CROSSWALK GUIDE - HUD

Financial Data Schedule Line Definitions and Crosswalk Guide
913 Outside management fees
Definition: This FDS line represents management fees paid by the PHA to an outside entity to
manage individual projects, or groups of projects, owned by the PHA. These entities may be
either outside management companies or tenant organizations, such as resident Management
Corporations. Management fees are the amounts paid to the entity by the PHA to cover the
professional management services of the entity and do not include any PHA payments or
reimbursements made to the management entity for the expenses of project operation.
Crosswalk: This FDS line generally includes the portion of amounts in HUD account 4190
(Other operating administrative and sundry expenses) related to outside management fees and
HUD account 4195 (Outside management fees).
914 Compensated absences
Definition: This FDS line represents the amount of employee benefits for compensated absences
recorded as an expenditure/expense in the current reporting period. Compensated absences
include vacations, paid holidays, vested sick pay, and sabbatical leave.
Crosswalk: This FDS line generally includes the amount of compensated absences recorded in
HUD accounts 4110 (Administrative salaries), 4210 (Tenant services – salaries), 4410 (Ordinary
maintenance and operation - labor), 4460 (Protective services – labor), and 4350 (Utilities –
labor). These amounts may be recorded in REAC suggested account 4120 (Compensated
absences).
915 Employee benefit contributions - administrative
Definition: This FDS line represents PHA contributions to administrative employee benefit
plans such as pension, retirement, and health and welfare plans. This line also records
administrative expenses paid to the state or other public agency in connection with a retirement
plan, if such payment is required by state law, and with trustee’s fees paid in connection with a
private retirement plan, if such payment is required under the retirement plan contract.
Crosswalk: This FDS line generally includes the employee benefit contribution amounts related
to administrative staff recorded in HUD account 4540 (Employee benefit contribution). These
amounts should be separated for each labor category (administrative, tenant services, utilities,
etc) and recorded on the related FDS line (See FDS lines 923, 937, 945, and 955). The amount
identified as allocable to administrative staff may be recorded in REAC suggested account 4182
(Employee benefit contribution administrative) and removed from HUD account 4540
(Employee benefit contribution).
916 Other operating - administrative
Definition: This FDS line represents the cost of all items of administrative expenses including
legal expenses, staff training, travel, rented office space used for administration, and all other
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