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HomeMy WebLinkAbout2026_03_10 VLHA Agenda1.Call to Order (3:00pm) 2.Citizen Participation (5 min.) 3.Approval of Minutes (5 min.) 3.1 February 10, 2026 Meeting Minutes 2 mins 3.2 February 17, 2026 Special Meeting Minutes 2 mins 4.Information Update 4.1 Housing Project Update 15 mins Listen to update on Housing Development Projects. Presenter(s): Anna Bengtson, Housing Development Specialist 5.Main Agenda 5.1 Resolution No. 1, Series of 2026, A Resolution Approving an Exemption from Audit for the Fiscal Year 2025, for the Vail Local Housing Authority in the State of Colorado. 20 mins. Listen to the 2025 VLHA Year End Financial Update, and Approve Resolution 1 2026. Presenter(s): Jake Shipe, CPA Finance Budget Manager 6.Executive Session (estimated 80 mins) pursuant to: C.R.S. §24-6-402(4)(b) and (4)(e), to hold a conference with legal counsel for the purpose of receiving legal advice on specific legal questions, and to determine positions relative to matters that may be subject to negotiations, develop strategy for negotiations, and instruct negotiators, regarding the formation of a charitable organization and the potential engagement of legal counsel related to the formation of a charitable organization. C.R.S. § 24-6-402(4)(c) to consider matters required to be kept confidential by state law, namely the review of a housing files containing personally identifiable information related to waiver requests for the deed-restricted units located at 1063 Vail View Drive Unit 4, Bighorn VAIL LOCAL HOUSING AUTHORITY MEETING Agenda Vail Town Council Chambers and virtually by Zoom. Zoom Meeting 1 | Pre-Executive Session | https://vail.zoom.us/j/83110634258 Zoom Meeting 2 | Post-Executive Session | https://vail.zoom.us/j/86898705642 3:00 PM, March 10, 2026 2026_02_10 VLHA Meeting Minutes.pdf 2026_02_17 VLHA Special Meeting Minutes.pdf 2025 VLHA Year-End Financial Update.pdf Resolution Audit Exempt 25.pdf FLAT_LocalGOVExemptionForm.pdf 1 Road Unit 7R, 430 South Frontage Road East Unit RU-L, 430 South Frontage Road East Unit RU-M, and 2897 Timber Creek Drive D23, under the Employee Housing Guidelines, Section V.C. The executive session is necessary to prevent disclosure of confidential information protected under the Colorado Open Records Act (C.R.S. § 24-72-204) and related privacy protections. 7.Any Action as a Result of Executive Session 7.1 Compliance Waiver Requests 5 mins Approve or deny compliance waiver requests. 8.Matters from the Chairman and Authority Members 9.Staff Update (5 mins) Town of Vail Community Meeting from 5-7:00pm today, March 10, 2026 at Donovan Pavilion Habitat for Humanity Events Carpenter's Ball | Saturday, March 14, 2026 at 6:00pm, The Hythe Vail Finding Our Way Home with The Civic Canopy | Thursday, March 26, 2026 from 5-7:30 PM | Berry Creek Middle School, 1000 Miller Ranch Road, Edwards, CO 81632 Finding Our Way Home with The Civic Canopy | Wednesday, June 24, 2026 from 5-7:30 PM | Berry Creek Middle School, 1000 Miller Ranch Road, Edwards, CO 81632 ZipCar Ribbon Cutting | 12:00pm March 17, 2026 at International Bridge near Checkpoint Charlie. Sandwiches provided. Staff may have other topics that have arisen since the publication of the packet. 10.Adjournment MEMO_VLHA_Waiver Action Language_2025_03_10.pdf Meeting agendas and materials can be accessed prior to meeting day on the Town of Vail website www.vail.gov. All Town Council meetings will be streamed live by High Five Access Media and available for public viewing as the meeting is happening. The meeting videos are also posted to High Five Access Media website the week following meeting day, www.highfivemedia.org. Please call 970-479-2460 for additional information. Sign language interpretation is available upon request with 48 hour notification dial 711. 2 AGENDA ITEM NO. 3.1 Item Cover Page DATE:March 10, 2026 TIME:2 mins SUBMITTED BY:Robyn Smith, Housing ITEM TYPE:Approval of Minutes AGENDA SECTION:Approval of Minutes (5 min.) SUBJECT:February 10, 2026 Meeting Minutes SUGGESTED ACTION: VAIL LOCAL HOUSING AUTHORITY AGENDA ITEM REPORT ATTACHMENTS: 2026_02_10 VLHA Meeting Minutes.pdf 3 Vail Local Housing Authority Meeting Minutes of February 10, 2026 | Page 1 of 3 Vail Local Housing Authority Minutes Tuesday, February 10, 2026 3:00 PM Vail Town Council Chambers and virtually via Zoom. Zoom Meeting 1 | Pre-Executive Session | https://vail.zoom.us/j/83110634258 Zoom Meeting 2 | Post-Executive Session | https://vail.zoom.us/j/86430463407 Present: Steve Lindstrom Dan Godec Christine Santucci Craig Denton Kristin Kenney Williams Staff Present: Jason Dietz, Director of Housing Robyn Smith, Senior Housing Coordinator 1. Call to Order (3:00pm) The meeting was called to order at 3:00 PM. A quorum was present. 2. Citizen Participation (5 min.) No public comment was received. 3. Approval of Minutes (5 min.) 3.1 Approval of January 13, 2026 Meeting Minutes Presenter(s): Robyn Smith, Senior Housing Coordinator Time: 2 min 2026-01-13 VLHA Meeting Minutes.pdf Kristin Kenney Williams moved to approve the January 13, 2026 meeting minutes as amended to remove duplicative language in the executive session motion. Dan Godec seconded. Motion passed (5–0). 4. Information Update 4.1 Housing Project Update Listen to update on Housing Development Projects. Presenter(s): Anna Bengtson, Housing Development Specialist Time: 15 mins. Jason Dietz, in lieu of Anna Bengtson, provided an update on active housing development projects. Timber Ridge construction and unit closings continue to advance toward occupancy milestones, with ongoing coordination related to upcoming site tours. Work at the South Frontage Road (South Face) project is progressing through early construction and site preparation phases in advance of vertical construction later in the year. At the CDOT East Vail parcel, surveying and entitlement activities are moving forward in preparation for subdivision, zoning, and future developer solicitation. The update was informational only, and no action was taken. 4 Vail Local Housing Authority Meeting Minutes of February 10, 2026 | Page 2 of 3 5. Main Agenda 5.1 Housing Colorado Annual Membership Renewal Direct staff to renew annual membership for Housing Colorado and pay 2026 dues in an amount not to exceed $400. Presenter(s): Robyn Smith Time: 3 min Staff requested direction to renew the Authority’s annual Housing Colorado membership consistent with prior participation. The Authority provided consensus direction to renew membership and authorize payment of 2026 dues not to exceed $400, consistent with the approved budget. No formal motion was required. 5.2 GASB Standards for 501(c)(3)'s Listen and discuss. Presenter(s): Carlie Smith, Finance Director Time: 30 mins VLHA Component Unit Discussion.pdf Finance Director Carlie Smith presented informational guidance regarding Governmental Accounting Standards Board (GASB) requirements related to potential formation of a nonprofit entity and the criteria used to determine whether an organization becomes a governmental “component unit.” Discussion focused on fiscal independence, avoidance of ongoing financial dependency, and ensuring any future entity would not exist solely to benefit or financially support the Town of Vail. The presentation supplemented legal guidance previously requested by the Authority and was intended to inform future decision-making regarding a potential financial catalyst structure discussed in prior meetings. No action was taken. 5.3 VLHA + Housing Semi-Annual Update to Vail Town Council Review, discuss, and confirm direction for the February 17 presentation and joint session with Town Council. Presenter(s): Steve Lindstrom & Jason Dietz Time: 30 mins 2_Memo_VLHA_SemiAnnualUpdate_Prep_01132026.pdf The Authority reviewed preparation materials for the February 17, 2026 joint VLHA and Town Council session, including the proposed narrative framework and alignment with Council strategic priorities and adopted housing policy direction. Discussion emphasized refining presentation clarity, maintaining a high-level focus for Council discussion, and confirming alignment with previously identified 2026 priorities related to housing policy modernization, financial tools, and advancement of development projects. Staff was directed to continue refining presentation materials in advance of the joint session. No formal action was taken. 6. Staff Update Staff provided administrative updates including logistics for the upcoming Timber Ridge tour and joint session with Town Council, optional VLHA apparel coordination, and continued transition planning related to VLHA email accounts. No action was requested or taken. 7. Matters from the Chairman and Authority Members Authority members discussed general housing and market observations, including anecdotal rental and commercial lease conditions within the region and broader housing market dynamics. Discussion was informational only and no direction or action resulted. 5 Vail Local Housing Authority Meeting Minutes of February 10, 2026 | Page 3 of 3 8. Executive Session 20 min. pursuant to: Kristin Kenney Williams made a motion to Adjourn executive session pursuant to C.R.S. §24-6-402(4)(a)(e) - to discuss the purchase, acquisition, lease, transfer, or sale of property interests and to determine positions, develop a strategy and instruct negotiators, regarding: submitted Vail InDEED applications and program details. C.R.S. § 24-6-402(4)(c) to consider matters required to be kept confidential by state law, namely the review of a housing file containing personally identifiable information related to a waiver request for the deed -restricted unit located at 931 Red Sandstone, Unit 1 under the Employee Housing Guidelines, Section V.C. The executive session is necessary to prevent disclosure of confidential information protected under the Colorado Open Records Act (C.R.S. § 24-72-204) and related privacy protections; Christine Santucci seconded the motion Passed (5 - 0). 9. Any Action as a Result of Executive Session Reconvened regular meeting at 4:52pm. No Action regarding Vail InDEED applications and program details. Kristin Kenney Williams made a motion that The Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for 931 Red Sandstone Road, Unit 1; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.; Craig Denton seconded the motion Passed (5 - 0). 10. Adjournment Adjourned by Chairman Steve Lindstrom at 4:53pm. 6 AGENDA ITEM NO. 3.2 Item Cover Page DATE:March 10, 2026 TIME:2 mins SUBMITTED BY:Robyn Smith, Housing ITEM TYPE:Approval of Minutes AGENDA SECTION:Approval of Minutes (5 min.) SUBJECT:February 17, 2026 Special Meeting Minutes SUGGESTED ACTION: VAIL LOCAL HOUSING AUTHORITY AGENDA ITEM REPORT ATTACHMENTS: 2026_02_17 VLHA Special Meeting Minutes.pdf 7 Vail Local Housing Authority Special Meeting Minutes of February 17, 2026 Page 1 | 1 Vail Local Housing Authority Minutes Tuesday, February 17, 2026 12:00 PM SPECIAL MEETING Timber Ridge Site Visit, Vail Town Council Chambers and Administrative Offices. Three or more members of the Authority were present. No action of the Authority taken. Present: Steve Lindstrom Dan Godec Craig Denton Kristin Kenney Williams NOTE: Dan Godec did not attend the Timber Ridge Village Site Visit from 12:00pm to 1:30pm. Absent: Christine Santucci 1. Call to Order (12:00pm) 2. Timber Ridge Village Site Visit (12:00pm) VLHA Members to meet at Vail Municipal Building at 11:55am for transport to Timber Ridge Village for a site tour. No action. 3. Joint Meeting with Vail Town Council (1:30pm estimated) See Vail Town Council Afternoon Session Agenda for February 17, 2026 at vail.gov/agendas for meeting details. No action. 4. Strategic Planning Workshop (2:30pm estimated) Listen and participate. Presenter(s): Marv Weidner, CEO of Managing Results and Jeremy Stephens, Senior Consultant at Managing Results No action of the Authority will be taken. No action. 5. Adjournment (5:00pm estimated) Adjourned at 5:00pm 8 AGENDA ITEM NO. 4.1 Item Cover Page DATE:March 10, 2026 TIME:15 mins SUBMITTED BY:Anna Bengtson, Housing ITEM TYPE:Information Update AGENDA SECTION:Information Update SUBJECT:Housing Project Update SUGGESTED ACTION:Listen to update on Housing Development Projects. PRESENTER(S):Anna Bengtson, Housing Development Specialist VAIL LOCAL HOUSING AUTHORITY AGENDA ITEM REPORT ATTACHMENTS: 9 AGENDA ITEM NO. 5.1 Item Cover Page DATE:March 10, 2026 TIME:20 mins. SUBMITTED BY:Jake Shipe, Finance ITEM TYPE:Main Agenda AGENDA SECTION:Main Agenda SUBJECT:Resolution No. 1, Series of 2026, A Resolution Approving an Exemption from Audit for the Fiscal Year 2025, for the Vail Local Housing Authority in the State of Colorado. SUGGESTED ACTION:Listen to the 2025 VLHA Year End Financial Update, and Approve Resolution 1 2026. PRESENTER(S):Jake Shipe, CPA Finance Budget Manager VAIL LOCAL HOUSING AUTHORITY AGENDA ITEM REPORT ATTACHMENTS: 2025 VLHA Year-End Financial Update.pdf Resolution Audit Exempt 25.pdf FLAT_LocalGOVExemptionForm.pdf 10 Annual YTD Budget Less % of Prior Year Budget Amount Actual Amount YTD Actual Budget Total Actual 17,280.00 18,271.80 (991.80)106 18,381.73 800.00 1,000.00 (200.00)125 3,200.00 8,250.00 12,615.76 (4,365.76)153 15,754.92 .00 .00 .00 +++35,000.00 $26,330.00 $31,887.56 ($5,557.56)121%$72,336.65 $26,330.00 $31,887.56 ($5,557.56)121%$72,336.65 67,700.00 22,332.38 45,367.62 33 62,125.98 2,500.00 2,500.00 .00 100 2,500.00 7,500.00 3,526.06 3,973.94 47 2,500.00 180.00 90.00 90.00 50 150.00 4,300.00 4,383.23 (83.23)102 1,202.43 $82,180.00 $32,831.67 $49,348.33 40%$68,478.41 $82,180.00 $32,831.67 $49,348.33 40%$68,478.41 26,330.00 31,887.56 (5,557.56)121%72,336.65 82,180.00 32,831.67 49,348.33 40%68,478.41 ($55,850.00)($944.11)($54,905.89)2%$3,858.24 Beginning Fund Balance 397,163 397,163 393,304 Ending Fund Balance 341,313 396,218 397,163 Professional Fees 31462.00 LionsRidge Apartments Revenue Share 31610.00 Interest 31960.00 Ground Lease Revenue REVENUE TOTALS EXPENSE Department 6700 - Vail Local Housing Authority 33.00 Department 0000 - Revenue Totals 33.20 Accounting Fees Fund 800 - Vail Local Housing Authority Totals REVENUE TOTALS EXPENSE TOTALS Fund 800 - Vail Local Housing Authority Net Gain (Loss) 35.30 Professional Development 70.34 Bank Charges 73.00 Miscellaneous Department 6700 - Vail Local Housing Authority Totals EXPENSE TOTALS Income Statement Through 12/31/25 Fund 800 - Vail Local Housing Authority REVENUE Department 0000 - Revenue 31460.00 Middle Creek Mgmt Fee Account Account Description Page 1 of 1 11 Current YTD Prior Year Balance Total Actual Net Change Change % 73,804.88 59,729.17 14,075.71 23.57 342,679.67 339,044.41 3,635.26 1.07 $416,484.55 $398,773.58 $17,710.97 4.44% .00 370.00 (370.00)(100.00) $0.00 $370.00 ($370.00)(100.00%) $416,484.55 $399,143.58 $17,340.97 4.34% 20,266.06 1,980.98 18,285.08 923.03 $20,266.06 $1,980.98 $18,285.08 923.03% $20,266.06 $1,980.98 $18,285.08 923.03% 396,218.49 397,162.60 (944.11)(.24) $396,218.49 $397,162.60 ($944.11)(0.24%) $396,218.49 $397,162.60 ($944.11)(0.24%) LIABILITIES AND FUND EQUITY TOTALS $416,484.55 $399,143.58 $17,340.97 4.34% Balance Sheet Through 12/31/25 Fund 800 - Vail Local Housing Authority ASSETS 10600 Account Account Description 10600.00 VLHA / Checking 1893 10600.01 VLHA / Liquid Asset 8622 10600 - Totals 14010 14010.00 Prepaid Expenses 14010 - Totals ASSETS TOTALS LIABILITIES AND FUND EQUITY LIABILITIES 20100 20100.00 Accounts Payable 20100 - Totals LIABILITIES TOTALS FUND EQUITY FUND EQUITY TOTALS 29205 29205.00 Fund Balance 29205 - Totals Run by Jake Shipe on 03/02/2026 15:22:56 PM Page 1 of 1 12 2024 2025 2025 2026 Actual Budget Actual Budget Revenue Middle Creek Revenue Share / Mgmt Fee 18,382$ 17,280$ 18,272$ 19,000$ Lion's Ridge Revenue Share / Mgmt Fee 3,200 800 1,000 800 Interest Income 15,755 8,250 12,616 9,900 Ground Lease Revenue 35,000 - - - Total Revenue 72,337 26,330 31,888 29,700 Expenditures Accounting Fees 2,500 2,500 2,500 2,500 Operating, Maintenance & Contracts 65,978 79,680 30,332 65,080 Total Expenditures 68,478 82,180 32,832 67,580 Revenue Over (Under) Expenditures 3,858 (55,850) (944) (37,880) Beginning Fund Balance 393,304 397,163 397,163 396,218 Ending Fund Balance 397,163$ 341,313$ 396,218$ 358,338$ 2026 BUDGET SUMMARY OF REVENUE, EXPENDITURES, AND CHANGES IN FUND BALANCE VAIL LOCAL HOUSING AUTHORITY 13 2026 Budget - Operations, Maintenance, and Contracts Professional Fees (33.00)2026 Legal Fees 7,500$ Contingency Placeholder for New Contracts 25,000.00 VLHA Webpage/Email Subscription Fees 600.00 VLHA Meeting Videography - High Five Access Media 5,000.00 Impact Investment 15,000.00 Subtotal - Professional Fees (33.00)53,100$ Professional Development (35.30)2,500.00 Meals (53.20)5,000.00 Bank Fees (70.34)180.00 Miscellaneous (73.00)4,300.00 Total - Operations, Maintenance, and Contracts 65,080$ 14 RESOLUTION NO. 1, SERIES OF 2026 RESOLUTION NO. 1 SERIES OF 2026 A RESOLUTION APPROVING AN EXEMPTION FROM AUDIT FOR THE FISCAL YEAR 2025 FOR THE VAIL LOCAL HOUSING AUTHORITY IN THE STATE OF COLORADO. WHEREAS, the board of the Vail Local Housing Authority wishes to claim exemption from the audit requirements of Section 29-1-603, C.R.S.; and WHEREAS, Section 29-1-604, C.R.S. states that any local government where neither revenues nor expenditures exceed five hundred thousand dollars may, with the approval of the state auditor, be exempt from the provisions of Section 29-1-603, C.R.S.; and WHEREAS, neither revenues nor expenditures for the Vail Local Housing Authority exceeded $100,000 for fiscal year 2025; and WHEREAS, an application for exemption from audit for the Vail Local Housing Authority has been prepared by Jake Shipe, a person skilled in governmental accounting; and WHEREAS, said application for exemption from audit has been completed in accordance with regulations issued by the state auditor. NOW THEREFORE, it will be ordained by the board of the Vail Local Housing Authority that the application for exemption from audit for the Vail Local Housing Authority for the fiscal year ended, December 31, 2025, has been personally reviewed and is hereby approved by a majority of the board of the Vail Local Housing Authority’ that those members of the Vail Local Housing Authority have signified their approval by signing below; and that this resolution shall be attached to, and shall become a part of the application for exemption for audit of the Vail Local Housing Authority for the fiscal year ended December 31, 2025. ADOPTED THIS 10th DAY OF MARCH 2026. ATTEST: SIGNED: ________________ __________________ Robyn Smith, Secretary Steve Lindstrom, Chairman 15 RESOLUTION NO. 1, SERIES OF 2026 Members of Board Date Term Expires Signature Steve Lindstrom 05/31/2030 Craig Denton 05/31/2027 Christine Santucci 05/31/2029 Kristin Kenney Williams 05/31/2028 Dan Godec 05/31/2026 16 Page 1 of 16 Application for Exemption From Audit Short Form Instructions If either revenues or expenditures exceed $200,000, use the Long Form Under the Local Government Audit Law (Section 29-1-601, et seq., C.R.S.) any local government may apply for an exemption from audit if neither revenues nor expenditures exceed $1,000,000 in the year. Exemptions from audit are NOT automatic To qualify for exemption from audit, a local government must complete an Application for Exemption from Audit each year review by the OSA. Any preparer of an Application for Exemption from Audit — Short Form must be a person skilled in governmental accounting. Read ALL instructions before completing and submitting this form within 3 months after the accounting year-end. For example, applications must be received by the OSA on or before March 31 for governments with a December 31 year- end. Applications for exemption from audit are not eligible for an extension of time. or budgetary basis. Important! Governmental Activity should be reported on the Proprietary Activity should be reported on a . audit for that year and the ensuing year. In that event, an audit shall be required. Postmark dates will not be accepted as proof of submission on or before the statutory deadline Prior year forms are obsolete and will not be accepted. Applications must be fully and accurately completed. Applications submitted on forms other than those prescribed by the OSA will not be accepted. For your reference, the Colorado Revised Statutes are available through the LexisNexis Colorado portal. Checklist Has the preparer signed the application prior to board approval? Has the application been personally reviewed and approved by the governing body? Are all sections on the form complete, including responses to all of the questions? Did you include any relevant explanations for unusual items in the appropriate spaces at the end of each section? Will this application be submitted electronically? Yes No If yes, have you read and understood the Electronic Signature Policy? See policy in Part 10. 17 Page 2 of 16 -- or -- If yes, have you included a resolution? Does the resolution state that the governing body personally reviewed and approved the resolution in an open public meeting? Has the resolution been signed by a majority of the governing body? See sample resolution at the end of this form. UPS, courier)? Yes No If yes, does the application include original ink signatures from the majority of the governing body? Filing Methods Web Portal (recommended) apps.leg.co.gov/osa/lg For faster processing, the web portal should be used for submissions. Mail Local Government Audit Division 1375 Sherman St., 5th Floor Denver, CO 80261-3000 Questions? Email: osa.lg@coleg.gov Phone: 303-869-3000 Contact Information For the year ended . Name of government Street address City, State, Zip Contact person Phone Email I certify that I am skilled in governmental accounting and that the information in the application is complete and accurate, to the best of my knowledge. The preparer must sign prior to board approval. Name Title Firm name (if applicable) Address Phone Preparer signature Date prepared Proprietary (cash or budgetary basis) 12/31/2025 Vail Local Housing Authority 75 S Frontage Road W Vail, CO 81657 Jake Shipe (970) 479-2113 jshipe@vail.gov Jake Shipe Budget Manager Town of Vail 75 S Frontage Road W, Vail, CO 81657 (970) 479-2113 18 Page 3 of 16 Part 1: Revenues Part 1: Revenues Part 1A: Revenues Table building, and equipment, and proceeds from debt or lease transactions. Financial information will not include fund equity information. Line Description Total (round to nearest dollar) 1-1 Taxes: Property (report mills levied in line 9-12) 1-2 1-3 Sales and use Other (specify in line 1-4): 1-4 1-5 Licenses and permits 1-6 Intergovernmental: Grants 1-7 Conservation Trust Funds (Lottery) 1-8 Highway Users Tax Funds (HUTF) Other (specify in line 1-9): 1-9 1-10 Charges for services 1-11 Fines and forfeits 1-12 Special assessments 1-13 Investment income 1-14 Charges for utility services 1-15 Debt proceeds 1-16 Lease proceeds 1-17 Developer Advances received 1-18 Proceeds from sale of capital assets 1-19 Fire and police pension 1-20 Donations Other (specify in lines 1-21 through 1-24) 1-21 1-22 1-23 1-24 1-25 (add lines 1-1 through 1-24) IF TOTAL REVENUES OR TOTAL EXPENDITURES ARE GREATER THAN $200,000 — STOP. You may not use this form. Please use the Application for Exemption from Audit - Long Form. $ 18,272 $ 12,616 Revenue Share $ 1,000 $ 31,888 19 Page 4 of 16 Part 1: Revenues Comments or Additional Information Please use the space below to provide any additional information (optional): 20 Page 5 of 16 Part 2: Expenditures/Expenses Part 2: Expenditures/Expenses Part 2A: Expenditures/Expenses Table interest payments on long-term debt. Financial information will not include fund equity information. Line Description Total (round to nearest dollar) 2-1 Administrative 2-2 Salaries 2-3 Payroll taxes 2-4 Contract services 2-5 2-6 Insurance 2-7 Accounting and legal fees 2-8 Repair and maintenance 2-9 Supplies 2-10 Utilities and telephone 2-11 Fire/Police 2-12 Streets and highways 2-13 Public health 2-14 Capital outlay 2-15 Utility operations 2-16 Culture and recreation 2-17 Debt service principal 2-18 Debt service interest 2-19 Repayment of Developer Advances Principal 2-20 Repayment of Developer Advances Interest 2-21 Contribution to pension plan 2-22 Contribution to Fire & Police Pension Association 2-23 Other (specify in lines 2-24 through 2-27) 2-24 2-25 2-26 2-27 2-28 (Add lines 2-1 through 2-27) IF TOTAL REVENUES OR TOTAL EXPENDITURES ARE GREATER THAN $200,000 — STOP. You may not use this form. Please use the Application for Exemption from Audit - Long Form. $ 90 $ 22,332 $ 2,500 Board Professional Development $ 3,526 $ 4,383Miscellaneous $ 32,832 21 Page 6 of 16 Part 2: Expenditures/Expenses Comments or Additional Information Please use the space below to provide any additional information (optional): 22 Page 7 of 16 Part 3: Debt Outstanding, Issued, and Retired Part 3: Debt Outstanding, Issued, and Retired 3-1 Does the entity have outstanding debt? Yes No 3-2 If no, skip to line 3-13. 3-3 Is the debt repayment schedule attached? N/A Yes No If no, MUST explain below. 3-4 Is the entity current in its debt service payments? Yes No If no, MUST explain below. 3-5 If no, also indicate if the government is in default with its bond agreements. Yes No Please complete the following debt schedule, if applicable. Please only include principal amounts. Enter all amounts as positive numbers. Line Debt Type Oustanding at End of Prior Year* Issued During Year Retired During Year Outstanding at Year-End 3-6 General Obligation Bonds 3-7 Revenue Bonds 3-8 Notes/Loans 3-9 Lease & SBITA** Liabilities (GASB 87 & 96) 3-10 Developer Advances Other (specify in line 3-11) 3-11 3-12 TOTAL (Add lines 3-6 through 3-11) *Must agree to prior year-end balance **Subscription-Based Information Technology Arrangements Comments (optional) $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 23 Page 8 of 16 Part 3: Debt Outstanding, Issued, and Retired 3-13 Yes No 3-14 If yes, how much? 3-15 Date the debt was authorized 3-16 Yes No 3-17 If yes, how much? 3-18 Date of the most recent Service Plan 3-19 Does the entity intend to issue debt within the next calendar year? Yes No 3-20 If yes, how much? 3-21 Yes No 3-22 If yes, what is the amount outstanding? 3-23 Does the entity have any lease agreements? Yes No 3-24 If yes, what is being leased? 3-25 What is the original date of the lease? 3-26 Number of years of lease? 3-27 Is the lease subject to annual appropriation? Yes No 3-28 What are the annual lease payments? Please use the space below to provide any additional information (optional): 24 Page 9 of 16 Part 4: Cash and Investments Part 4: Cash and Investments Line Description Amount 4-1 Year-end Total of all Checking and Savings Accounts 4-2 4-3 (Add lines 4-1 and 4-2) Investments (specify in lines 4-4 through 4-8. If investment is a mutual fund, please list underlying investment.) 4-4 4-5 4-6 4-7 4-8 4-9 Total Investments (Add lines 4-4 through 4-8) 4-10 (Add lines 4-3 and 4-9) 4-11 C.R.S.? N/A Yes No 4-12 (Section 11-10.5-101, et seq. C.R.S.)? Yes No 4-13 If no, MUST explain below. Please use the space below to provide any additional information (optional). $ 416,485 $ 0 $ 416,485 $ 0 $ 416,485 25 Page 10 of 16 Part 5: Capital and Right-to-Use Assets Part 5: Capital and Right-to-Use Assets 5-1 Does the entity have capitalized assets? (If “no” is selected, skip the rest of Part 5.) Yes No 5-2 Has the entity performed an annual inventory of capital assets in accordance with Section 29-1-506, C.R.S.? Yes No 5-3 If no, MUST explain below. Capital and Right-to-Use Assets Table Line Asset Type Additions** Deletions Year-End 5-4 Land 5-5 Buildings 5-6 Machinery and Equipment 5-7 Furniture and Fixtures 5-8 Infrastructure 5-9 Construction In Progress (CIP) 5-10 Leased & SBITA Right-to-Use Assets Other (explain in line 5-11) 5-11 5-12 Accumulated Depreciation/ Amortization (Enter a negative or credit balance) 5-13 TOTAL (Add lines 5-4 through 5-12) *Must agree to prior year-end balance **Generally capital asset additions should be reported as capital outlay on line 2-14 and capitalized in accordance with the Please use the space below to provide any additional information (optional). $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 26 Page 11 of 16 Part 6: Pension Information Part 6: Pension Information 6-1 Yes No 6-2 Yes No 6-3 If yes, who administers the plan? Indicate the contributions from the following in lines 6-4 through 6-6. 6-4 6-5 State contribution amount 6-6 Other (gifts, donations, etc.) 6-7 TOTAL (Add lines 6-4 through 6-6) 6-8 Please use the space below to provide any additional information (optional). $ 0 27 Page 12 of 16 Part 7: Budget Information Part 7: 7-1 year in accordance with Section 29-1-113 C.R.S.? N/A Yes No 7-2 If no, MUST explain below. 7-3 Did the entity pass an appropriations resolution, in accordance with Section 29-1-108 C.R.S.? N/A Yes No 7-4 If no, MUST explain below. If yes, indicate the amount appropriated for each fund separately for the year reported in the table below. Appropriation Amount by Fund Table Line Governmental/Proprietary Fund Name Total 7-5 7-6 7-7 7-8 7-9 Please use the space below to provide any additional information (optional). Vail Local Housing Authority $ 82,180 28 Page 13 of 16 Part 8: 8-1 Is the entity in compliance with all the provisions of TABOR (State Constitution, Article X, Section 20(5))? Yes No 8-2 If no, MUST explain below. Note: An election to exempt the entity from the spending limitations of TABOR does not exempt the entity from the 3 percent emergency reserve requirement. All entities should determine if they meet this requirement of TABOR. Please use the space below to provide any additional information (optional). 29 Page 14 of 16 Part 9: General Information Part 9: General Information 9-1 Is this application for a newly formed governmental entity? Yes No 9-2 If yes, what was the date of formation 9-3 Has the entity changed its name in the past or current year? Yes No 9-4 If yes, please list the NEW name below. 9-5 If yes, please list the PRIOR name below. 9-6 Is the entity a metropolitan district? Yes No 9-7 Please indicate what services the entity provides below. 9-8 Does the entity have an agreement with another government to provide services? Yes No 9-9 If yes, list the name of the other governmental entity and the services provided below. 9-10 year? (Applicable to Title 32 special districts only, pursuant to Sections 32-1-103 (9.3) and 32-1-104 (3), C.R.S.) Yes No 9-11 9-12 Yes No If yes, please provide the following mills levied for the year reported in lines 9-13 through 9-14. (Do not report $ amounts.) 9-13 Bond redemption mills 9-14 General/other mills 9-15 (Add lines 9-13 through 9-14) 9-16 If the entity is a Title 32 Special District formed after 7/1/2000, has the entity under SB 21-262 (Section 32-1-207 C.R.S.)? N/A Yes No 9-17 If no, please explain below. Please use the space below to provide any additional information (optional). Town of Vail: Accounting Services 0.000 30 Page 15 of 16 Part 10: Governing Body Approval Part 10: 10-1 If you plan to submit this form electronically, have you read the Electronic Signature Policy? Yes No for exemption from audit that includes governing board signatures obtained through a program such as Docusign or Echosign. Required elements and safeguards are as follows: • The preparer of the application is responsible for obtaining board signatures that comply with the requirement in Section 29-1-604 (3), C.R.S., that states the application shall be personally reviewed, approved, and signed by a majority of the members of the governing body. • The application must be accompanied by the signature history document created by the electronic signature software. The signature history document must show when the document was created and when the document was emailed to the various parties, and include the dates the individual board members signed the document. The signature history • governing boards must note their approval and submit the application using one of the following two methods: 1) Submit the application in hard copy via U.S. Mail, including original signatures. 2) Submit the application electronically via email and either: a. include a copy of an adopted resolution that documents formal approval by the board; or b. include electronic signatures obtained through a software program such as Docusign or Echosign, in accordance with the requirements noted above. 31 Page 16 of 16 Part 10: Governing Body Approval Print or type the names of all members of current governing body below. A majority of the members of the governing body must sign below. My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date My term expires on I attest that I am a duly elected or appointed board member, and that I have personally reviewed and approved this application for exemption from audit. Signature Date 32 EXAMPLE ONLY — DO NOT COMPLETE THIS PAGE RESOLUTION/ORDINANCE FOR EXEMPTION FROM AUDIT (Pursuant to Section 29-1-604, C.R.S.) A RESOLUTION/ORDINANCE APPROVING AN EXEMPTION FROM AUDIT FOR YEAR 20XX FOR THE (name of government) STATE OF COLORADO. WHEREAS, the (governing body) of (name of government) wishes to claim exemption from the audit requirements of Section 29-1-603, C.R.S.; and WHEREAS, Section 29-1-604, C.R.S., states that any local government where neither revenues nor expenditures exceed $1,000,000 may, with the approval of the State Auditor, be exempt from the provision of Section 29-1-603, C.R.S.; and [Choose 1 or 2 below, whichever is applicable] (1) WHEREAS, neither revenues nor expenditures for (name of government) exceeded $200,000 for Year 20XX; and WHEREAS, an application for exemption from audit for (name of government) has been prepared by (name of individual), a person skilled in governmental accounting; and OR (2) WHEREAS, neither revenues nor expenditures for (name of government) exceeded $1,000,000 for Year 20XX; and WHEREAS, an application for exemption from audit for (name of government) has been governmental accounting; and WHEREAS, said application for exemption from audit has been completed in accordance with regulations issued by the State Auditor. NOW THEREFORE, be it resolved/ordained by the (governing body) of the (name of government) that the application for exemption from audit for (name of government) for the year ended ____________, 20XX, has been personally reviewed and is hereby approved by a majority of the (governing body) of the (name of government); that those members of the (governing and shall become a part of, the application for exemption from audit of the (name of government) for the year ended ____________, 20XX. ADOPTED THIS ___ day of _____________, A.D. 20XX. 33 EXAMPLE ONLY — DO NOT COMPLETE THIS PAGE Mayor/President/Chairman, etc. ATTEST: Town Clerk, Secretary, etc. Type or Print Names of Members of Governing Body Date Term Expires Signature 34 AGENDA ITEM NO. 7.1 Item Cover Page DATE:March 10, 2026 TIME:5 mins SUBMITTED BY:Robyn Smith, Housing ITEM TYPE:Any Action as a Result of Executive Session AGENDA SECTION:Any Action as a Result of Executive Session SUBJECT:Compliance Waiver Requests SUGGESTED ACTION:Approve or deny compliance waiver requests. VAIL LOCAL HOUSING AUTHORITY AGENDA ITEM REPORT ATTACHMENTS: MEMO_VLHA_Waiver Action Language_2025_03_10.pdf 35 Memorandum Page 1 of 3 To: Vail Local Housing Authority From: Town of Vail Housing Department Date: March 10, 2026 Subject: VLHA Waiver Request Motion Language | 1063 Vail View Drive Unit 4 | Bighorn Road Unit 7R; 430 South Frontage Road East Unit RU-L | 430 South Frontage Road East Unit RU-M | 2897 Timber Creek Drive D23 I. PURPOSE This memorandum is provided pursuant to the Town of Vail’s Employee Housing Guidelines, most recently amended on October 4, 2022 by Resolution No. 48, Series of 2022, Section V. Occupancy Requirements, which states: “C. Occupants may request waivers to the provisions of this section by providing a written request to the Town of Vail Housing Department, which will then be forwarded to the Vail Local Housing Authority for their consideration.” The purpose of this document is to provide the Vail Local Housing Authority with suggested motions to act upon a waiver request for the 2025 compliance period. II. ACTION REQUESTED | 1063 VAIL VIEW DRIVE UNIT 4 Should the Vail Local Housing Authority choose to grant the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for 1063 Vail View Drive Unit 4; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.” Should the Vail Local Housing Authority choose to deny the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority deny a limited waiver of deed-restriction compliance for calendar year 2025 for 1063 Vail View Drive Unit 4” III. ACTION REQUESTED | BIGHORN ROAD UNIT 7R Should the Vail Local Housing Authority choose to grant the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: 36 Page 2 of 3 “I move that the Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for BIGHORN ROAD UNIT 7R; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.” Should the Vail Local Housing Authority choose to deny the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority deny a limited waiver of deed-restriction compliance for calendar year 2025 for BIGHORN ROAD UNIT 7R” IV. ACTION REQUESTED | 430 SOUTH FRONTAGE ROAD EAST UNIT RU-L Should the Vail Local Housing Authority choose to grant the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for 430 SOUTH FRONTAGE ROAD EAST UNIT RU-L; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.” Should the Vail Local Housing Authority choose to deny the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority deny a limited waiver of deed-restriction compliance for calendar year 2025 for 430 SOUTH FRONTAGE ROAD EAST UNIT RU-L” V. ACTION REQUESTED | 430 SOUTH FRONTAGE ROAD EAST UNIT RU-M Should the Vail Local Housing Authority choose to grant the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for 430 SOUTH FRONTAGE ROAD EAST UNIT RU-M; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.” Should the Vail Local Housing Authority choose to deny the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: 37 Page 3 of 3 “I move that the Vail Local Housing Authority deny a limited waiver of deed-restriction compliance for calendar year 2025 for 430 SOUTH FRONTAGE ROAD EAST UNIT RU-M” VI. ACTION REQUESTED | 2897 TIMBER CREEK DRIVE D23 Should the Vail Local Housing Authority choose to grant the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority grant a limited waiver of deed-restriction compliance for calendar year 2025 for 2897 Timber Creek Drive D23; recommend staff not to pursue enforcement for the 2025 compliance period; and affirm that all deed-restriction requirements remain fully enforceable beginning in 2026, with this action limited to the specific circumstances presented.” Should the Vail Local Housing Authority choose to deny the applicant’s request for a limited waiver of deed-restriction compliance for calendar year 2025, the Housing Department recommends the VLHA pass the following motion: “I move that the Vail Local Housing Authority deny a limited waiver of deed-restriction compliance for calendar year 2025 for 2897 Timber Creek Drive D23” 38