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NORTH WEST LEICESTERSHIRE DISTRICT COUNCIL CABINET 22 JUNE 2010 Title of report HOUSING REVENUE ACCOUNT (HRA) REFORM Key Decision a) b) Financial Community Yes Yes Councillor Nicholas Rush ton 01530
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To fill out the housing revenue account (HRA), follow these steps:

01
Start by gathering all the necessary financial information related to your housing revenue. This may include income from rent, service charges, and any other sources specific to your housing situation.
02
Once you have the financial data, organize it into categories such as rental income, repairs and maintenance expenses, management costs, and any other relevant categories required for your HRA.
03
Allocate the income and expenses into the appropriate categories, ensuring accuracy and attention to detail. This will help you to have a comprehensive overview of your housing revenue and expenditures.
04
Calculate the net surplus or deficit by subtracting the total expenses from the total income. This will indicate whether your housing operations are generating a profit or incurring a loss.
05
Prepare a detailed and transparent HRA statement that includes all the essential components such as income, expenses, surplus/deficit, and any other relevant financial information necessary for reporting and analysis.

Who needs a housing revenue account (HRA)?

01
Local authorities or housing associations: These entities are responsible for managing and providing social or affordable housing. They require an HRA to accurately track and report their housing revenue, ensuring transparency and accountability.
02
Landlords and property managers: Individuals or companies involved in renting out properties, including private landlords or property management companies, may need an HRA to monitor and assess their rental income and expenses for tax purposes or financial planning.
03
Housing regulators or authorities: Organizations overseeing the housing sector, such as government agencies or regulatory bodies, may require HRAs from housing providers to evaluate their financial viability, compliance with regulations, and overall performance.
In summary, anyone involved in the management or provision of housing, whether it's social housing or private rentals, may need a housing revenue account (HRA) to accurately document and analyze their housing financials.
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The Housing Revenue Account (HRA) is a financial account used by local authorities to manage their council housing stock.
Local authorities with council housing stock are required to file Housing Revenue Account (HRA).
Housing Revenue Account (HRA) can be filled out by local authorities following the guidelines provided by the government.
The purpose of Housing Revenue Account (HRA) is to ensure proper financial management of council housing stock.
Information regarding income, expenditure, and investments related to council housing stock must be reported on Housing Revenue Account (HRA).
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