PHAs, offering program funding and tax incentives (Tax Credit Projects) in order to compensate for operating costs. However, these types of public housing projects are not as common in Puerto Rico as those that are managed by the state. The PHA is responsible for providing adequate living arrangements for program tenants, in compliance with Uniform Physical Condition Standards (UPCS) (formerly Housing Quality Standards (HQS)) set by HUD. Additionally, the PHA must manage all federal funds received in an efficient and reasonable way, in compliance with HUD prescribed guidelines and with Chapter 24 of the US Code of Federal Regulations (CFR). Management Agents are also required to comply with these standards. The USDA provides federal loan programs (including direct loans or loan guarantees) to PHAs for the construction of new public housing projects or acquisition of existing living complexes to convert into public projects. The address of a is not a street name but the name of the building itself. For example, an address at Residencial Luis Llorens Torres, with more than 2000 units, would have an address such as "23 Res Llorens Torres, San Juan, Puerto Rico, 00924-1234" for apartment number 23. Eligible tenants The tenant rent subsidizing system allows low-income and impoverished individuals and families to reside in a subsidized housing unit just as long as their income status complies with federal regulations. Families wanting to participate must first be included on a waiting list, which includes all citizens applying for subsidized housing by order of application date. Families must therefore "wait their turn" for eligibility as the PHA selects families by that order, a process which in Puerto Rico may take several years. Applicants must provide evidence of low-income status (HUD recommends a copy of a filed income tax return) and are given a housing unit for which HUD will subsidize its rent. Criticism Supporters of the system argue that the average annual income per person in Puerto Rico of $12,000 (2004), a figure which is much lower than in the United States, explains why a relatively larger portion of the island population participates in the system. Criticism of public housing in Puerto Rico includes that these types of dwellings are, by nature, a breeding ground for crime. In a small 2014 study of the female incarcerated population of Puerto Rico, they lived in either a "barrio", or public housing before their incarceration. List of public housing in