Whitefish Housing Authority

WHA Regular Board Meeting Wednesday, January 22, 2025 | 4:30 p.m. – 6:00 p.m. Whitefish City Hall Council Conference Room Meeting available virtually at this link via web browser or Microsoft Teams. 1. Call to Order 2. Roll Call 3. Public Comment 4. Consent Agenda a. Approval of the Board Meeting Agenda b. Approve December 11, 2024 Meeting Minutes 5. Director’s Report 6. New Business a. 2025 HCV Payment Standards b. 2025 PH Flat Rent Schedule c. FYE June 2024 Accounting Engagement with Kubas Keller Associates 7. Continuing Business a. Defamation Lawsuit Verdict b. DPTH Updates c. Fiscal Year Budget Concerns & Resolutions Note: During this meeting, the board may elect to enter a closed door session for reasons related to legal and/or personnel issues. Per Montana Code Annotated 2-3-203: The presiding officer of any meeting may close the meeting during the time the discussion relates to a matter of individual privacy and then if and only if the presiding officer determines that the demands of individual privacy clearly exceed the merits of public disclosure. The right of individual privacy may be waived by the individual about whom the discussion pertains and, in that event, the meeting must be open. 100 E 4th ST Whitefish MT 406.901.2844  Whitefish Housing Authority RESOLUTION #No. 285 ADOPTION OF THE 2025 PAYMENT STANDARDS & UTILITY ALLOWANCE FOR FLATHEAD COUNTY AND THE CITY OF WHITEFISH, MT ______________________________________________________________________ WHEREAS, The United States Department of Housing and Urban Development has released the 2025 Fair Market Rent Standards for Flathead County, which includes the City of Whitefish; and WHEREAS, The United States Department of Housing and Urban Development and the State of Montana require compliance with these standards effective immediately to satisfy regulations NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE WHITEFISH HOUSING AUTHORITY as follows: 1. The Board of Commissioners hereby approves the adoption of 110% of the 2024 Fair Market Rent Standards as set forth by HUD (Dept. of Housing and Urban Development) as Whitefish Housing Authority’s HCV 2025 Payment Standard 2. The Board of Commissioners hereby approves the adoption of the 2025 Utility Allowance Schedule (attached) as set forth by HUD (Dept. of Housing and Urban Development) for Region 10: Flathead, Lake, Lincoln and Sanders Counties 3. The Board of Commissioners hereby authorizes the Whitefish Housing Authority to take the necessary steps to implement rent & utility allowance standards to ensure the efficient operation of housing programs. ADOPTED AT THE MONTHLY BOARD OF COMMISSIONERS MEETING OF THE WHITEFISH HOUSING AUTHORITY THIS 22nd DAY OF January 2025 Whitefish Housing Authority, Whitefish, Montana _____________________________________ Ben Johnson, Chair, Board of Commissioners ____________________________________ Marissa Getts, Acting Director Whitefish Housing Authority 100 4th Street Whitefish, MT 59937 January 22, 2025 PAYMENT STANDARDS The Whitefish Housing Authority adopts the following 2025 Fair Market Rent and Payment Standards for the HCV program: 0 BR 1BR 2BR 3BR 4BR Fair Market Rent (HUD) $ 1,024 $ 1,064 $ 1,396 $ 1,860 $ 2,344 2025 WHA Payment Standard $ 1,126 $ 1,170 $ 1,535 $ 2,046 $ 2,578 2025 @ 110% FMR In addition, through this resolution, WHA adopts: • The Region 10 Utility Allowance Schedule (attached) as created by HUD, updated on 3/1/2024. 2025 HCV Payment Standard & Utility Allowance: Adopted by Resolution #285, dated ________ __________________________________________________ Acting Director Date  Whitefish Housing Authority RESOLUTION #No. 286 ADOPTION OF THE 2025 FLAT RENT SCHEDULE FOR PUBLIC HOUSING ______________________________________________________________________ WHEREAS, The United States Department of Housing and Urban Development has released the 2025 Fair Market Rent Standards for Flathead County, which includes the City of Whitefish; and WHEREAS, The United States Department of Housing and Urban Development and the State of Montana require compliance with these standards effective immediately to satisfy regulations NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS OF THE WHITEFISH HOUSING AUTHORITY as follows: 1. The Board of Commissioners hereby approves the adoption of 80% of the 2024 Fair Market Rent Standards as set forth by HUD (Dept. of Housing and Urban Development) as Whitefish Housing Authority’s Flat Rent Rate for Public Housing 2. The Board of Commissioners hereby authorizes the Whitefish Housing Authority to take the necessary steps to implement rent schedule to ensure the efficient operation of housing programs. ADOPTED AT THE MONTHLY BOARD OF COMMISSIONERS MEETING OF THE WHITEFISH HOUSING AUTHORITY THIS 22nd DAY OF January 2025 Whitefish Housing Authority, Whitefish, Montana _____________________________________ Ben Johnson, Chair, Board of Commissioners ____________________________________ Marissa Getts, Acting Director Whitefish Housing Authority 100 4th Street Whitefish, MT 59937 January 22, 2025 Flat Rent The Whitefish Housing Authority adopts the following 2025 Flat Rent Schedule: 1BR 2BR Fair Market Rent (HUD) 2025 $ 1,064 $ 1,396 Adopted WHA Public Housing Flat Rent $ 936 $ 1,116 @ 80% HUD FMR 2025 MVM Flat Rent Schedule: Adopted by Resolution #286, dated ________ __________________________________________________ Acting Director Date K2 Kubas Keller Associates Marissa Getts, Acting Executive Director Whitefish Housing Authority 100 4th Street Whitefish, MT 59937 January 8, 2025 ENGAGEMENT LETTER for FY 2024 Yearend Close Assistance and Other Services We have set out below a description of the services that Kubas Keller Associates, Inc. can/will provide to the Whitefish Housing Authority (WHA). We will provide accounting services per WHA's Scope of Work (see attached). All work is anticipated to be performed off-site. Our fee for the Scope of Work is estimated at $9,375, though that is subject to change if past circumstances increase the estimated time required to complete the services required. We will notify WHA immediately upon the determination if additional hours are needed to complete the scope of work. The resumes of staff who will be involved in this engagement are attached. If the Whitefish Housing Authority agrees that the foregoing fairly sets out our understanding, please sign a copy of this letter in the space below and return it via email as a scanned document. Yours sincerely, Roman Kubas Roman Kubas, President Whitefish Housing Authority Date 1719 Leon Drive – Hatfield PA, 19440 phone: (215) 416-6798 fax: (215) 368-8368 email: rkubas@verizon.net  WHA FYE 2024 Financial Submission: Accounting Services Scope of Work SCOPE OF WORK & SPECIFICATIONS The services to be provided in an initial contract will include the following tasks for WHA’s FYE June 2024: A. Review and analyze the books of account and records of the Whitefish Housing Authority in accordance with the procedures outlined by HUD and GAAP; work with sta4 and contract bookkeepers to ensure the proper recording of receipts and disbursements, and maintenance of a general ledger of all authority activity and accuracy and transparency of financial statements; B. Work with WHA sta4 and contract bookkeepers to prepare and review necessary journal entries, including building processes to do so moving beyond FYE June 2024; C. Review controls of costs and finances and make recommendations to the Executive Director on such matters; work with sta4 on responding to accounting and financial related findings in the October 2024 Compliance Review from the HUD Regional O4ices; D. Prepare and review reports and balance sheets required by Federal, State and/or local laws, statutes, or regulations; E. Provide end of year in-depth financial review; F. Inform the Executive Director of any matters that come to their attention which causes them to believe that any errors or irregularities or illegal acts or issues of HUD compliance may exist; G. Train sta4 in preparing and submitting HUD-required Financial Data Schedule (FDS) FDS to HUD’s REAC in the required time frame to obtain the highest possible scores for FASS and MASS reporting; track and report on estimated scoring of financial and management ratios during year to identify areas of concern and allow for necessary  operations and management course corrections; preparing necessary financial projections as necessary including simple cash flows, and operating reserves; provide PHAS assistance and appeals; H. Review monthly submission of Housing Choice Voucher (HCV) VMS reporting to REAC for audit purposes; train sta4 on preparing, using, and submitting necessary VMS reports and adjustments, including HCV HUD Two Year Tool, HCV voucher to lease up maximizing authorized voucher count and annual HCV budget authority; I. Work with sta4 and contract bookkeepers to provide audit ready work papers, financial records, statements, and assistance for the Annual Independent Audit; and other audits as necessary by strict deadline agreed upon at time of contract; J. Assist with the implementation of any HUD-mandated changes or updates; K. Provide assistance and training support for WHA sta4 transitions; L. Any additional duties requested by the Executive Director.  QUALIFICATIONS of KEY PERSONNEL PHA Consulting Primary Personnel Involved Roman Kubas, Principal Qualifications: Roman Kubas is a co-founder of Kubas Keller Associates. Roman has over 35 years’ experience assisting housing agencies on an array of financial, fiscal and management issues, having consulted housing and nonprofit organizations since 1989. He has provided technical assistance in all areas of financial operations for numerous Housing Authorities, including hiring and training of financial staff, development/preparation of the operating and Section 8 budgets, coordination with independent auditors, and development of internal controls for the safeguarding of assets. In addition, Roman has assisted Housing Agencies with various aspects ranging from tenant file review to financial statement presentation for Low Income Tax Credit projects. Roman assists our Housing Authority clients in all aspects of project-based asset management, year-end closing, and operating budget preparations. He also provides technical assistance in a wide range of financial and management areas. Roman is also providing support in the area of energy performance contracting; including ensuring that the utility consumption baseline is fairly accurately normalized. Prior to forming K2, Roman was a Vice President of the Housing Division at the HJ Financial Group, formerly Heller, Blosky & Dabagian. In this position, he was responsible for coordinating client services that included budget preparation, year- end closings, preparation of financial statements, development of policies and procedures, monitoring of client’s fiscal operations, conducting audits, and developing training manuals, as well as training numerous individuals nationally. Roman prepared periodic summary financial and operational reports with recommendations to senior management. While at HJ Financial Group, Roman had the opportunity to work with a number of housing authorities and non-profits. He specialized in the housing the housing industry for over 15 years, developing initiatives and creating liaisons with HUD and other consulting firms. Roman is magna cum laude graduate from Spring Garden College with a Bachelor of Science degree in Accounting. Kubas Keller Associates Anthony (Tony) Palmer, CPA Senior Manager Qualifications: Tony has over 25 years of experience in HUD accounting, auditing, budget preparation, including PFS, year-end closings, operational reviews and transaction analyses, accounting and budgeting training, accounting system design, and accounting procedure development. Tony’s activities focus on optimizing PHA resources in financial operations and automated processes. Projects involve identifying opportunities for additional subsidies, evaluating financial and automated operations, recommending system changes, assisting implementation, and maintaining HUD compliance. He has a wide knowledge of HUD regulations governing PFS, PHAS, leasing, and occupancy, a grasp of computer application techniques and limitations, and a practical, down- to-earth viewpoint. Tony has supervised many major projects, served in the capacity of finance director for several agencies, assisted many agencies in year- end closings, and performed financial assessments ranging from small to large PHAs. He has managed both small and large engagements, many of which involved complicated and technical issues and coordinating varied professionals. EDUCATION Bachelor’s degree in Accounting, Kutztown University Kubas Keller Associates Toni Simmons Senior Associate Toni is an associate with the firm and has worked for over 10 years as our primary executive staff person. She also provides bookkeeping support (including billing, payables, and other internal financial matters) and maintains the firm’s books of accounts. She also provides accounting and consulting services for our housing authority clients. In this capacity, she has assisted in year-end closings, FDS submissions, account reconciliations, tenant recertifications, and various other special projects. She also has been performing Annual and Interim Public Housing Recertifications for one of our clients for the past 3 years. Kubas Keller Associates