Master Book - Project-Based Accounting for PHAs


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The Project-Based Accounting for PHAs Master Book PHAs will have to meet new accounting objectives and challenges in the public housing program in the years ahead, as HUD continues to encourage PHAs to convert to the asset management model, and key updates move forward for systems PHAs are required to use.

As change continues to happen, your PHA staff will benefit from the
Project-Based Accounting for PHAs Master Book and its complete and comprehensive guide to daily accounting principles for project-based programs.

This master book includes
  • An overview of the history of public housing legislation and funding
  • A thorough review of the annual contributions contract (ACC) 
  • The basics of generally accepted accounting principles (GAAP) for project-based accounting 
  • A detailed overview of the asset management model 
  • Project-based tenant accounting
  • The Central Office Cost Center (COCC), initial assignments or personal and real property to the COCC, and AMP charges for fee-for-service
  • HUD requirements and restrictions on excess cash, cash management, and investment practices 
  • Project-based budgeting - including reports and calculation of AMP income and expenses 
  • Family Self-Sufficiency (FSS) program accounting and FSS escrow accounting entries
  • The new operating fund formula and how to request subsidy
  • How to establish accounting processes in the AMP-based environment
  • How to establish an internal control structure
  • An overview of the new Public Housing Accounting System (PHAS)
  • Year-end closing procedures and the new FASS-PH system
  • How to work with your auditor
  • Learning activities, HUD references/relevant PIH notices, and an in-depth glossary 

View the Table of Contents

Do you have the most current version of this Master Book?

Below are the issue dates for the previous three revisions to the Project-Based Accounting for PHAs Master Book:

  • May 2014
  • November 2012
  • December 2009
  • February 2008
  • January 2007

    You must purchase a master book in order to subscribe to the accompanying revision service. We can initiate a revision service as long as you purchase that revision service before a new revision has been issued. After a new revision is issued, you can initiate (or reinstate) for $189 plus a $75 reinstatement fee.

    Save 10% When You Order the Master Book and Revision Service Together


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