2014 WAHA SPRING CONFERENCE
04/09/14 BUDGET PROCESS
No Name HOUSING AUTHORITY
12 MONTHS ENDING 6/30/14
*A
Date: 12/19/2013
Units 27
Occupancy
REAC
Line
HUD
Fund #
Acct.
100%
Budget 201
Units
Fiscal Year 2013 *B
AMP 1 Actual AMP 1 Budget
27
AMP 1
No.
79,147
1,800
80,947
32,000
22,000
100
2,800
70,400 3190.000 Nondwelling Rental
70,500 Total Rental Income
70,600 3691.000 Operating Subsidy
70,600 3445.000 Capital Funds - Operations
71,100 3430.000 Interest on General Fund Investments
71,400 Fraud Recovery
71,500 3448.000 Other Income
2
3
137,847
Total Operating Income
Operating Expenditures - Administration:
91,100 4110.000 Administrative Salaries (Direct)
91,200 4171.000 Auditing Fees
91,400 4120.000 Advertising & Marketing
91,500 4182.000 Employee Benefit Contributions (Direct)
91,600 4190.010 Office Expenses
91,700 4130.000 Legal Expense
91,800 4150.000 Travel
91,900 4140.000 Staff Training
91,900 4170.000 Accounting Fees
91,900 4190.000 Other Sundry
Total Administrative Expense
34,320
1,450
9,446
3,500
100
7,000
5,000
60,816
AMP 1 Actual AMP 1 Budget Variance from
Budget
Budget
Revenues
Operating Receipts
70,300 3420.000 Net Dwelling Rental
70,400 3422.000 Excess Utilities
Variance from
Fiscal Year 2012
4
5
6
7
6
81,660
2,143
83,803
36,691
5,253
233
2,117
80,000
2,000
82,000
40,000
20,000
300
2,100
1,660 *C
143
1,803 *D
(3,309)
(14,747)
(67)
17
74,479
1,032
75,511
33,805
40,145
494
135,895
75,216
1,400
76,616
24,734
2,600
1,800
128,097
144,400
(16,303)
285,849
105,750
44,136
1,350
8,164
1,841
6,992
4,527
67,010
45,052
1,500
4,000
4,900
100
12,000
67,552
(916)
(150)
4,164
(3,059)
(100)
6,692
(7,473)
(842)
53,208
1,200
6,479
556
50
2,370
5,331
69,194
41,184
1,200
600
700
2,400
6,055
52,139
627
627
2,100
2,100
(1,473)
(1,473)
(737)
(368)
(1,105)
9,071
40,145
(2,106)
132,183
178,187
12,024
6,479
556
50
(600)
(700)
(30)
(724)
17,055
Tenant Services:
Salaries
92,100 4210.000
Recreation, Publications and Other Services
92,200 4220.000
Employee Benefit Contributions
92,300 4282.000
Total Tenant Services Expense
1,000
1,000
8
171
2,039
3,000
3,350
(2,829)
(1,311)
Utilities:
93,100 4310.000
93,200 4320.000
Water/Sewer/Storm Water
Electricity
4,700
3,474
2,900
574
12,200
12,440
12,000
440
**Please note that numbers/amounts may differ slightly due to rounding/formulas.
3,014
12,919
3,500
13,500
(1,468)
(581)
REAC
Line
HUD
Fund #
Acct.
Budget 201
Units
Fiscal Year 2013 *B Fiscal Year 2012
No.
AMP 1 Actual AMP 1 Budget
27
AMP 1 Actual
AMP 1 Budget
Variance from
Budget
7,000
500
24,400
5,249
674
21,837
8,400
500
23,800
(3,151)
174
(1,963)
8,426
502
24,861
11,500
28,500
(3,074)
(5,122)
19,510
4,821
1,775
918
2,479
490
865
998
1,665
33,520
17,500
2,500
9,300
1,790
31,090
2,010
2,321
1,775
918
2,479
490
865
(8,302)
149 *E
2,704
19,830
669
2,672
330
820
2,249
870
54
1,881
1,905
31,280
23,400
3,000
2,900
5,100
2,900
34,400
(3,570)
(2,331)
(228)
330
820
2,249
870
(5,046)
1,881
(5,025)
165
150
(544)
(228)
332
944
9,528
10,804
10,308
10,308
(10,308)
332
944
9,528
496
4,985
4,812
1,654
(4,985)
(890)
9,797
(4,221)
138,494
1,871
3,608
3,608
2,000
2,000
(2,000)
3,608
1,608
151,044
140,494
3,479
AMP 1
Variance from
Budget
Revenues
93,300 4330.000 Gas
93,700 4390.000 Other Utilities Expense - Fire
Total Utilities Expense
Ordinary Maintenance and Operations:
94,100 4410.000 Labor (Direct)
94,200 4420.000 Materials
94300-010 4431.000 Garbage & Trash Removal
94300-020 4430.010 Heating & Cooling
94300-030 4430.020 Snow Removal 94300040 4430.030 Elevator Maintenance
94300-060 4430.050 Unit Turnaround
94300-070 4430.060 Electrical 94300080 4430.070 Plumbing 94300-090
4430.080 Extermination 94300-100
4430.090 Janitorial 94300-110
4430.100 Routine Contract Costs
94300-120 4430.000 Miscellaneous Contracts
94,500 4433.000 Employee Benefit Contributions-Maint
94,000 Total Ordinary Maintenance and Operating Expense
Insurance Expense:
96,110 4510.0100 Property Insurance
96,120 4510.0200 Liability Insurance 96,130
4510.0300 Workers' Comp Insurance 96,140
4510.0000 Other Insurance
96,100 Total Insurance
General Expense
96,200 4,590 Other General Expenses
96,210 4,595 Compensated Absences
96,300 4,520 Payments in Lieu of Taxes
Collection Losses
9,600 Total General Expense
96,900 Total Operating Expenditures
Nonoperating Expenditures:
97,100 4,610 Extraordinary Maintenance
97,200 4,620 Casualty Losses
Total Nonoperating Expenditures
Total Total Expenditures
Allocated Overhead expenses
17,500
4,200
1,700
700
1,000
2,600
600
600
200
2,000
1,339
32,439
9
10
11
6,760
1,500
1,250
7,156
1,465
1, 300
1, 150
-
9,510
9,772
1, 000
7,700
10,000
1,360
1,978
2,000
5,720
(640)
(3,742)
5,655
3,338
7,720
(4,382)
1,654
4,768
2,421
8,842
133,820
136,104
142,262
(6,183)
147,436
5,655
-
133,820
-
12
13
-
136,104
-
-
142,262
-
**Please note that numbers/amounts may differ slightly due to rounding/formulas.
-
(6,183)
-
-
-
-
REAC
Line
HUD
Fund #
Acct.
Budget 201
Units
Fiscal Year 2013 *B
27
AMP 1 Actual AMP 1 Budget
AMP 1
No.
Fiscal Year 2012
Variance from
Budget
AMP 1 Actual AMP 1 Budget
Variance from
Budget
Revenues
4,027
(8,008)
2,138
(10,120)
-
-
-
-
4,027
(8,008)
2,138
(10,120)
134,805
26,000
37,464
26,000
11,464
26,893
(21,973)
(45,471)
(23,862)
(21,584)
107,912
Cash Flow from Operations
1,104 6,010 Prior Period Adjustments
Net Income (Loss) after Prior Period Adjustments
4,801 Subtract: Depreciation
Net Income (Loss) to Balance Sheet
BASED ON BACKUP INFORMATION
1
2
Occupancy - calculated at 100%. Has PHA been 100% in the last few years
Capital Fund Grant - using 100% for operations... 2013 - $21,000; 2012 $21.800....
134,805
-
(34,744)
(34,744)
(34,744)
Areas w/corrected information
A
No Name PHA spelled wrong
B?
Should say Fiscal Year 2013 - not Year to Date
3
Other Income - Increased 32% in 2014, what additional income is projected.
C
Difference in Tenant Rental s/b $1,660, not $16,660
4
Admin Sal (Direct) - should break out individual employee salary
D
Difference in Total Rev s/b $ 1,803, not $16,803.
E
Emp Ben - Labor 2013 incorrect, Actual - $1,665 not $ 8; Budget - $1,790 not $129
- does not provide Board info to review for accuracy
5
Emp Benefits - increase 15.7% in 2013; 45.8% increase fr 2012 Budget
26% increase 2012 to 2013 2012 $ 15.7% increase 2013 to 2014 2013 $ 4,000
6
45.8% increase 2012 to 2014 2014 $ 9,446
Most of benefits from Unemployment Compensation for reduction in hours.... What timeframe
is that an expense in FY2014 (7/1/13 to 6/30/14 ... 1/2 year, 1 year??)
office exp s/b $3,500, shows $ 6,500; other sundry s/b $ 5,000, shows $2,000
Office Exp - 2013 Actual and 2014 budget expenses being reported in diff accts
7. Acct Fee - - Contract cost.... 2013 - did it include set up fees & recreating prior financials
8. Rec/Pub/Other Svcs - ly incl flowers, gift cards, etc. s/b cutting back, why increase to $1,000
9. Labor - Maint should provide breakdown on how estimated hrs x wage x hrs
10. Emp Ben - Decreased 20% - why? LY $1,665; TY bud $1,339
I11. nsurance - 2013 Actual and 2014 budget expenses being reported in diff accts
12. Other Gen Exp - watch entries - - LY 3rd qtr payroll tax $1082; levy fees $75; penalty fees $100 - not eligible HUD costs
13. PILOT - Low in 2013 compared to 2012 / 2014. 2012 - $ 4,768; 2013 - $ 1,978; 2014 - $5,655
**Please note that numbers/amounts may differ slightly due to rounding/formulas.
174,708
174,708
26,893
147,815
Wisconsin PHA Housing Authority (WIxxx)
Single Project Revenue and Expense
20xx Budget
2011
Budget
70300 Ne t Te nant Re ntal Re ve nue
$
617,150
70400 Te nant Re ve nue - Othe r
$
4,880
70500 Total Te nant Re ve nue
$
622,030
70600 HUD PHA Ope rating Grants
$
208,565
70700 Total Fe e Re ve nue
$
208,565
71100 Inve s t Incom e - Unre s tricte d
$
528
$
9,000
$
840,123
70610 Capital Grants
71400 Fraud Re cove ry
71500 Othe r Re ve nue
72000 Inve s t Incom e - Re s tricte d
70000 Total Re ve nue
5
2014 WAHA SPRING CONFERENCE
04/09/14 Financial Review Process
No Name Housing Authority - Public Housing
Net Position - Public Housing
February 28, 2014
Current Period
Cumulative
ASSETS
CURRENT
Cash
01-0-000-000-1111.010 Cash - General Fund
01-0-000-000-1111.020 Cash - Community Bank
01-0-000-000-1111.030 Cash - CB Maintenance Acct
01-0-000-000-1111.040 Cash - Community Bank #2042
01-0-000-000-1118.000 Change Fund
01-0-000-000-1162.000 Cash - Certificates of Deposits
Total
0.00
(867.04)
0.00
0.00
0.00
0.00
(867.04)
(1,682.30)
(5,364.27)
0.00
0.00
25.00
14,446.81
7,425.24
Accounts Receivable
01-0-000-000-1122.000 Accounts Receivable - Tenant
01-0-000-000-1125.000 Accounts Receivable - HUD
01-0-000-000-1129.000 Accounts Receivable - Other
Total
(75.00)
0.00
0.00
(75.00)
1,103.00
0.00
0.00
1,103.00
(16.44)
(16.44)
0.00
0.00
0.00
(674.26)
0.00
0.00
(674.26)
0.00
3,195.26
3,000.00
1,000.00
7,195.26
(1,632.74)
15,723.50
Accrued Receivables
01-0-000-000-1145.000 Accrued Interest Receivable
Total
Other Assets
01-0-000-000-1210.000 Prepaid Expenses
01-0-000-000-1211.000 Prepaid Insurance
01-0-000-000-1260.000 Inventory - Maint Materials
01-0-000-000-1260.010 Inventory - Office
Total
TOTAL CURRENT
ASSETS
PAGE 1
No Name Housing Authority - Public Housing
Net Position - Public Housing
February 28, 2014
Current Period
Cumulative
ASSETS
NONCURRENT
Fixed Assets
01-0-000-000-1400.060 Land
01-0-000-000-1400.070 Buildings
01-0-000-000-1400.075 Building Improvements
01-0-000-000-1400.080 Dwelling Equipment
01-0-000-000-1400.090 Nondwelling Equipment
01-0-000-000-1400.100 Land Improvements
01-0-000-000-1400.150 Accumulated Depreciation
01-0-000-000-1400.800 CWIP
Total
TOTAL
ASSETS
PAGE 2
0.00
0.00
0.00
0.00
0.00
0.00
(3,121.96)
0.00
(3,121.96)
67,776.54
1,197,529.66
142,661.10
44,395.93
25,804.74
78,026.80
(794,836.15)
0.00
761,358.62
(4,754.70)
777,082.12
NO NAME Housing Authority - Public Housing
Net Position - Public Housing
February 28, 2014
Current Period
LIABILITIES & NET
POSITION
CURRENT LIABILITIES
Accounts Payable
01-0-000-000-2111.000 Accounts Payable - Vendors & Contractors
01-0-000-000-2114.000 Tenant Security Deposits
01-0-000-000-2117.010 Federal Income Tax W/H
01-0-000-000-2117.020 Social Security Tax W/H
01-0-000-000-2117.021 Medicare Tax W/H
01-0-000-000-2117.030 State Income Tax W/H
01-0-000-000-2117.040 Other W/H
01-0-000-000-2119.000 Accounts Payable - Other
Total
Accrued Liabilities
01-0-000-000-2111.010 Accrued Liabilities - Other
01-0-000-000-2137.000 Payment in Lieu of Taxes
01-0-000-000-2138.000 Accrued Liabilities - Other
Total
Cumulative
(1,200.00)
300.00
(276.99)
(72.60)
(16.39)
(77.26)
0.00
0.00
(1,343.24)
0.00
1,970.00
3,425.38
703.53
1,271.07
339.51
0.00
38.94
7,748.43
0.00
3,854.01
(246.64)
3,607.37
0.00
5,182.46
0.00
5,182.46
Other Liabilities
01-0-000-000-2240.000 Tenant Prepaid Rents
01-0-000-000-2290.000 Other Deferred Revenue
Total
(369.00)
(1,602.00)
(1,971.00)
0.00
0.00
0.00
TOTAL CURRENT LIABILITIES
293.13
NET POSITION
01-0-000-000-2700.000 CY Net Change
01-0-000-000-2802.508 Invested in CA
01-0-000-000-2810.512 Unrestricted
TOTAL NET POSITION
(5,047.83)
(3,121.96)
3,121.96
(5,047.83)
(20,055.78)
761,358.62
22,848.39
764,151.23
(4,754.70)
777,082.12
TOTAL LIABILITIES AND NET
POSITION
Proof
PAGE 3
0.00
12,930.89
0.00
No Name Housing Authority - Public Housing
Statement of Activities - Public Housing
Eight Month Period - February 28, 2014
****** PERIOD TO DATE******
PUM
PUM
OPERATING REVENUE
Rental Revenue
01-1-3420.000 Tenant Revenue - Rent
01-1-3422.000 Excess Utilities
01-1-3422.010 Tenant Revenue - Nondwelling
Total
Nonrental Revenue
01-1-3690.000 Other Income
01-1-3690.010 Other Inc - Tenants
01-1-3690.020 Other Inc - CFP Operations
01-1-3690.030 Other Inc - Weatherization Gr
01-1-3691.000 Operating Subsidy
Total
Actual
Budget
***YTD ACTUAL***
PUM
Actual
***YTD BUDGET***
Budget
Variance
1.00
20.00
27.00
1.00
216.00
216.00
0.00
331.95
3.50
0.00
335.45
6,639.00
70.00
0.00
6,709.00
6,839.83
150.00
0.00
6,989.83
243.03
0.65
0.00
243.67
52,493.50
140.00
0.00
52,633.50
54,718.64
1,200.00
0.00
55,918.64
(2,225.14)
(1,060.00)
0.00
(3,285.14)
80.10
25.71
0.00
0.00
109.90
215.71
1,602.00
514.25
0.00
0.00
2,198.00
4,314.25
0.00
233.33
1,666.67
0.00
2,666.67
4,566.67
27.82
13.18
23.61
0.00
101.58
166.19
6,008.54
2,847.65
5,099.02
0.00
21,942.34
35,897.55
0.00
1,866.64
13,333.36
0.00
21,333.36
36,533.36
6,008.54
981.01
(8,234.34)
0.00
608.98
(635.81)
551.16
11,023.25
11,556.50
409.87
88,531.05
92,452.00
(3,920.95)
118.65
0.00
0.00
0.00
0.00
0.00
30.11
26.75
26.25
0.00
47.41
0.00
7.37
204.04
2,373.00
0.00
0.00
0.00
0.00
0.00
602.11
535.00
(525.00)
0.00
948.22
0.00
147.48
4,080.81
3,754.33
0.00
0.00
8.33
0.00
0.00
291.67
358.33
120.83
0.00
333.33
166.67
250.00
5,283.49
107.54
0.00
0.00
0.00
0.00
0.00
8.03
20.63
0.35
0.00
29.83
0.00
6.67
173.05
23,229.00
0.00
0.00
0.00
0.00
0.00
1,734.94
4,455.00
75.00
0.00
6,443.60
0.00
1,441.03
37,378.57
30,034.64
0.00
0.00
66.64
0.00
0.00
2,333.36
2,866.64
966.64
0.00
2,666.64
1,333.36
2,000.00
42,267.92
(6,805.64)
0.00
0.00
(66.64)
0.00
0.00
(598.42)
1,588.36
(891.64)
0.00
3,776.96
(1,333.36)
(558.97)
(4,889.35)
Tenant Services
01-1-4210.000 Tenant Services Salaries
01-1-4220.000 Rec, Pub, and Other
01-1-4221.000 Comp Absences - T/S
01-1-4222.000 Empl Benefit Contrib - T/S
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
125.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,000.00
0.00
0.00
0.00
(1,000.00)
0.00
0.00
Total
0.00
0.00
125.00
0.00
0.00
1,000.00
(1,000.00)
TOTAL OPERATING REVENUE
OPERATING EXPENSES
Administration
01-1-4110.000 Administration Salaries
01-1-4110.010 Admin Salaries - Comp Abs
01-1-4120.000 Advertising & Marketing
01-1-4130.000 Legal Expense
01-1-4140.000 Staff Training Expense
01-1-4150.000 Travel Expense
01-1-4160.000 Office Expense
01-1-4170.000 Accounting Fees
01-1-4171.000 Audit Fees
01-1-4180.000 Office Rent
01-1-4182.000 Employee Benefit Contrib
01-1-4190.000 Other Admin and Sundry
01-1-4191.000 Telephone Expense
Total
PAGE 1
No Name Housing Authority - - General Ledger Detail by account code
Page 4a
No Name Housing Authority - Public Housing
Statement of Activities - Public Housing
Eight Month Period - February 28, 2014
****** PERIOD TO DATE******
OPERATING EXPENSES
Utilities
01-1-4310.000 Water
01-1-4320.000 Electricity
01-1-4330.000 Gas
01-1-4360.000 Sewer
01-1-4370.000 Other Utility Expense
Total
Maintenance and Operations
01-1-4410.000 Maintenance Labor
01-1-4410.010 Maint Labor - Comp Abs
01-1-4420.000 Maintenance Materials
01-1-4430.000 Contract Costs
01-1-4430.010 Heating & Cooling
01-1-4430.020 Snow Removal
01-1-4430.030 Elevator Maintenance
01-1-4430.040 Landscape & Grounds
01-1-4430.050 Unit Turnaround
01-1-4430.060 Electrical
01-1-4430.070 Plumbing
01-1-4430.080 Extermination
01-1-4430.090 Janitorial
01-1-4430.100 Routine
01-1-4431.000 Garbage & Trash Removal
01-1-4433.000 Empl Ben Contrib - Maint
Total
Page: 2
***YTD ACTUAL***
***YTD BUDGET***
PUM
Actual
Budget
PUM
Actual
Budget
Variance
0.00
56.31
9.52
0.00
0.00
0.00
1,126.12
190.36
0.00
0.00
225.00
1,016.67
708.33
58.33
41.67
4.87
33.15
12.48
6.28
1.59
1,051.54
7,159.82
2,696.61
1,355.70
342.48
1,800.00
8,133.36
5,666.64
466.64
333.36
(748.46)
(973.54)
(2,970.03)
889.06
9.12
65.82
1,316.48
2,050.00
58.36
12,606.15
16,400.00
(3,793.85)
56.25
0.00
12.18
13.29
0.00
50.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
8.86
9.77
150.36
1,125.00
0.00
243.53
265.86
0.00
1,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
177.27
195.46
3,007.12
1,458.33
0.00
350.00
108.33
58.33
83.33
216.67
0.00
50.00
0.00
0.00
50.00
0.00
16.67
141.67
149.17
2,682.50
58.40
0.00
7.10
4.31
0.00
9.44
23.13
0.00
0.00
0.00
1.97
0.18
0.00
0.00
5.74
5.03
115.32
12,615.00
0.00
1,534.04
931.57
0.00
2,040.00
4,996.07
0.00
0.00
0.00
426.32
38.00
0.00
0.00
1,240.63
1,087.11
24,908.74
11,666.64
0.00
2,800.00
866.64
466.64
666.64
1,733.36
0.00
400.00
0.00
0.00
400.00
0.00
133.36
1,133.36
1,193.36
21,460.00
948.36
0.00
(1,265.96)
64.93
(466.64)
1,373.36
3,262.71
0.00
(400.00)
0.00
426.32
(362.00)
0.00
(133.36)
107.27
(106.25)
3,448.74
No Name Housing Authority - Public Housing
Statement of Activities - Public Housing
Eight Month Period - February 28, 2014
****** PERIOD TO DATE******
OPERATING EXPENSES
General Expenses
01-1-4510.000 Insurance Expense
01-1-4510.010 Other Insurance
01-1-4510.020 Liability Insurance
01-1-4510.030 Worker's Comp Insurance
01-1-4510.040 Property Insurance
01-1-4520.000 Payment in Lieu of Taxes
01-1-4520.010 PY Pilot adjustment
01-1-4540.000 Employee Benefits
01-1-4570.000 Collection Losses
01-1-4590.000 Other General Expense
01-1-4595.000 Compensated Absences
Total
***YTD ACTUAL***
***YTD BUDGET***
PUM
Actual
Budget
PUM
Actual
Budget
Variance
0.00
0.00
5.24
5.21
23.27
192.70
0.00
0.00
0.00
0.00
0.00
226.41
0.00
0.00
104.75
104.16
465.35
3,854.01
0.00
0.00
0.00
0.00
0.00
4,528.27
0.00
0.00
104.17
77.75
529.33
476.67
0.00
0.00
0.00
166.67
0.00
1,354.59
0.00
0.00
3.81
3.61
15.28
17.84
0.00
0.00
0.00
0.00
0.00
40.54
0.00
0.00
822.16
779.22
3,300.24
3,854.01
0.00
0.00
0.00
0.00
0.00
8,755.63
0.00
0.00
833.36
622.00
4,234.64
3,813.36
0.00
0.00
0.00
1,333.36
0.00
10,836.72
0.00
0.00
(11.20)
157.22
(934.40)
40.65
0.00
0.00
0.00
(1,333.36)
0.00
(2,081.09)
01-1-4610.010 Labor
01-1-4610.020 Materials
01-1-4610.030 Contract Costs
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Casualty Losses
01-1-4620.010 Labor
01-1-4620.020 Materials
01-1-4620.030 Contract Costs
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
646.63
12,932.68
11,495.58
387.26
83,649.09
91,964.64
OPERATING INC (LOSS) B4 DEPREC
Depreciation Expense
95.47
(1,909.43)
60.92
22.60
4,881.96
487.36
4,394.60
01-1-4800.000 Depreciation Expense
Total
OPERATING INCOME (LOSS) AFTER
DEPREC
156.10
156.10
3,121.96
3,121.96
0.00
0.00
115.63
115.63
24,975.68
24,975.68
0.00
0.00
24,975.68
24,975.68
251.57
(5,031.39
60.92
93.03
(20,093.72)
487.36
Extraord Maint
TOTAL OPERATING EXPENSES
Page: 3
(8,315.55)
(20,581.08)
No Name Housing Authority - Public Housing
Statement of Activities - Public Housing
Eight Month Period - February 28, 2014
****** PERIOD TO DATE******
PUM
Actual
Budget
***YTD ACTUAL***
PUM
Actual
***YTD BUDGET***
Budget
Variance
Nonoperating Revenue (Expense)
01-1-3490.000 Gain (Loss) on Fixed Assets
01-1-3610.000 Investment Income
0.00
0.82
0.00
(16.44)
0.00
25.00
0.00
0.18
0.00
37.94
0.00
200.00
0.00
(162.06)
0.82
(16.44)
25.00
0.18
37.94
200.00
(162.06)
252.39
(5,047.83)
85.92
92.85
(20,055.78)
687.36
(20,743.14)
Prior Period Adjustments
01-1-6010.000 Prior Period Adjustments
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Total
0.00
0.00
0.00
0.00
0.00
0.00
0.00
252.39
(5,047.83)
85.92
92.85
(20,055.78)
687.36
(20,743.14)
Total
CHANGE IN NET POSITION
NET CHANGE
Page: 4