9 CRR-NY 1647-4.9NY-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 1647. OPERATING PERIOD ACCOUNTING
SUBPART 1647-4. REPLACEMENT RESERVE
9 CRR-NY 1647-4.9
9 CRR-NY 1647-4.9
1647-4.9 Schedule of replacement reserve transactions.
This schedule analyzes the replacement reserve transactions occurring in a given fiscal year and shall be submitted, in an original and duplicate, with the financial report for the final quarter of the fiscal year, ending on March 31. The schedule shall be in the following form:
| A. | Balances of Replacement Reserve accounts, at beginning of fiscal year, April 1, 19 : | ||
| 1. Account 2510, Replacement Reserve | $XXX | ||
| 2. Account 2511, Interest Earned on Reserve Fund Investments | XXX | ||
| 3. Account 2512, Gain or Loss on Disposition of Reserve Fund Investments | XXX | ||
| 4. Total Replacement Reserve at beginning of fiscal year | $XXX | ||
| B. | Additions to Reserve made during the fiscal year: | ||
| 1. Provision for Replacements (account 4891) | $XXX | ||
| 2. Interest earned on Reserve Fund investments during the year | XXX | ||
| 3. Gain or loss on Reserve Fund investments disposed of during the year | XXX | ||
| 4. Total additions to Replacement Reserve | XXX | ||
| C. | Sum of lines A(4) and B(4) | $XXX | |
| D. | Charges to Reserve, for replacements made during the fiscal year (itemized by asset classes): | ||
| 1. Asset A | XXX | ||
| 2. Asset B | XXX | ||
| 3. Asset C, etc. | XXX | ||
| 4. Total charges for replacements | XXX | ||
| E. | Balance of Replacement Reserve accounts, at close of fiscal year, March 31, 19 : | ||
| 1. Account 2510, Replacement Reserve | $XXX | ||
| 2. Account 2511, Interest Earned on Reserve Fund Investments | XXX | ||
| 3. Account 2512, Gain or Loss on Disposition of Reserve Fund Investments | XXX | ||
| 4. Total Replacement Reserve at end of fiscal year | $XXX | ||
| F. | Scheduled Replacement Reserve at end of fiscal year, as per Table III of Schedule of Replacement Reserve Requirements | $XXX |
Note:
The sum of the balances of the replacement reserve accounts at the close of the fiscal year must, of course, equal the difference between item C and item D(4) above.
9 CRR-NY 1647-4.9
Current through September 15, 2021
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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.