Governmental vs. Enterprise Fund Accounting

In this, the inaugural edition of the REAC’s PHA GAAP Flyer, the focus will be on governmental vs. enterprise fund accounting. The REAC, in consultation with some of the nation’s largest accounting
firms, has concluded that in most, if not all instances, PHAs should use enterprise fund accounting.
The basis for the REAC’s position, along with the compelling reasons why PHAs should use enterprise fund accounting follows.

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