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A Standard Project-Based Accounting System for Public Housing Agencies


Report Acceptance Date: 
October 1990 (104 Pages)
Posted Date:   
February 2, 2012

The primary function of Public Housing Agencies (PHAs) is to ensure that essential on-site operating services are provided at the public housing development level. These services include collection of rents, unit and site maintenance, lease and occupancy management, and management of basic services. In the complex regulatory and social environment of public housing, these basic services must be supported by adequate financial management, information systems, internal controls, and other systems and procedures. The U.S. Department of Housing and Urban Development is interested in improving public housing management through the use of Project-Based Accounting (P-BA) systems. Through a competitive procurement, OKM Associates was retained in 1989 to study P-BA and to develop a P-BA Guidebook for PHAs. The scope of the research consisted of eight tasks, and included examination of the accounting systems at 15 medium and large PHAs, of which 9 were reported to have Implemented P-BA systems.

This report is part of the collection of scanned historical documents available to the public.