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HUD   >   Program Offices   >   Public and Indian Housing   >   Real Estate Assessment Center (REAC)   >   REAC   >   Library - Financial Assessment of Public Housing Agencies
Financial Assessment of Public Housing Agencies

Federal Register Notices, Rules, & Regulations

 -   Deregulation for Small Public Housing Agencies:
Final Rule, 24 CFR Parts 902, 903 and 985,
06/24/03
 -   Public Housing Assessment System (PHAS): Notice Adopting Interim Scoring Methodologies for PHAS Physical Condition and Financial Condition Indicators 3/15/02
 -   Public Housing Assessment System (PHAS): Information about PHAS Interim Scoring Methodology for Public Housing Agencies(PHAs)with Fiscal Years Ending On or After September 30, 2001: Introduction Notice; 11/26/01
 -   Public Housing Assessment System (PHAS): Financial Condition Scoring Process Interim Assessments; 11/26/01
 -   Public Housing Assessment System (PHAS): Revised Timetable for Issuance of Management Operations Official Scores and Notice of Intent to Commence Informal Meetings on PHAS 05/30/01
 -   Public Housing Assessment System; Financial Condition Scoring Process; Notice 12/21/00
 -   Public Housing Assessment System (PHAS): Notice of Extended Submission Period for PHAS Management Operations Certification and Audited Financial Statement for Certain PHAs 11/21/00
 -   Public Housing Assessment System Financial Condition Scoring Process; Notice 6/28/00
 -   Uniform Financial Reporting Standards: 24 CFR Part 5, et al Final Rule: 3/27/00
 -   Technical Correction to PHAS Final Rule 6/6/00
 -   Public Housing Assessment System (PHAS) Final Rule: Amendments to 24 CFR Part 902 1/11/00 (44pgs/k)
 -   Notice Clarifying Manual Submission and Extension Request 11/23/99 (3pgs/9k)
 -   Public Housing Assessment System Proposed Amendments to 24 CFR Part 902 6/22/99
 -   Public Housing Assessment System Financial Condition Scoring Notice: 6/23/99 (8pgs/119k)
 -   Uniform Financial Reporting Standards: 24 CFR Part 5, et al Final Rule: 9/1/98 (13pgs/82k)
 -   Public Housing Assessment System Final Rule: 24 CFR Parts 901 and 902 9/1/98 (33pgs/233k)

Handbooks, Guidance, and Instruction

 -   Financial Data Schedule Line Definitions & Crosswalk Guide (Updated 11/9/ 2001)
Appendix B Blank Financial Data Schedule (FDS) (20pgs/58k) — (Updated 2/5/2002)
 -   Financial Indicators Methodology & Analysis Guide ? (For FYE 9/30/01 to 6/30/03)
(updated 12/15/2003)

Appendix A FDS of a sample housing authority — (Updated 2/5/2002)
 -   HUD PHA GAAP Conversion Guide — Updated 1/21/2000 (69pgs/215k)
 
 -   Guidelines on Reporting and Attestation Requirements of Uniform Financial Reporting Standards (UFRS) — May 2002

GAAP Flyers
GAAP Flyer No. 1 Governmental vs Enterprise Fund Accounting

GAAP Flyer No. 2 Accounting For Fixed Assets
GAAP Flyer No. 3 Mixed Financing and joint Venture Accounting
GAAP Flyer No. 4 Accounting for PHA Debt
GAAP Flyer No. 5 GASB's New Financial Reporting Model
GAAP Flyer No. 6 Procuring an Audi
 -   Experts Agree on the Reclassification of Debt
 -   Accounting Briefs:
Accounting Brief No. 1 Auditor Independence
Accounting Brief No. 2 Debt classification
Accounting Brief No. 3 Accounting Changes & Prior Period Adjustments
Accounting Brief No. 4 Audits Below the Single Audit Act Threshold
Accounting Brief No. 5 Audit Cost Reimbursments
Accounting Brief No. 6 Comepensated Absences & Capitol Grants
Accounting Brief No. 7 Disallowed Costs
Accounting Brief No. 8 Component Unit Resident Management Corperation
Accounting Brief No. 9 CGP And CIAP Grant Draw Down Provisions
Accounting Brief No. 10 Clarification of PHA Reporting Requirements and OMB Circular A-133 Implications:

Accounting Brief No. 11 Accounting and Financial Reporting for Nonexchange Transactions: GASB No. 33:
GASB 33 Reminder and its impact on FDS
Accounting Brief No. 12 Capital Programs:Operationg vs. Capital Revenues
Accounting Brief No. 13 GASB 34 and the Financial Data Schedule (FDS) (updated 09/24/03)

Systems Documentation

 -   The Public Housing Agency and Auditor 7.3.0.0 User Guide (updated 08/15/03)

Cover and Table of Contents
Chapter 1: Introduction
Chapter 2: Getting Started
Chapter 3: Accessing FASS-PH
Chapter 4: Common System Features
Chapter 5: Creating Financial Submissions
Chapter 6: Submitting Financial Data
Chapter 7: Delete Financial Submissions
Chapter 8: IPA Review Process
Chapter 9: Generating Reports
Chapter 10: Resubmitting Rejected/Invalidated Submissions
Appendix A: Error Messages and Business Validations


 
 -   The Public Housing Agency and Auditor 7.2.1.0 User Guide

Cover and Table of Contents
Chapter 1: Introduction

Chapter 2: Getting Started
Chapter 3: Accessing FASS-PHA
Chapter 4: Common Features

Chapter 5: Creating Financial Submissions
Chapter 6: Submitting Financial Data
Chapter 7: Deleting Draft and IPA Review Submissions
Chapter 8: IPA Review Process
Chapter 9: Generating Reports

Chapter 10: Resubmit
Appendix A: Business Rules

 -   The Public Housing Agency and Auditor 6.0 User Guide (For PHA's with Fiscal Years of 6/30/2001 and prior) (Updated May 4, 2001)

View sections of the document below:
Cover and Table of Contents (4pgs/170k)
Chapter 1: Introduction (2pgs/76k)
Chapter 2: Getting Started (20pgs/661k)

Chapter 3: Accessing FASS-PHA (16pgs/3,426k)
Chapter 4: Common System Features (4pgs/520k)
Chapter 5: Creating Financial Submissions (48pgs/6,875k)
Chapter 6: Submitting Financial Data (10pgs/783k)

Chapter 7: Generating Reports (4pgs/783k)
Chapter 8: FASS-PHA for Auditors (24pgs/783k)

Appendix A: Business Rules (57pgs/166k)
Appendix B: Registering for a HUD User ID (10pgs/1,816k)

Appendix C: Changing Your Password (4pgs/361k)
Appendix D: System Administration (For Coordinators Only) (28pgs/4,043k)
 -   PHA Coordinator Quick Tips
 -   PHA User Quick Tips