View Document - Unofficial New York Codes, Rules and Regulations

9 CRR-NY 1641-1.5NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK

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 1641. ACCOUNT CLASSIFICATION

SUBPART 1641-1. CHART OF ACCOUNTS

9 CRR-NY 1641-1.5

1641-1.5 Chart of accounts.

[See Appendix S-7 for alphabetical index to accounts.]

GENERAL LEDGER ACCOUNTS

ASSET ACCOUNTS—1000 CATEGORY

1000 ASSET ACCOUNTS

1100 Cash, Receivables, and Investments

1110 Cash

1111 Development Fund

1112 Administrative Fund

1113 Reserve Fund

1114 Security Deposits Fund

1115 Special Deposits

1116 Local Funds

1117 Petty Cash Fund

1118 Change Fund

1120 Accounts Receivable

1122 Tenants Accounts Receivable

1122.1 Permanent Projects

1122.2 Site Operations

1122.3 Former Owners & Fixture Awardees

1122.4 Rehabilitation Operations

1122.5 Offsite Tenants

1123 State Housing Fund

1124 State Housing Debt Fund

1129 Sundry Accounts Receivable

1140 Accrued Receivables

1141 Subsidies—State of New York

1142 Subsidies—Other

Memo Subsidies—Tax Exemption (Cumulative)

1143 Accrued Interest Receivable on Mortgages

1144 Accrued Interest Receivable on Investments

1170 Investments

1172 Development Fund

1173 Administration Fund

1176 Reserve Fund

1200 Deferred Charges and Prepayments

1210 Deferred Charges to Insurance

1211 Prepaid Insurance

1212 Anticipated Returnable Premiums

1230 Prepaid Utilities

1231 Prepaid Water

1260 Inventories

1261 Fuel Inventory

1262 Paint Supplies Inventory

1269 Sundry Inventories

1270 Prepaid Rent

1280 Prepaid Taxes

1290 Sundry Deferred Charges and Prepayments

1300 Working Capital

1400 Development Costs

(Detailed Development Cost Accounts are listed immediately

following the Control Accounts for Income and Expense)

1500 Incompleted Contracts

1600 Suspense and Clearance Accounts

1610 Indeterminate Expenditures

1620 Ineligible Expenditures

1640 Payroll Clearance

1650 Revolving Fund

1670 Insurance Claims Clearance

1680 Interfund Clearance

1680 D Interfund Clearance—Development

1680 A Interfund Clearance—Administration

1680 R Interfund Clearance—Reserve

1690 Sundry Suspense and Clearance

1695 Tenants Disbursements Clearance

LIABILITIES, RESERVES AND CAPITAL—2000 CATEGORY

2000 LIABILITIES, RESERVES AND CAPITAL

2100 Payables and Accruals

2110 Accounts Payable

2111 Vendors and Contractors—Accounts Payable

2111 D Vendors and Contractors—Development

2111 A Vendors and Contractors—Administration

2112 Contract Retentions

2113 Deposits—Others Than Tenants

2114 Tenants Security Deposits

2114.1 Interest Earned on Tenants' Security Deposits

2115 Unclaimed Salaries and Wages

2117 Deductions and Withholdings

2117.1 Income Taxes Withheld

2117.3 Pension Fund Deductions

2117.4 Social Security Deductions and Employer's Contribution

2119 Sundry Accounts Payable

2120 Temporary Loan Notes Payable

2130 Accrued Liabilities

2132 Accrued Interest Payable

2132.1 Accrued Interest Payable—State of New York

2132.2 Accrued Interest Payable—Temporary Loan Notes

2134 Accrued Utilities

2134.1 Water

2134.2 Electricity

2134.3 Gas

2134.4 Fuel

2134.9 Sundry

2135 Accrued Salaries and Wages

2136 Accrued Insurance

2137 Accrued Real Estate Taxes

2138 Accrued Pension Fund Contributions

2139 Sundry Accruals

2200 Deferred Credits

2230 Premium on Temporary Loan Notes

2240 Tenants Prepaid Rents

2250 Prepaid State of New York Subsidies

2260 Other Prepaid Cash Subsidies

*2280 Interfund Payables

*2280 D Interfund Payables—Development

*2280 A Interfund Payables—Administration

*2280 R Interfund Payables—Reserve

2300 Indebtedness to State of New York

2310 Certificates of Indebtedness

2311 Certificates of Indebtedness**—Authorized

2312 Certificates of Indebtedness**—Unissued

2313 Certificates of Indebtedness**—Amortized

2314 Certificates of Indebtedness**—Subscribed

2400 Contract Awards

2500 Reserves

2510 Replacement Reserve

2511 Interest Earned on Reserve Fund Investments

2512 Gain or Loss on Reserve Fund Investments

2520 Vacancy and Collection Loss Reserve

2530 Painting and Decorating Reserve

2560 Reserve for Working Capital

2590 Reserve for Operating Improvements

2600 Accumulated Amortization

EARNED SURPLUS

2700 Income and Expense Clearance

2710 Prior Years Adjustments

2800 Capital Surplus

CONTROL ACCOUNTS

3000 Income Control Account

4000 Expense Control Account

(End of General Ledger Accounts)

____

*All material listed under “2280 Interfund Payables” repealed by resolution filed June 4, 1962.

**So in original. Apparently should be “Indebtedness”.

SUBSIDIARY LEDGER ACCOUNTS

DEVELOPMENT COST ACCOUNTS—1400 GROUP

1400 Development Costs

1410 Direct Costs

1410.1 Payroll—Executive

1410.2 Payroll—Technical

1410.4 Legal Services and Expenses

1410.5 Travel

1410.6 Rent—Office

1410.7 Furniture and Fixtures—Office

1410.8 Office Supplies and Sundry

1410.9 Employees Retirement Fund

1410.10 Communications Services

1410.11 Photographs

1410.12 Fidelity Bonds and Insurance Premiums

1410.13 Advertising

1410.14 Fiscal Expense

1410.15 State Construction Advisor, Auditor and Staffs

1410.16 Informational Expense

1410.17 Housing Survey

1410.19 Cost of Application

1420 Carrying Charges

1420.1 Interest Expense

1420.2 Interest income

1420.3 Insurance

1420.4 Site Income

1420.5 Site Expense

1420.6 Real Estate Taxes

1420.7 Cost of Borrowing

1420.8 Premium on State Housing Bonds

1420.9 War Delay Period

1430 Architectural and Engineering

1430.1 Fees—Under Contract

1430.2 Fees—Other

1430.3 Travel

1430.4 Borings and Test Pits

1430.5 Blueprinting

1430.6 Models

1430.7 Inspection Costs

1430.10 Material Testing

1440 Acquisition of Sites

1440.1 Land Purchase Price

1440.2 Fixture Awards

1440.3 Interest on Condemnation Awards

1440.4 Surveys and Maps

1440.5 Appraisal Fees

1440.6 Title Examination

1440.7 Consideration for Options

1440.8 Legal Services and Expenses (Land Only)

1440.10 Negotiation Costs

1440.11 Condemnation Costs

1440.13 Relocation of Tenants

1440.14 Demolition and Clearing

1440.15 Sale of Site Land

1440.16 Offsite Clearance

1440.17 Rehabilitation

1440.18 Relocation of Buildings

1460 Structures, Equipment and Improvement

1460.1 General Construction

1460.2 Plumbing

1460.3 Heating and Ventilating

1460.4 Electrical

1460.5 Topsoil and Planting

1460.6 Ranges

1460.7 Refrigerators

1460.8 Elevators

1460.9 Management Equipment

1460.10 Management Supplies

1460.11 Temporary Heat

1460.12 Future Painting

Any future subaccount numbers to be assigned as per approved Development Cost Budget.

1470 Preoccupancy Charges and Credits

1470.1 Tenant Selection Costs

1470.2 Preliminary Expenses

1470.3 Net Deficit or (Income)—Initial Operating Period

1480 Other Charges and Credits to Development Costs

1490 Contingencies and Working Capital

INCOME ACCOUNTS—3000 GROUP

3000 INCOME CONTROL ACCOUNT

( To be maintained in General Ledger)

3110 Dwelling Rent Schedule

3110.1 Basic Rent Schedule

3110.2 Dwelling Rent Surcharges

3110.3 Retroactive Surcharges

3110.4 Excess Utility Charges

3111 Dwelling Vacancy Loss

3390 Net Non-Dwelling Rent

3510 Sales and Services to Tenants

3590 Miscellaneous Project Income

3610 Interest Earned

3800 Subsidies

3810 State of New York Cash Subsidy

3820 Other Cash Subsidy

3830 Annual Local Tax Exemption Subsidy (Memo)

EXPENSE ACCOUNTS—4000 AND 6000 GROUPS

4000 EXPENSE CONTROL ACCOUNT

To be Maintained in the General Ledger. Controls both the 4000 and the 6000 Groups

4100 Management

4110 Project Office Salaries

4120 Central Office Salaries

4130 Legal, Fiscal and Other Fees

4140 Project Office Expense

4150 Central Office Expense

4200 Operating Services

4210 Janitorial

4210.1 Janitorial—Wages

4210.2 Janitorial—Other

4210.3 Exterminating

4220 Watchmen

4220.1 Watchmen—Wages

4220.2 Watchmen—Other

4300 Dwelling and Commercial Utilities

4310 Water

4320 Electricity

4330 Gas

4340 Fuel

4350 Heating Wages

4400 Repairs and Maintenance

4401 Maintenance Supervision Salaries

4402 Project Maintenance Salaries

4403 Central Maintenance Salaries

4410 Grounds

4420 Structures

4430 Painting and Decorating

4430.1 Painting and Decorating Salaries

4430.2 Painting and Decorating—Other

4440 Mechanical Systems

4440.1 Plumbing and Gas System

4440.2 Electrical System

4440.3 Heating and Ventilating System

4440.4 Elevator System

4480 Ranges and Refrigerators

4480.1 Ranges

4480.2 Refrigerators

4490 Other Equipment

4490.1 Office Furniture and Equipment, Maintenance Equipment and Motor Vehicles

4490.2 Equipment Repairs and Supplies

4700 Other Expenses

4710 Insurance

4713 Municipal Service Charges

4716 Interest on Indebtedness

4717 Amortization on Indebtedness

4730 Real Estate Taxes

4740 Pension and Other Funds

4760 Community Activities

4760.1 Community Activities—Salaries

4760.2 Community Activities—Supplies and Equipment

4770 Collection Losses

4800 Reserve Provisions

4891 Provision for Replacements

4894 Provision for Painting and Decorating

4895 Provision for Vacancy and Collection Losses

4899 Provision for Operating Improvements

6000 Extraordinary Expenses

6010 Prior Years Adjustments

6100 Miscellaneous Losses

6210 Operating Improvements

9 CRR-NY 1641-1.5

Current through September 15, 2021

End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.