Cover: Accounting and Auditing Procedures for Rental Property Financial Data

Accounting and Auditing Procedures for Rental Property Financial Data

Published 1981

by Therman P. Britt

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This Note explains how income and expense data reported by owners of rental properties in the two experimental sites of the Housing Assistance Supply Experiment (HASE) will be organized, aggregated, and audited prior to analysis of the effects of the experimental housing allowance program on the price and quantity of available housing services in the two sites. The Note establishes accounting conventions consistent with the analytical requirements outlined in The Design of the Housing Assistance Supply Experiment (R-2630, June 1980) and develops audit methods for the financial data that complement or augment the checks provided in the Baseline Audit Plan (N-1063, February 1981). It thus serves both as a manual for internal use and as a reference and guide for users of HASE research findings.

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