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 Accounting and Reporting (Mostly Pertains to Project Based and Non Project Based Agencies)
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
ARRA/Stimulus
Grant Accounting and Reporting
Accounts Payable and Accrued Expenses
Accrued Compensated Absences – Vacation and Sick Leave
Equity/Net Assets
GASB 34
Asset Mgmt Project (AMP) Level Financial Structure with COCC
AMP Level Financial Structure without COCC (allocation method)
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 Reporting and the PHAS (Mostly Pertains to Project Based and Non Project Based)
REAC Electronic Reporting – The new FDS on-line submission including AMP-Level FDS
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 (Updated for 2010)
Overview of HCV Program
Funding for Housing Assistance Payments
Funding for Administrative Costs
Program Monitoring – Utilization, HAP, Admin
Other Issues
Housing Choice Voucher Program Accounting
Cash and Investments
Fixed Assets – Equipment and Depreciation
HCV Equity Accounts – Excess Admin Funds/Excess HAP (NRA/NUA)
Synchronizing NRA per VMS and HUD with NRA per G/L and FDS
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
Voucher Management System (VMS) Reporting
REAC Electronic Reporting – The Housing Choice Voucher FDS
