BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  AB 505
                                                                  Page  1

          Date of Hearing:   April 27, 2011

               ASSEMBLY COMMITTEE ON HOUSING AND COMMUNITY DEVELOPMENT
                                 Norma Torres, Chair
                    AB 505 (Harkey) - As Amended:  April 25, 2011
           
          SUBJECT  :   Housing programs: audits 

           SUMMARY  :  Requires on or before January 1, 2013, and every two 
          years after, the Bureau of State Audits (BSA) to conduct a 
          performance audit of special fund and General Fund programs 
          administered by the Department of Housing and Community 
          Development (HCD).   
           
          EXISTING LAW  (Health & Safety Code 53545):

          1)Requires the BSA to conduct periodic audits to ensure that 
            bond proceeds from Proposition 1C are awarded in a timely 
            fashion, in a manner consistent with the requirements of the 
            bond, and that awardees of bond proceeds are using funds in 
            compliance Proposition 1C.  Requires the first audit to be 
            conducted no later than one year from when the bond was 
            approved by the voters.  

          2)Requires HCD in its annual report to the Legislature to report 
            how Proposition 1C funds were expended in the prior year.  
            Requires HCD to make the report available the public on its 
            Internet Web site. 

           FISCAL EFFECT  :   Unknown 

           COMMENTS  :   

          HCD administers programs that receiving funding from federal, 
          state housing bond, special fund and the General Fund.  HCD 
          administers federal programs for non-entitlement jurisdictions 
          that are typically smaller and do not have the capacity to 
          receive the funds directly from the Department of Housing & 
          Urban Development (HUD).  These federal programs are audited by 
          HUD on a regular basis. 

          HCD also administered housing bond programs funded by 
          Proposition 1C and 46. The voter-approved bonds required that 
          the BSA conduct period audits to ensure that the proceeds are 
          spent according to the requirements of the bonds. The only 








                                                                  AB 505
                                                                  Page  2

          programs that are not audit on a regular basis by an outside 
          entity like the BSA or HUD are the special fund and General Fund 
          programs.  The Mobilehome Parks Inspection Program, the 
          Enterprise Zone Program, and Mobilehome Park Resident Ownership 
          Program (MPROP), Predevelopment Loan Fund, Codes and Standards 
          are funded through fees which are deposited into a special fund. 
          The Emergency Housing & Assistance Program (EHAP), which will 
          likely not get funding this year, and Office and Migrant 
          Services, and the Housing Policy Development Division are funded 
          through the General Fund.     

          This bill would require the BSA to audit the special fund and 
          General Fund programs operated by HCD in the next two years and 
          would require an audit every two years after that. 


           Staff comments  : The committee may wish to consider whether the 
          special fund and General Fund programs have enough of a 
          financial investment to require an audit every two years. 

           REGISTERED SUPPORT / OPPOSITION  :   

           Support 
           
          None on file.       

           Opposition 
           
          None on file. 
           
          Analysis Prepared by  :    Lisa Engel / H. & C.D. / (916) 319-2085