New York Codes, Rules and Regulations › Title 9 - EXECUTIVE DEPARTMENT › Subtitle S - Division of Housing and Community Renewal › Chapter III - Low Rent Housing › Subchapter D - Accounting Manual For Public Housing Agencies › Part 1642 - Basic Instructions › Subpart 1642-4 - Tenant Accounting › Section 1642-4.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The aim of the
						detailed procedures, instructions, and specimen forms provided herein is to
						assist local agencies in properly recording and controlling all charges and
						credits to tenants and in accounting for project revenue arising therefrom. The
						system is designed for a situation in which the rent, schedule contains a
						constant element, hereinafter referred to as the basic rent, which does not
						change from month to month, and of variable elements consisting of surcharges
						and retroactive surcharges, which may vary from month to month with changes of
						tenancy or of tenants' incomes. Suitable modifications may be made to provide
						for a possible, third variable element, namely excess utility charges, if any,
						or if the need for the surcharge or retroactive surcharge classifications
						passes or is not present. The system may further be expanded to record and
						control rents and other charges to commercial tenants, charges for the use of
						non-dwelling facilities, etc.
(b)
						The system is designed for hand posting and should be used for tenant
						accounting in connection with the operation of offsite property or of the site
						prior to demolition, etc., as well as with the operation of the project proper.
						Variations from the system described herein which do not destroy or weaken the
						control over tenant's charges and credits, rent roll, vacancy losses, and cash
						receipts, are permitted. Local agencies engaged in operating more than one
						project should strive to achieve uniformity as to system procedures and use of
						documents. The following specimen forms will be found in Appendix S-8:
Tenants Ledger
Exhibit 20
Tenants Receipt
Exhibit 21
Miscellaneous Charge and Credit Ticket
Exhibit 22
Daily Statement of Operations
Exhibits 23 and 24
Tenants Charge and Credit Book
Exhibit 25
Rent Roll and Vacancy Loss Control Book
Exhibit 26
(c) Where machine posting is used, the
						specimen forms must, of course, be adapted to meet the requirements of the
						particular machine.
(d) In addition
						to the exhibited specimen accounting forms listed above, the tenant accounting
						system requires the following management forms prepared and approved by the
						project manager:
(1) Move-in and collect
						notice.
This form should be completed prior to the time the
						  tenant moves into the apartment. See specimen form illustrated as Exhibit 32 of
						  Appendix S-8.
(2) Move-out
						notice.
This form, Notice of Apartment to be Vacated, shall be
						  prepared as soon as the tenant notifies the project office that he is ready to
						  move. See specimen form illustrated as Exhibit 33 of Appendix S-8 and refer to
						  subdivision (g) of section
						  1642-4.3. The move-in and move-out
						  notices are also employed in intra and interproject transfers.
(3) Rent change authorization.
This form is illustrated on page 24 of the
Guide to Annual Income Verification and Quarterly Income Review for
						  Tenants in State-aided Public Housing Projects
issued by the division,
						  dated November 1, 1955. Also see subdivision (h) of section
						  1642-4.3.
(4) Tenant refund request.
This form should be prepared by the project bookkeeper
						  after the tenant has moved and the move-out notice has been processed. See
						  Exhibit 34 of Appendix S-8 for a specimen form.
(5) Space inventory record.
(i) Prior to renting, a space inventory
						record card should be prepared for each apartment. When assignment is made, the
						name of the tenant is entered. Move-in date is filled in either at the same
						time or later, if the move-in date is unknown at time of assignment. This file
						remains as a permanent record. As move-ins, move-outs, and transfers occur, the
						appropriate entries are made on the cards. It is essential that these cards are
						always kept up to date.
(ii) No
						erasures or deletions are permitted on these cards. Corrections should be
						cancelled by explanation notices. The move-in date must correspond with the
						date that establishes the pro rata charges on the ledger cards. See Exhibit 9
						of Appendix S-8 for a specimen form.
(6) Work orders.
A work order should be prepared for each job done in a
						  tenant's apartment. These sheets are prenumbered and prepared in duplicate, and
						  both copies are sent to the superintendent's office for action. The duplicate
						  is held by the superintendent and the original is given to the maintenance man,
						  who is to make the repair. After the job has been completed and the tenant has
						  signed the original, the original work order is returned to the
						  superintendent's office, where it is matched with the duplicate. After the
						  amount of the charge is indicated on the work order (if there is no charge, the
						  work order should be marked accordingly) the original and duplicate is sent to
						  the project bookkeeper. The project bookkeeper will enter the charge, if any,
						  on the tenant's card from the original. The bookkeeper will also maintain the
						  original copies of the work orders in numerical sequence (whether or not the
						  tenant was charged). The duplicate copy is filed in the tenant' s folder. See
						  Exhibit 35 of Appendix S-8 for a specimen form of a work
						  order.