Affordable Housing Forward

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A Custom Approach for Your Housing Authority

Whether you are a Housing Authority with less than 50 units,

more than 2000 units, or somewhere in between ... we have solutions for you.

Transitioning to RAD is probably the biggest decision your PHA will make in the next 5-10 years. Do you feel pressure from HUD, your Board of Directors, developers and consultants?

We know that each PHA is unique. Our Team of experts can help you analyze the benefits and drawbacks of a RAD conversion. Our services will be tailored to meet your individual needs.

Diverse People in a Circle with Community Concept

AH Forward is here to help!

RAD Consulting

Helping Your Housing Authority Succeed

RAD represents the opportunity for PHAs to address capital needs by accessing existing capital for borrowing purposes. Many PHAs continue to question if a conversion to RAD is in their best interest.

HUD is encouraging many smaller PHAs to pursue a RAD conversion. Transitioning to RAD is probably the biggest decision for a PHA to make. For a smaller authority with limited resources, the choices are causing a significant amount of anxiety for PHAs and their boards.

As we travel the country, the message we consistently receive is: “Where can we find the best advocate (partnership/collaborator) for our housing authority?”

THIS IS WHERE WE COME IN – AH Forward can assist agencies in determining whether RAD is a right fit for their agency. Based on the analysis, if the agency chooses to pursue RAD, AH Forward can help the agency from the pre-application stage through post-award of RAD and subsidy funding. AH Forward services include:

RAD Introduction

  • Initial Analysis and Briefing - Current vs Future State
    • Understanding RAD
    • Understanding your HUD Numbers
    • Go Beyond HUD's Numbers

RAD Assessment

  • Community & Resident Impact
  • Economic Forecasting
  • Positioning Strategies
  • Go/No Go Recommendation

RAD Implementation

  • Board & Tenant Meetings
  • RAD Application
  • Analysis of Subsidy
  • Communications
  • Transition Management

AH Forward

Our Team

AH Forward combines the expertise of three well-respected organizations:


Phineas Consulting

Urlaub & Co

Together, we have developed policies and procedures, conducted training, provided consulting, and technical assistance to the affordable housing industry and HUD. The three firms have a combined 100+years of experience in providing support to the affordable housing industry.


Since 1998 the Affordable Housing Association of CPAs (AHACPA) has provided training and financial reporting assistance to housing agencies, auditors, fee accountants, on HUD’s public housing, HCV, and multifamily housing programs and Agriculture’s rural housing program. AHACPA also consults for HUD on topics related to asset management, multifamily housing, and RAD.

20+ years in affordable housing industry
Premier Affordable Housing training
Expertise in REAC Reporting
HUD Consulting – Asset management ǀ Tax Credit ǀ Multifamily Programs ǀ RAD PBRA


Les Sparks

Les is President of AHACPA. Prior to this, Les was involved in various capacities in the software manufacturing for governmental "Case Management" systems for governmental agencies. He was the Chief Financial Officer for Professional Staff Management, a large employment services firm. Les began his career with the international accounting firm of Ernst & Young. He spent over 13 years at E&Y providing accounting, auditing and consulting services to variety of clients in many industries. Les is an accomplished trainer in both software and accounting issues. Les has a Masters of Accounting. Les provides support to the more than 600 members of the association. This support includes the interpretation of accounting and auditing and financial statement requirements as specified by the Department of Housing and Urban Development. Such support is designed to assist the members in correctly reporting financial information to HUD’s Real Estate Assessment Center (REAC) and Lender Electronic Assessment Portal (LEAP). Les is responsible for the development and presentation of training programs which provide continuing professional education (CPE) to auditors and other users of the relevant REAC systems. Les also supervises the preparation of over 1,000 annual financial statement submissions under multifamily, public housing and FHA lender requirements. Les is currently serving on the board of the Housing Authority of Salt Lake City

Phineas Consulting

Phineas Consulting was established in 2003 and is based in the Washington DC area. From the company’s inception, Phineas Consulting has successfully managed and executed work in HUD’s Public and Indian Housing program areas, including the Operating and Capital Funds, Housing Choice Voucher, and REAC’s Public Housing Assessment Subsystem (PHAS). In addition to services provided directly to HUD, Phineas Consulting has provided technical assistance and training to PHAs on HUD’s programs and PHAs’ management and financial operations.

Extensive knowledge of HUD program rules, regulations, and HUD systems.
Hands-on experience working with PHAs’ management and financial operations.
Experience in evaluating RAD and other positioning strategies.
Experience training on many topics related to HUD programs and affordable housing.

The Phineas Consulting Team

Chris Kubacki, CPA


Chris Kubacki is a principal with Phineas Consulting and has over 15 years of specialized experience in the public housing industry. Chris and the firm continues to be engaged by HUD, to provide support to HUD’s Public Housing programs, the Real Estate Assessment Center (REAC) financial and management operations areas, and technical assistance to housing authorities. Chris is regarded as a leading expert on financial reporting for HUD programs and has trained on a wide-range of topics including HUD funding formulas, program rules, asset management, and FDS reporting. Recent and ongoing projects include training HUD and PHAs on proper financial reporting, advising on positioning strategies, including RAD, providing technical assistance for MTW PHA evaluations, and recommendations on changes to the central office cost center (COCC) and portfolio assessments.

Chris has previously served as both the Director of PIH’s Financial Management Division with responsibility for the Operating Fund program and REAC’s Financial Assessment Subsystem for Public Housing (FASS-PH). Mr. Kubacki has a BS in Accounting with Honors from Michigan State University and is a CPA.

Moon Tran


Moon Tran is the president of Phineas Consulting and has over 15 years of housing industry experience in the areas of program evaluation, development of policy regulation, program operations, and management and financial analysis. Moon has provided business support and to HUD and technical assistance and training to housing authorities. Moon continues to provide ongoing support to HUD’s program areas, including PIH’s Real Estate Assessment Center. Moon’s recent work incudes providing financial and management operations assistance to at risk PHAs and financial training to HUD and PHAs. Moon also is supporting HUD’s efforts related to changes to the public housing and HCV assessment, the Central Office Cost Center (COCC), and PIC Next Generation

Moon was previously employed by the U.S. Office of Management and Budget, serving as a Program Analyst for the public and Indian Housing programs and was a Manager with KPMG. Moon has a BA in Political Science from Southwestern University.

Urlaub & Co.

Urlaub & Co., PLLC, is a certified public accounting firm with 28 years of experience in providing fee accounting, auditing and consulting services to PHA and nonprofit agencies. With clients ranging from 8 units to several thousand, we tailor our services to meet their individual needs. Our firm has participated in several HUD contracts providing technical assistance for housing agencies and providing training related to financial accounting and reporting. Consulting services include the design of internal control procedures; implementation of cost allocation methods; training to various local, state and national levels; and FDS/VMS reporting.

Fee accounting services including providing monthly and annual financial statements; preparing program budgets; submitting FDS and VMS reports; and development of cost allocation plans
Experienced training services provided to PHAs, PHA boards, HUD offices, and PHA auditors
Technical assistance provided to PHAs related to financial analysis, staffing levels, financial procedures and policies
Aiding PHAs during HUD audits and reviews, including the development of corrective actions plans

The Urlaub & Co. Team

Ron Urlaub, CPA


Mr. Ronald Urlaub is a Certified Public Accountant with 28 years of experience in governmental and nonprofit accounting. He has extensive knowledge of HUD regulations and GAAP requirements as they pertain to housing agencies. His experience includes auditing, consulting, performing review and compilation services for housing agencies, municipalities, and nonprofit agencies.

Mr. Urlaub has participated in several HUD contracts, including Financial Data Schedule training, asset management training and consulting, stop loss reviews and technical support. In addition to these contracts, he has assisted in the reviewing of Financial Data Schedule submissions for REAC and has participated in on-site technical assistance contracts for PHAs through HUD.

Mr. Urlaub has spoken at several training sessions at the state, regional, and national level. These seminars have been presented on behalf of National, Regional, and State NAHRO associations, Affordable Housing Association of Certified Public Accountants, and other various groups. These seminars have included the interpretation of GAAP principles as well as specific HUD requirements. In addition, Mr. Urlaub has provided specific HUD training for state legislative auditors.

Maria Urlaub, CPA


Maria Urlaub is a Certified Public Accountant with 26 years of experience in governmental and nonprofit accounting. Her experience includes auditing, consulting, and performing compilation services for housing agencies, municipalities, and nonprofit agencies. She has provided technical assistance to Housing Authorities related to financial and management operations. Ms. Urlaub has provided consulting services in such areas as the Housing Choice Voucher Program, asset management, and internal controls. She has spoken at several training sessions at the state and regional level. These seminars have been presented on behalf of Regional and State NAHRO associations. Ms. Urlaub is a member of the Oklahoma Society of Certified Public Accountants (OSCPA) and Affordable Housing Association of Certified Public Accountants (AHACPA).

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