UNAUDITED FINANCIAL INFORMATION. March 31, 2018
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1 UNAUDITED FINANCIAL INFORMATION March 31, 2018
2 SCHEDULES OF NET POSITION March 31, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,352 $ 15,172 $ 21,166 $ 32,362 $ 177,840 $ 248,892 Investments ,198 31,752 33,549 Receivables: Accounts Interest ,922 2,061 7,278 11,290 First mortgage loans 156 2,171 14,803 8,181 37,360 62,671 Due from federal government 21, ,617 Due from other funds 1, ,364 2,943 Prepaid Expenses Total current assets 25,705 18,083 37,891 43, , ,075 Noncurrent assets: Restricted assets: Cash and cash equivalents 19,724-26, ,307 48,137 Investments ,530 20,518 47, ,065 Investment interest receivable Investments - 1, ,100 48,857 First mortgage loans receivable , , ,975 1,378,291 1,964,378 Second mortgage loans receivable , ,068 Allowance for forgivable second mortgages - - (9,984) - - (9,984) Unearned Service Release Premiums Advance to local government 3, ,133 Net pension asset Capital assets: Furniture and equipment 3, ,565 Less accumulated depreciation (1,756) (1,756) Total noncurrent assets 25,756 50, , ,006 1,473,994 2,225,903 Total assets 51,461 68, , ,808 1,729,588 2,606,978 DEFERRED OUTFLOWS OF RESOURCES Deferred amount on refundings Deferred outflows related to pensions 3, ,864 Total deferred outflows of resources 3, ,548 LIABILITIES Current liabilities: Accounts payable $ 6,703 $ 13 $ 480 $ 1,137 $ 2,388 $ 10,721 Accrued payroll and related liabilities Compensated absences Interest payable - - 2,244 2,319 11,447 16,010 Escrow deposits 1, ,087 Prepayments on mortgage loans ,271 Due to federal government 18, ,860 Due to other funds - - 2, ,943 Bonds payable ,550 14,005 52,665 88,220 Total current liabilities 27, ,398 17,610 67, ,781 Noncurrent liabilities: Bonds payable , ,350 1,461,549 1,936,029 Compensated absences Net pension liability 7, ,652 Net OPEB obligation 1, ,661 Escrow deposits ,285 9,392 Arbitrage rebate payable - - 1, ,110 Total noncurrent liabilities 10, , ,350 1,469,834 1,956,491 Total liabilities 38, , ,960 1,537,275 2,096,272 DEFERRED INFLOWS OF RESOURCES Deferred inflows related to pensions Total deferred inflows of resources NET POSITION Net investment in capital assets 1, ,809 Restricted for single family bond programs ,015 54, , ,625 Restricted for grant programs - 13, ,751 Restricted for Homebuyers Revolving Loan Program 3, ,153 Restricted for pension asset Unrestricted 11,550 54, ,369 Total net position $ 16,545 $ 68,570 $ 182,015 $ 54,848 $ 192,762 $ 514,740
3 SCHEDULES OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION OPERATING REVENUES Mortgage interest income $ 10 $ - $ 11,400 $ 10,143 $ 45,551 $ 67,104 Investment income: Interest , ,244 5,131 Net increase (decrease) in the fair value of investments - (2) (1,764) (327) (1,377) (3,470) Federal grant administration fees 11, ,155 Fees and other income 3, ,530 Total operating revenues 14, ,716 10,374 47,271 84,450 OPERATING EXPENSES Salaries and benefits 15, ,220 Contractual services 4, ,852 Materials and supplies 1, ,280 Rentals and insurance Other administrative expenses Other program expenses ,676 Interest expense - - 7,007 6,880 29,285 43,172 Mortgage service fees ,523 4,939 Issuance costs ,440 2,440 Total operating expenses 22, ,996 7,799 36,118 74,147 Operating income (loss) (7,148) 3 3,720 2,575 11,153 10,303 NONOPERATING REVENUES (EXPENSES) Federal grants revenue 224, ,826 Other grant revenue Federal grants expenses (224,832) (224,832) Local grants expenses (5,525) (5,525) Total nonoperating revenues (expenses) (5,531) (5,529) Income (loss) before transfers (12,679) 5 3,720 2,575 11,153 4,774 Transfers (to) other funds - (4,576) (10,766) (773) - (16,115) Transfers from other funds 10, ,579 16,115 Change in net position (2,143) (4,571) (7,046) 1,802 16,732 4,774 Total net position, July 1 18,688 73, ,061 53, , ,966 Total net position, End of period $ 16,545 $ 68,570 $ 182,015 $ 54,848 $ 192,762 $ 514,740
4 SCHEDULES OF CASH FLOWS Cash flows from operating activities: Receipts from customers $ - $ 3,112 $ 55,967 $ 53,636 $ 163,640 $ 276,355 Receipts from federal government 11, ,239 Receipts from other funds Other miscellaneous receipts 3, ,530 Acquisition of mortgage loans - (3,995) (6,400) - (289,173) (299,568) Payments of Service Release Premiums (522) (522) Payments to service mortgages - (102) (547) (767) (3,523) (4,939) Payments to suppliers (4,178) - (1,183) - - (5,361) Payments to other funds (937) (937) Payments to or for employees (16,134) (16,134) Net cash provided (used) by operating activities (5,635) (984) 48,490 52,869 (129,140) (34,400) Cash flows from non-capital financing activities: Operating grants received 223, ,872 Transfers in (out) 10,536 (4,576) 10,571 (773) (15,758) - Proceeds from sale of bonds , ,116 Operating grants paid (238,190) (238,190) Call premium paid - - (14) - - (14) Cost of issuance paid (2,440) (2,440) Principal payments - - (90,875) (45,795) (121,615) (258,285) Interest paid - - (11,823) (10,559) (39,480) (61,862) Net cash provided (used) by non-capital financing activities (3,784) (4,574) (92,141) (57,127) 127,823 (29,803) Cash flows from investing activities: Proceeds from sales and maturities of investments - 14,987 39,156 20,230 98, ,064 Purchases of investments - (14,974) (40,127) (24,062) (107,058) (186,221) Investment interest received , ,946 5,032 Increase in fair value of investments subject to fair value reporting and classified as cash equivalents Net cash provided (used) by investing activities ,483 (3,296) (6,144) (7,690) Net (decrease) in cash and cash equivalents (9,290) (5,420) (42,168) (7,554) (7,461) (71,893) Cash and cash equivalents, July 1 31,366 20,592 90,056 40, , ,922 Cash and cash equivalents, End of period $ 22,076 $ 15,172 $ 47,888 $ 32,746 $ 179,147 $ 297,029
5 SCHEDULES OF CASH FLOWS (cont.) Reconciliation of operating income to net cash provided (used) by operating activities: Operating income (loss) $ (7,148) $ 3 $ 3,720 $ 2,575 $ 11,153 $ 10,303 Adjustments to reconcile operating income to net cash provided (used) by operating activities: Changes in assets and liabilities: Decrease in accounts receivable (Increase) decrease in mortgage interest receivable - (1) (804) 335 (Increase) decrease in mortgage loans receivable - (978) 37,582 42,812 (177,770) (98,354) Decrease in due from federal government Decrease in interfund receivables (Decrease) in interfund payables (937) (937) Increase (decrease) in accounts payable 3, (795) 332 7,578 10,275 (Decrease) in unearned service release premiums (522) (522) (Decrease) in accrued payroll / compensated absences (630) (630) (Decrease) in due to primary government (723) (723) Investment income included as operating revenue (129) (118) (316) (231) (867) (1,661) Interest expense included as operating expense - - 7,007 6,880 29,285 43,172 Issuance cost included as operating expense ,440 2,440 Total adjustments 1,513 (987) 44,770 50,294 (140,293) (44,703) Net cash provided (used) by operating activities $ (5,635) $ (984) $ 48,490 $ 52,869 $ (129,140) $ (34,400) Noncash investing, capital, and financing activities: (Decrease) in fair value of investments - (29) (1,696) (395) (1,963) (4,083) Total noncash investing, capital, and financing activities $ - $ (29) $ (1,696) $ (395) $ (1,963) $ (4,083)
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