• New!  FDS Line Definition Guide - (July 2020)      This FDS Guide supersedes the FDS Line Definition Guide issued in July 2014.  The guide was updated to provide additional information and clarity on RAD transactions, HOTMA regulations, GASB statement 68, 75, and 87 financial reporting

• FDS Line Definition Guide - (July 2014)     The FDS Guide has been updated to reflect the issuance of GASB statements 63 & 65 and to provide additional information, examples, and clarification for specific FDS line definitions. The Guide is effective for PHAs with Fiscal Year End of December 31, 2013. This guide supersedes the FDS Line Definition Guide that was issued on May 2012

• FDS Line Definition Guide - (May 2012)     This FDS Guide supersedes the FDS Guide that was issued November 2008 as a result of HUD’s conversion to asset management. This guide has been updated for the following items: Provide and delete FDS lines resulting from the issuance of GASB Statement #54 (Fund Balance Reporting and Governmental Fund Type Definitions) and provide additional information, examples, and clarity for certain FDS line items

• Interim FDS Line Definition Guide - (Nov 2008)     As a result of implementation of asset management, additional line items and detail links have been added to the Financial Data Schedule (FDS) for PHAs with fiscal year ending June 30, 2008 to 3/31/2009

• FDS Line Definition & Crosswalk Guide - (Sept 2006)     As a result of new program requirements, additional line items and detail links have been added to the Financial Data Schedule (FDS) for PHAs with fiscal year ending September 30, 2006 and later. This guide supersedes the FDS Guide issued on Nov 2001

• Financial Data Schedule (FDS) Line Definitions  & Crosswalk Guide - (Nov 2001)      The Financial Data Schedule (FDS) was created in order to standardize the financial information reported by Public Housing Authorities to HUD's Real Estate Assessment Center (REAC). The Uniform Financial Reporting Standard requires PHAs to report their accounting information using generally accepted accounting principles (GAAP) based on either governmental or enterprise fund accounting. REAC will use the FDS to analyze PHA financial data in conjunction with other performance measurements, to help ensure success of PHA programs.

This guide is arranged based on the FDS line numbers and includes the description or definition of each line item.
Appendix B: Blank Financial Data Schedule (FDS) — (Updated 2/5/2002)

• HUD PHA GAAP Conversion Guide - (Jan 31, 2000)     This guide assists the Public Housing Authorities (PHAs) in converting their annual financial statements from HUD’s basis of accounting to Generally Accepted Accounting Principles (GAAP) as required by the Uniform Financial Reporting Standards. The use of GAAP is effective for all PHAs with fiscal years beginning on or after October 1, 1998