Operating Fund Rule

TAG Associates has been a leading proponent of site-based management for PHAs. TAG Principal Jeffrey K. Lines has for 25 years been part of the national effort to introduce site-based and asset-based management to public housing. As a Senior Advisor to the National Commission on Severely Distressed Public Housing, and as a principal consultant to the Harvard Public Housing Operating Cost Study, Mr. Lines has worked to identify the need for site-based management of public housing and has developed models for nationwide adoption by PHAs.

The new Operating Fund final rule issued by HUD fundamentally changes the way in which operating subsidy is calculated and requires major changes to the accounting, budgeting and property management functions for most PHAs. It is essential that public housing professionals clearly understand the new requirements if they are to have any chance of maximizing their funding received from HUD.

TAG's founder directed the development of HUD's research in Project-Based Accounting and the development of the HUD Project-Based Accounting Guidebook for PHAs and HUD staff. TAG Associates' involvement in the negotiated rulemaking process has given it an insiders' understanding of the new subsidy formula and asset management requirements. The integration of management systems and responsibilities for delivery at the site level is a major feature of TAG's approach to addressing the challenges facing public housing agencies and housing developments.

TAG Vice President John Wilson has extensive experience in OFR implementation, and was directly involved in the final development of the OFR rule and guidance, participating in the industry conference calls with HUD in the final development of the rule. Mr. Wilson and staff have assisted numerous PHA clients in implementing the rule, including:

Project-Based Management

Members of the TAG team have developed comprehensive management plans for moving housing developments to site-specific management systems and alternative management. Utilizing its wide range of experience in all areas of housing management and related operations, TAG has successfully developed and implemented site-based management systems for a number of large public housing authorities, including Kansas City, Philadelphia and the District of Columbia and assisted countless others in utilizing site-based management strategies for certain functions. TAG recently completed an engagement at the Housing Authority of the City of Pittsburgh where it assisted with their implementation of site-based management that included the drafting of numerous policies, procedures and other written materials.

Project-Based Accounting and Budgeting

TAG's experience in this area is extensive. TAG has direct experience in the design and implementation of models and systems for project-based budgeting and accounting, as well as site-based management. TAG Associates provided technical assistance and training sessions to Dade County Department of Housing and Urban Development in developing and implementing its project-based accounting system. TAG's responsibilities included designing a project-based accounting system to meet HUD requirements, including providing assistance in developing cost centers to form the basis of the Project-Based Accounting system.

TAG Associates has also completed work in a similar capacity for the following Housing Authorities:

Housing Authority of Kansas City

Dade County Housing Authority

Detroit Housing Commission

Indianapolis Public Housing Agency

San Francisco Housing Authority

In addition to the above, TAG has performed the following tasks for various housing authorities: