This briefing paper provides an overview of local authority housing finance in Wales. It includes sections on:
Introduction
Housing Revenue Account - Income & Expenditure Account
Statement of Movement of the HRA Balance
Income
Expenditure
Adjustments in the Income & Expenditure Account
Adjustments between accounting basis and regulatory funding basis
Notional Housing Revenue Account
Resource Accounting
Notional Income
Notional Expenditure
An example HRA and Notional Account
Major Repairs Allowance
Potential Reform of the Housing Revenue Account financing system
Self-Financing in Wales
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