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

Purchase Print Copy

 Format Price
Add to Cart Paperback128 pages $35.00

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.

This report is part of the RAND note series. The note was a product of RAND from 1979 to 1993 that reported other outputs of sponsored research for general distribution.

This document and trademark(s) contained herein are protected by law. This representation of RAND intellectual property is provided for noncommercial use only. Unauthorized posting of this publication online is prohibited; linking directly to this product page is encouraged. Permission is required from RAND to reproduce, or reuse in another form, any of its research documents for commercial purposes. For information on reprint and reuse permissions, please visit

RAND is a nonprofit institution that helps improve policy and decisionmaking through research and analysis. RAND's publications do not necessarily reflect the opinions of its research clients and sponsors.