) (2,416) - - (6,005) Payments to other funds (23,964) (23,964) Payments to or for employees (5,441) (5,441) Net cash provided (used) by operating activities 22,316 (330) 11,629 15,199 (148,211) (99,397) Cash flows from non-capital financing activities: Operating grants received 70, ,687 Transfers in (out) 4,415 (1,454) (26,550) (1,479) 25,068 - Proceeds from sale of bonds , ,683 Operating grants paid (84,054) (84,054) Cost of issuance paid (1,072) (1,072) Principal payments - - (20,075) (7,720) (28,665) (56,460) Interest paid - - (4,301) (4,445) (23,203) (31,949) Net cash provided (used) by non-capital financing activities (8,952) (1,454) (50,926) (13,644) 125,811 50,835 Cash flows from investing activities: Proceeds from sales and maturities of investments - - 8,105 12,384 28,594 49,083 Purchases of investments - - (5,770) (9,456) (1,855) (17,081) Investment interest received ,720 Increase in fair value of investments subject to fair value reporting and classified as cash equivalents Net cash provided by investing activities ,224 3,119 27,524 33,929 Net increase (decrease) in cash and cash equivalents 13,384 (1,742) (36,073) 4,674 5,124 (14,633) Cash and cash equivalents, July 1 35,862 13,031 62,399 20, , ,744 Cash and cash equivalents, End of period $ 49,246 $ 11,289 $ 26,326 $ 24,822 $ 156,428 $ 268,111
5 SCHEDULES OF CASH FLOWS (cont.) Reconciliation of operating income to net cash provided (used) by operating activities: Operating income (loss) $ (1,982) $ (10) $ (543) $ 928 $ 4,232 $ 2,625 Adjustments to reconcile operating income to net cash provided (used) by operating activities: Changes in assets and liabilities: (Increase) decrease in accounts receivable (7,305) (115) (6,875) (Increase) decrease in mortgage interest receivable - (1) (26) 458 (Increase) decrease in mortgage loans receivable - (173) 7,779 11,062 (141,706) (123,038) (Increase) in due from federal government (249) (249) Decrease in interfund receivables 22,713-1, ,964 (Decrease) in interfund payables (23,964) (23,964) Increase in accounts payable 25, , ,964 (Decrease) in unearned service release premiums (16,367) (16,367) (Decrease) in due to primary government (91) (91) Investment income included as operating revenue (20) (41) (180) (186) (608) (1,035) Interest expense included as operating expense - - 1,788 2,031 12,320 16,139 Issuance cost included as operating expense ,072 1,072 Total adjustments 24,298 (320) 12,172 14,271 (152,443) (102,022) Net cash provided (used) by operating activities $ 22,316 $ (330) $ 11,629 $ 15,199 $ (148,211) $ (99,397) Noncash investing, capital, and financing activities: (Decrease) in fair value of investments - - (442) (102) (640) (1,184) Total noncash investing, capital, and financing activities $ - $ - $ (442) $ (102) $ (640) $ (1,184)
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