Tuesday & Wednesday - 8:30a.m. to 4:30p.m., Thursday 8:30a.m. to 12:00p.m. - Public Housing Budgeting, Accounting, Reporting and Asset Management
Public Housing Budget Process
Operating Subsidy Calculation – the Operating Fund
Subsidy Submission – excel tool or SAGIS (as applicable)
Maximizing Operating Subsidy Under the Operating Fund
Project Level Operating Budgets
Central Office Budget
Public Housing AMP/Project Based Accounting and Reporting
Asset Mgmt Project (AMP) Level Financial Structure with COCC
AMP Level Financial Structure without COCC (allocation method)
Cash, Cash Management, Investments and Related Procedures
Accounts Receivable and Allowance for Doubtful Accounts
Materials Inventories and Allowance for Obsolete Inventory
Fixed Assets – Buildings, Equipment, Depreciation, Capitalization Policy
Grants Accounting – The Capital Fund etc., including CFP under Project Based Accounting
Accounts Payable and Accrued Expenses
Accrued Compensated Absences – Vacation and Sick Leave
AMP Level Equity Accounts
GASB 34
AMP Level and COCC Profit and Loss Statements
AMP Level and COCC Fees: Management Fee, Bookkeeping Fee, Asset Management Fee and Service Fees
HUD Guidelines on Front Line (AMP) Costs vs Central Office Costs
Excess Cash Flow Determination
Public Housing AMP/Project Based Reporting and the PHAS
AMP Level Financial Statements
REAC Electronic Reporting – The new AMP-Level FDS
AMP-Level Public Housing Assessment System Financial Condition Assessment
Thursday – 1:00p.m. to 4:30p.m., Friday 8:30a.m. to 12:00p.m. – Housing Choice Voucher Program
Housing Choice Voucher Program (HCV) Program Funding Process
Overview of HCV Program
Funding for Housing Assistance Payments
Funding for Administrative Costs
Other Issues
Housing Choice Voucher Program Accounting
Cash and Investments
Fixed Assets – Equipment and Depreciation
HCV Equity Accounts – Excess Admin Funds/Excess HAP
Interest on Admin Funds vs Interest on Excess HAP Funds
Accounting for Portability
Accounting for Tenant Fraud
Accounting for Family Self Sufficiency
Housing Choice Voucher Program Monthly and Year-end Reporting
52681B Form – Monthly Electronic Submission (VMS)
REAC Electronic Reporting – The Housing Choice Voucher FDS
SEMAP – Overview
