Fillable Cost Accounting Standards Board Disclosure Statement-2 For Educational Institutions (White House)

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Cost Accounting Standards Board Disclosure Statement-2 For Educational Institutions (White House)

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CASB DS-2
FOR
EDUCATIONAL INSTITUTIONS
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBUC
LAW
100-679
GENERAL
INSTRUCTIONS
EDUCATIONAL
INSTITUTIONS
1 •
This
Disclosure
Statement
has
been
designed
to
meet
the
requirements
of
Public
Law
100-679,
and
persons
completing
it
are
to
describe
the
educational
institution
and
its
cost
accounting
practices.
For
complete
regulations,
instructions
and
timing
lequirements
concerning
submission
of
the
Disclosure
Statement,
refer
to
Section
9903.202
of
Chapter
99
of
Title
48
CFR
(48
CFR
9903).
2.
Part
I
of
the
Statement
provides
general
information
concerning
each
reporting
unit
(e.g.,
segments,
business
units,
and
central
system
or
group
(intermediate
administration)
offices}.
Parts
II
through
VI
pertain
to
the
types
of
costs
generally
incurred
by
the
segment
or
business
unit
directly
performing
under
Federally
sponsored
agreements
(e.g.,
contracts,
grants
and
cooperative
agreements).
Part
VII
pertains
to
the
types
of
costs
that
are
generally
incurred
by
a
central
or
group
office
and
are
allocated
to
one
or
more
segments
performing
under
Federally
sponsored
agreements.
3.
Each
segment
or
business
unit
required
to
disclose
its
cost
accounting
practices
should
complete
the
Cover
Sheet,
the
Certification,
and
Parts
I
through
VI.
4.
Each
central
or
group
office
required
to
disclose
its
cost
accounting
practices
for
measuring,
assigning
and
allocating
its
costs
to
segments
performing
under
Federally
sponsored
agreements
should
complete
the
Cover
Sheet,
the
Certification,
Part
I
and
Part
VII
of
the
Disclosure
Statement.
Where
a
central
or
group
office
incurs
the
types
of
cost
covered
by
Parts
IV,
V
and
VI,
and
the
cost
amounts
allocated
to
segments
performing
under
Federally
sponsored
agreements
are
material,
such
office(s)
should
complete
Parts
IV,
V,
or
VI
for
such
material
elements
of
cost.
While
a
central
or
group
office
may
have
more
than
one
reporting
unit
submitting
Disclosure
Statements,
only
one
Statement
needs
to
be
submitted
to
cover
the
central
or
group
office
operations.
5.
The
Statement
must
be
signed
by
an
authorized
signatory
of
the
reporting
unit.
6.
The
Disclosure
Statement
should
be
answered
by
marking
the
appropriate
line
or
inserting
the
applicable
letter
code
which
describes
the
segment's
(reporting
unit's)
cost
accounting
practices.
7.
A
number
of
questions
in
this
Statement
may
need
narrative
answers
requiring
more
space
than
is
provided.
In
such
instances,
the
reporting
unit
should
use
the
attached
continuation
sheet
provided.
The
continuation
sheet
may
be
reproduced
locally
as
needed.
The
number
of
the
question
involved
should
be
indicated
and
the
same
coding
required
to
answer
the
questions
in
the
Statement
should
be
used
in
presenting
the
answer
on
the
continuation
sheet.
Continuation
sheets
should
be
inserted
at
the
end
of
the
pertinent
Part
of
the
Statement.
On
each
continuation
sheet,
the
reporting
unit
should
enter
the
next
sequential
page
number
for
that
Part
and,
on
the
last
continuation
sheet
used,
the
words
·end
of
Part"
should
be
inserted
after
the
last
entry.
FORM CASB
DS-2
(REV 10/941
m
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
GENERAL INSTRUCTIONS
EDUCATIONAL
INSTITUTIONS
8.
Where
the
cost
accounting
practice
being
disclosed
is
clearly
set
forth
in
the
institution's
existing
written
accounting
policies
and
procedures,
such
documents
may
be
cited
on
a
continuation
sheet
and
incorporated
by
reference.
In
such
cases,
the
reporting
unit
should
provide
the
date
of
issuance
and
effective
date
for
each
accounting
policy
and/or
procedures
document
cited.
Alternatively,
copies
of
the
relevant
parts
of
such
documents
may
be
attached
as
appendices
to
the
pertinent
Disclosure
Statement
Part.
Such
continuation
sheets
and
appendices
should
be labeled
and
cross-referenced
with
the
applicable
Disclosure
Statement
item
number.
Any
supplementary
comments
needed
to
fully
describe
the
cost
accounting
practice
being
disclosed
should
also
be
provided.
9.
Disclosure
Statements
must
be
amended
when
disclosed
practices
are
changed
to
comply
with
a
new
CAS
or
when
practices
are
changed
with
or
without
agreement
of
the
Government
(Also
see
48
CFR
9903.202-3).
10.
Amendments
shall
be
submitted
to
the
same
offices
to
which
submission
would
have
to
be
made
were
an
original
Disclosure
Statement
being
filed.
11
. Each
amendment
should
be
accompanied
by
an
amended
cover
sheet
(indicating
revision
number
and
effective
date
of
the
change)
and
a signed
certification.
For
all
resubmissions,
on
each
page,
insert
"Revision
Number
__
"
and
"Effective
Date
__
" in
the
Item
Description
blo~k;
and,
insert
"Revised"
under
each
Item
Number
amended.
Resubmitted
Disclosure
Statements
must
be
accompanied
by
similar
notations
identifying
the
items
which
have
been
changed.
ATTACHMENT
-
Blank
Continuation
Sheet
FORM CASB
DS-2
(REV 10/941
(ii)
CONTINUATION SHEET
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
EDUCATIONAL INSTITUTIONS
NAME OF REPORTING UNIT
Item
No.
Item
description
FORM CASB
DS-2
(REV 10/941
0.1
0.2
0.3
0.4
0.5
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBLIC
LAW
10CHi79
EDUCATIONAL INSTITUTIONS
Educational
Institution
(a)
Name
(b)
Street
Address
(c)
City,
State
and
ZIP
Code
(d)
Division
or
Campus
of
(if
applicable)
Reporting
Unit
is:
(Mark
one.)
COVER SHEET
AND
CERTIACATION
A.
__
Independently
Administered
Public
Institution
B.
__
Independently
Administered
Nonprofit
Institution
C.
__
Administered
as
Part
of
a
Public
System
D.
__
Administered
as
Part
of
a
Nonprofit
System
E.
__
Other
(Specify)
__
·
------------
Official
to
Contact
Concerning
this
Statement:
(a)
Name
and
Title
(b)
Phone
Number
(include
area
code
and
extension)
Statement
Type
and
Effective
Date:
A.
(Mark
type
of
submission.
If
a
revision,
enter
number)
(a)
__
Original
Statement
(b)
__
Amended
Statement;
Revision
No.
B.
Effective
Date
of
this
Statement:
(Specify)
Statement
Submitted
To
(Provide
office
name,
location
and
telephone
number,
include
area
code
and
extension):
A.
Cognizant
Federal
Agency:
B.
Cognizant
Federal
Auditor:
FORM
CASB
DS-2
CHEV
10/94)
C - 1
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBUC
lAW
100-879
COVER SHEET
AND
CERTIRCATION
EDUCATIONALINST11UTIONS
CERTIFICATION
I
certify
that
to
the
best
of
my
knowledge
and
belief
this
Statement,
as
amended
in
the
case
of
a Revision, is
the
complete
and
accurate
disclosure
as
of
the
date
of
certification
shown
below
by
the
above-named
organization
of
its
cost
accounting
practices,
as required
by
the
Disclosure
Regulations
(48
CFR
9903.202)
of
the
Cost
Accounting
Standards
Board
under
41
u.s.c. §
422.
Date
of
Certification:
(Signature)
(Print
or
Type
Name)
(Title)
THE
PENALTY
FOR
MAKING
A FALSE
STATEMENT
IN
THIS
DISCLOSURE
IS PRESCRIBED IN
18
u.s.c. §
1001
FORM
CASB
DS-2
CHEV
10/941
C-2
COST
ACCOUNTING STANDARDS BOARD
DISO.OSURE STATEMENT
PARTl-GENERALINFORMATION
REQUIRED BY PUBLIC
LAW
10CHS79
NAMEOFREPORTINGUNff
EDUCATIONAL INSTITUTIONS
Item
No.
Item
description
Part
I
1.
1.0
Descriotion
of
Your
Cost
Accounting
System
for
recording
expenses
charged
to
Federally
sponsored
agreements
(e.g.,
contracts,
grants
and
cooperative
agreements)
•
(Mark
the
appropriate
line(s)
and
if
more
than
one
is
marked,
explain
on
a
continuation
sheet.)
A.
Accrual
B.
__
Modified
Accrual
Basis 1J
c.
Cash Basis
V.
__
Other
11
1.2.0
Integration
of
Cost
Accounting
with
Financial
Accounting.
The
cost
accounting
system
is:
(Mark
one.
If
B
or
C
is
marked,
describe
on
a
continuation
sheet
the
costs
which
are
accumulated
on
memorandum
records.)
A.
Integrated
with
financial
accounting
records
(Subsidiary
cost
accounts
are
all
controlled
by
general
ledger
control
accounts.)
B.
Not
integrated
with
financial
accounting
records
(Cost
data
are
accumulated
on
memorandum
records.)
c.
Combination
of
A
and
B
Unallowable
Costs.
Costs
that
are
not
reimbursable
as
allowable
costs
under
the
1.3.0
terms
and
conditions
of
Federally
sponsored
agreements
are:
(Mark
one)
A.
__
Specifically
identified
and
recorded
separately
in
the
formal
financial
accounting
records.
11
B.
__
Identified
in
separately
maintained
accounting
records
or
workpapers.
11
C.
__
Identifiable
through
use
of
less
formal
accounting
techniques
that
permit
audit
verification.
11
D.
__
Combination
of
A,
B
or
C
11
E.
__
Determinable
by
other
means.
11
11
Describe
on
a
Continuation
Sheet.
FORM CASB
DS-2
CHEV
101941
I - 1
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBLIC
lAW
100-679
IDUCATIONAL
INSTITUTIONS
PART I - GENERAL INFORMATION
NAME
OF REPORTING
UNIT
Item
No.
Item
description
1.3.
1
Treatment
of
Unallowable
Costs.
(Explain
on
a
continuation
sheet
how
unallowable
costs
and
directly
associated
costs
are
treated
in
each
allocation
base
and
indirect
expense
pool,
e.g.,
when
allocating
costs
to
a
major
function
or
activity;
when
determining
indirect
cost
rates;
or.
when
a
central
office
or
group
office
allocates
costs
to
a
segment.)
1.4.0
Cost
Accounting
Period:
(Specify
the
twelve
month
period
used
for
the
accumulation
and
reporting
of
costs
under
Federally
sponsored
agreements,
e.g.,
7/1
to
6/30.
If
the
cost
accounting
period
is
other
than
the
institution's
fiscal
year
used
for
financial
accounting
and
reporting
purposes,
explain
circumstances
on
a
continuation
sheet.)
1.5.0
State
Laws
or
Regulations.
Identify
on
a
continuation
sheet
any
State
laws
or
regulations
which
influence
the
Institution's
cost
accounting
practices,
e.g
.•
State
administered
pension
plans,
and
any
applicable
statutory
limitations
or
special
agreements
on
allowance
of
costs.
11
Describe
on
a
Continuation
Sheet.
FORM CASB
DS-2
(REV
10/94,
I - 2
--
--
--
--
COST
ACCOUNTING STANDARDS BOARD
DISO.OSURE STATEMENT
PART • - DIRECT COSTS
REQUIRED
BY PUBLIC
lAW
100-679
NAME
OF
REPORTING UNIT
EDUCATIONAL INSTTTlJllONS
Item
No.
Item
description
Instructions
for
Part
II
Institutions
should
disclose
what
costs
are.
or
will
be,
charged
directly
to
Federally
sponsored
agreements
or
similar
cost
objectives
as
Direct
Costs.
It
is
expected
that
the
disclosed
cost
accounting
practices
(as
defined
at
48
CFR
9903.302-1}
for
classifying
costs
either
as
direct
costs
or
indirect
costs
will
be
consistently
applied
to
all
costs
incurred
by
the
reporting
unit.
2.
1.0
Criteria
for
Determining
How
Costs
are
Charged
to
Federally
Sponsored
Agreements
or
Similar
Cost
Objectives.
(For all
major
categories
of
cost
under
each
major
function
or
activity
such.
as
instruction,
organized
research,
other
sponsored
activities
and
other
institutional
activities,
describe
on
a
continuation
sheet,
your
criteria
for
determining
when
costs
incurred
for
the
same
purpose.
in
like
circumstances.
are
treated
either
as
direct
costs
only
or
as
indirect
costs
only
with
respect
to
final
cost
objectives.
Particular
emphasis
should
be
placed
on
items
of
cost
that
may
be
treated
as
either
direct
or
indirect
costs
(e.g.,
Supplies,
Materials,
Salaries
and
Wages,
Fringe
Benefits.
etc.)
depending
upon
the
purpose
of
the
activity
involved.
Separate
explanations
on
the
criteria
governing
each
direct
cost
category
identified
in
this
Part
II are required.
Also.
list
and
explain
if
there
are
any
deviations
from
the
specified
criteria.)
2.2.0
Descriotion
of
Direct
Materials.
All
materials
and
supplies
directly
identified
with
Federally
sponsored
agreements
or
similar
cost
objectives.
(Describe
on
a
continuation
sheet
the
principal
classes
of
materials
which
are
charged
as
direct
materials
and
supplies.)
Method
of
Charging
Direct
Materials
and
Suoolies.
(Mark
the
appropriate
line(s)
and
if
more
2.3.0
than
one
is
marked,
explain
on
a
continuation
sheet.)
Direct
Purchases
for
Projects
are Charged
to
Projects
at:
2.3.1
A.
Actual
Invoiced
Costs
B.
Actual
Invoiced
Costs
Net
of
Discounts
Taken
Y.
Other(s)
1/
z.
Not
Applicable
Inventory
Requisitions
from
Central
or
Common,
Institution-owned
Inventory.
(Identify
the
2.3.2
inventory
valuation
method
used
to
charge
projects}:
A.
--
First
In.
First
Out
B.
Last
In,
First
Out
c.
Average
Costs
11
D.
--
Predetermined
Costs
1/
Y.
Other(s)
11
z.
Not
Applicable
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
IREV
10/94)
II
- 1
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
EDUCATIONAL INSTITUTIONS
PART
U - DIRECT COSTS
NAME
OF
REPORTING
UNIT
Item
No.
Item
description
2.4.0
Descriotion
of
Direct
Personal
Services.
All
personal
services
directly
identified
with
Federally
sponsored
agreements
or
similar
cost
objectives.
(Describe
on
a
continuation
sheet
the
personal
services
compensation
costs,
including
applicable
fringe
benefits
costs,
if
any,
within
each
major
institutional
function
or
activity
that
are
charged
as
direct
personal
services.)
2.5.0
Method
of
Charging
Direct
Salaries
and
Wages.
(Mark
the
appropriate
line(s)
for
each
Direct
Personal
Services
Category
to
identify
the
method(s)
used
to
charge
direct
salary
and
wage
costs
to
Federally
sponsored
agreements
or
similar
cost
objectives.
If
more
than
one
line
is
marked
in
a
column,
fully
describe
on
a
continuation
sheet.
the
applicable
methods
used.)
Direct
Personal Services Category
fma.!11x
.simf
Students
.Q1bl[ l.I
(1
I (2J
131
(41
A.
Payroll
Distribution
Method
(Individual
time
card/actual
hours
and
rates)
B. Plan -
Confirmation
(Budgeted,
planned
or
assigned
work
activity,
updated
to
reflect
significant
changes)
C.
After-the-fact
Activity
Records
(Percentage
Distribution
of
employee
activity}
D.
Multiple
Confirmation
Records
(Employee
Reports
prepared
each
academic
term,
to
account
for
employee's
activities,
direct
and
indirect
charges
are
certified
separately.)
Y.
Other(s)
11
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
(REV 101941
II - 2
Item
COST
ACCOUNTING STANDARDS BOARD
DISa..OSURE STATEMENT
REQUIRED
BY
PUBUC
lAW
100-679
EDUCATIONAL INSTITUTIONS
PART
II
- DIRECT COSTS
NAMEOFREPORTINGUNff
No.
Item
description
2.5.
1
Salary
and
Wage
Cost
Distribution
Systems.
Within
each
major
function
or
activity,
are
the
methods
marked
in
Item
2.5.0
used
by
all
employees
compensated
by
the
reporting
unit?
(If
"NO",
describe
on
a
continuation
sheet,
the
types
of
employees
not
included
and
describe
the
methods
used
to
identify
and
distribute
their
salary
and
wage
costs
to
direct
and
indirect
cost
objectives.)
__
Yes
No
2.5.2
Salary
and
Wage
Cost
Accumulation
System.
(Within
each
major
function
or
activity,
describe,
on
a
continuation
sheet,
the
specific
accounting
records
or
memorandum
records
used
to
accumulate
and
record
the
share
of
the
total
salary
and
wage
costs
attributable
to
each
employee's
direct
(Federally
sponsored
projects,
non-sponsored
projects
or
similar
cost
objectives)
and
indirect
activities.
Indicate
how
the
salary
and
wage
cost
distributions
are
reconciled
with
the
payroll
data
recorded
in
the
institution's
financial
accounting
records.)
Description
of
Direct
Fringe
Benefits
Costs.
All
fringe
benefits
that
are
attributable
2.6.0
to
direct
salaries
and
wages
and
are
charged
directly
to
Federally
sponsored
agreements
or
similar
cost
objectives.
(Describe
on
a
continuation
sheet
Jill
of
the
different
types
of
fringe
benefits
which
are
classified
and
charged
as
direct
costs,
e.g.,
actual
or
accrued
costs
of
vacation,
holidays,
sick
leave,
sabbatical
leave,
premium
pay,
social
security,
pension
plans,
post-retirement
benefits
other
than
pensions,
health
insurance,
training,
tuition,
tuition
remission,
etc.)
Method
of
Charging
Direct
Fringe
Benefits.
(Describe
on
a
continuation
sheet,
how
each
type
of
fringe
benefit
cost
identified
in
item
2.6.0.
is
measured,
assigned
and
2.6.1
allocated
(for
definitions,
See
9903.302-1);
first,
to
the
major
functions
(e.g.,
instruction,
research);
and,
then
to
individual
projects
or
direct
cost
objectives
within
each
function.)
Descriotion
of
Other
Direct
Costs.
All
other
items
of
cost
directly
identified
with
Federally
sponsored
agreements
or
similar
cost
objectives.
(List
on
a
continuation
2.7.0
sheet
the
principal
classes
of
other
costs
which
are
charged
directly,
e.g.,
travel,
consultants.
services,
subgrants,
Sl:lbcontracts,
malpractice
insurance,
etc.)
FORM
CASB
DS-2
(REV
10/94)
1-3
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE
STATEMENT
REQUIRED BY PUBLIC
LAW
1~79
EDUCATIONALINSllTUTIONS
PART
U - DIRECT COSTS
NAME
OF REPORTING UNIT
Item
No.
Item
description
2.8.0
Cost
Transfers.
When
Federally
sponsored
agreements
or
similar
cost
objectives
are
credited
for
cost
transfers
to
other
projects,
grants
or
contracts,
is
the
credit
amount
for
direct
personal
services,
materials,
other
direct
charges
and
applicable
indirect
costs
always
based
on
the
same
amount(s)
or
rate(s)
(e.g.,
direct
labor
rate,
indirect
costs)
originally
used
to
charge
or
allocate
costs
to
the
project
(Consider
transactions
where
the
original
charge
and
the
credit
occur
in
different
cost
accounting
periods).
(Mark
one
,
if
"No"
,
explain
on
a
continuation
sheet
how
the
credit
differs
from
original
charge.)
Yes
No
2.9.0
lnterorqanizational
Transfers.
This
item
is
directed
only
to
those
materials,
supplies,
and
services
which
are,
or
will
be
transferred
to
you
from
other
segments
of
the
educational
institution.
(Mark
the
appropriate
line(s)
in
each
column
to
indicate
the
basis
used
by
you
as
transferee
to
charge
the
cost
or
price
of
interorganizational
transfers
or
materials,
supplies,
and
services
to
Federally
sponsored
agreements
or
similar
cost
objectives.
If
more
than
one
line
is
marked
in
a
column,
explain
on
a
continuation
sheet.)
Materials
(1)
SupQliu
{2)
Services
(3)
A.
At
full
cost
excluding
indirect
costs
attributable
to
group
or
central
office
expenses.
B.
At
full
cost
including
indirect
costs
attributable
to
group
or
central
office
expenses.
C.
At
established
catalog
or
market
price
or
prices
based
on
adequate
competition.
Y.
Other(s)
11
Z.
lnterorganizational
transfers
are
not
applicable
11
Describe
on
a
Continuation
Sheet.
FORM CASB
DS-2
IREV
10/94)
II - 4
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
mUCATIONAI.
INSTITUTIONS
PART
UI
- INDIRECT
COSTS
NAME
OF
REPORTING
UNIT
Item
No.
Item
description
Instructions
for
Part
IU
Institutions
should
disclose
how
1he
segment"s
total
indirect
c:osts
are
identified
md
accumulated
in
specific
indirect
cost
categories
mid
allocated
to
appl"ICable indirect
cost
pools
md
service
centers
within
each
major
function
or
activity.
how
service
center
costs
are
accumulated
•d
·b•ecr
to
users,
md
the
specific
indirect
cost
pools
md
allocatlon
bases
used
to
calculate
1he
indirect
cost
rates
that
are
used
to
allocate
accumulated
indirect
costs
to
Federaly
sponsored
agreements
or
simlar
final
cost
objectives. A continuation
sheet
should
be
used
wherever
aclclitional
apace
is
required
or
when
a
response
requires
further
explanation
to
ensure
clarity
mcl
understanding.
The
following ADocation
Base
Codes
are
provided
for
use
in
connection
with
Items
3.1.0
and
3.3.0.
A.
Direct
Charge
or
Allocation
B.
Total
Expenditures
C.
Modified
Total
Cost
Basis
D.
Modified
Total
Direct
Cost
Basis
E.
Salaries
•d
Wages
F.
Salaries.
Wages
and
Fringe
Benefits
G.
Number
of
Employees
Chead
count)
H.
Number
of
Employees
(full-time
equivalent
basisl
I.
Number
of
Students
Cheacl
count)
.J.
Number
of
S1udents
Cful-time
equivalent
basis)
K.
Student
Houn
-
dassroom
mcl
work
performed
L
Square
Footage
M.
Usage
N.
Unit
of
Product
O.
Total
Production
P.
More
thm
one
base
(Separate
Cost
GroupingsJ
1./
Y.
01herCsl
1/
Z.
Category
or
Pool
not
applicable
11
list
on
a
continuation
sheet.
1he
category
md
subgrouping(si
of
expense
involved
md
the
allocation
base(sl
used.
FORM
CASB
DS-2
(REV
10/941
Ill
- 1
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBLIC
lAW
1~9
EDUCATIONAL INSTITUTIONS
PART
Ill - INDIRECT
COSTS
NAME
OF
REPORTING
UNIT
Item
No.
Item
description
3.t.O
Indirect
Cost
Cateaories
-
Accumufation
and
Allocation.
This
item
is
directed
at
'lhe identification.
accumulation
end
allocation
of
all
indirect
costs
of
1he
institution.
(Under
1he
column
heading
•
..
Accumulation
Me1hod
...
insert
·ves·
or
..
No
..
to
indicate
if
the
cost
elements
included
in
each
incf'nct
cost
category
are identified. recorded
md
accumulated
in
the
institution's
formal
accounting
system.
If
·No.·
describe
on
a
continuation
sheet..
how
the
cost
elements
included
in
the
indirect
cost
category
are
identified
md
accumulated.
Under
the
column
heading
• ADocation Base
....
enter
one
of
the
allocation
base
codes
A
1hrough
P.
Y
..
or
z.
to
indicate
the
basis
used
for
allocating
the
accumulated
costs
of
each
indirect
cost
category
to
other
applicable
indirect
cost
categories.
indirect
cost
pools.
other
institutional
activities.
specialized
service
faciities
md
other
service
centers.
Under
the
column
heading
..
ADocation
Sequence.•
insert
1.
2.
or
3
next
to
each
of
the
first
three
indirect
cost
categories
to
indicate
1he
sequence
of
the
allocation
process.
If
cross-allocation
techniques
are
used.
insert
•CA...
If
m
indirect
cost
category
listed
in
1his
section
is
not
used.
insert
·NA.
·1
Indirect
Cost
Cateaory
{at Depreciation/Use
Allowances/Interest
Building
Equipment
Capital
Improvements
to
Land
1/
Interest
1./
(b)
Operation
and Maintenance
(c)
General
Administration
and General
Expense
(d) Departmental
Administration
(e)
Sponsored
Projects
Administration
(fl
Library
(g)
Student
Administration
and Services
(hf
Other
11
Accumulation
Method
Allocation
Base Code
AUocation
Sequence
1/
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
(REV
10/941
1U
-2
COST
ACCOUNTING
STANDARDS BOARD
DISCLOSURE STATEMENT PART
Ill
• INDIRECT COSTS
REQUIRED
BY
PUBLIC
LAW
100-679
EDUCATIONAL
INSTITUTIONS
NAME
OF REPORTING
UNIT
Item
No.
Item
description
3.2.0
Service Centers. Service
centers
are
departments
or
functional
units
which
perform
specific
technical
or
administrative
services primarily
for
the
benefit
of
other
units
within
a
reporting
unit.
Service
Centers
include
"recharge
centers"
and
the
"specialized service facUtties'"
def"111ed
in
Section
J
of
Circular
A-21.
{The codes Identified
below
should be inserted
on
the
appropriate
line
for
each service
center
listed.
The
column
numbers
correspond
to
the
paragraphs
listed
below
that
provide
the
codes.
Explain
on
a
Continuation
Sheet
ff
any
of
the
services are charged
to
users
on
a basis
other
than
usage
of
the
services.
Enter
"Z"
in Column
1,
if
not
applicable.)
(1)
(21
(3)
(4)
(5)
(6)
(a)
Scientific
Computer
Operations
- - - - - -
(b)
Business
Data
Processing
- -
- - -
-
Cc)
Animal
Care Facilities
- - - - -
-
(d)
Other
Service Centers
with
Annual
Operating
Budgets
exceeding
$1,000,000
or
that
generate
significant
charges
to
Federally
sponsored
agreements
either
as a
direct
or
indirect
cost.
(Specify
below;
use a
Continuation
Sheet.
if
necessaryJ
- -
- -
- -
- -
-
-
- -
(1) Category Code: Use code
"A"
If
the
service center
costs
ere billed only as
direct
costs
of
final
cost
objectives; code
"B"
If
billed
only
to
indirect
cost
categories or indirect
cost
pools;
code
"C"
if
billed
to
both
direct
Md
indirect
cost
objectives.
12)
Burden Coda: Code
"A"
- canter receives en allocation
of
all applicable
Indirect
costs;
Code
"B"
-
partial allocatlon
of
Indirect
costs;
Code
"C"
-
no
allocation
of
indirect
costs.
(3) BDllng R&te Cod@: Code
"A
..
- billing
rates
are based on historical
costs;
Code
·r
- rates are
based
on
projected
costs:
Coda
·c·
- rates are based
on
a combination
of
historical
and
projected
costs;
Coda
"D" - billngs are based on
the
actual
costs
of
the
blling
period; Code
"V-
-
other
(explain on a
Continuation
Sheet).
14)
User
Chargn
Coda: Code
•A•
- all users are charged
at
the
same billing
rates;
Code
"B
..
- some users
are charged
at
dffarent
rates
than
other
users (explain on a Continuation Sheet).
(5J
Actual
Costs vs. Revenues
C9da:
Code
•A•
- billings (revenues)
are
compared
to
actual
costs
(expenditures)
at
least
annually; Code.
"B
..
- billings are compared
to
actual
costs
less
frequently
than
annually.
(6)
Variance Code: Code
"A"
-Annual
variances
between
bUled
and
actual
costs
are prorated
to
users
Cas
credits
or
charges); Code
·s·
- variances
•e
carried
forward
as adjustments
to
bilDng
rate
of
future
periods; Coda
·c·
- annual variances are charged or credited
to
indirect
costs;
Code
•y•
- other (explain
on
a Continuation Shaatl.
FORM
CASB
DS-2
(REV
10/94)
111-
3
COST ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT PART
Ill
- INDIRECT COSTS
REQUIRED
BY PUBLIC
LAW
100-679
EDUCATIONAL
INSTITUTIONS
NAME
OF REPORTING
UNIT
Item
No.
Item
description
3.3.0
Indirect
Cost
Pools and Allocatjon Bases
(Identify
all
of
the
indirect
cost
pools established
for
the
accumulation
of
indirect
costs.
excluding
service centers. and
the
allocation bases used
to
distribute
accumulated
indirect
costs
to
Federally
sponsored
agreements
or
similar
cost
objectives
within
each
major
function
or
activity.
For
aH
applicable
indirect
cost
pools. enter
the
applicable
Allocation
Base Code A
through
P,
Y.
or
Z,
to
indicate
the
basis used
for
allocating accumulated pool
costs
to
Federally sponsored agreements
or
similar
cost
objectives.)
Allocation
Indirect
Cost
Pools
Base Code
A.
Instruction
--
On-Campus
--
Off-Campus
--
Other
1/
B.
Organized Research
--
On-Campus
--
Off-Campus
--
Other
1/
c.
Other
Sponsored
Activities
--
On-Campus
--
Off-Campus
--
Other
1/
0.
Other
Institutional
Activities
11
3.4.0
Comoosition
of
Indirect
Cost
Pools.
(for
each pool identified
under
Items
3.1.0
and
3.2.0.
describe
on
a
continuation
sheet
the
major
organizational
components.
subgoupings
of
expenses. and elements
of
cost
included.)
11
Describe on a Continuation Sheet.
FORM CASB
DS-2
IREV
10/94)
111-4
COST
ACCOUNTING
STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
EDUCATIONAL
INSTITUTIONS
PART
Ill
- INDIRECT COSTS
NAME
OF REPORTING
UNIT
Item
No.
Item
description
3.5.0
Composjtion
of
Allocation
Bases. (For each allocation base code used
in
Items
3.
1
.0
and
3.3.0,
describe
on
a
continuation
sheet
the
makeup
of
the
base.
For
example.
if
a
modified
total
direct
cost
base is
used.
specify
which
of
the
elements
of
direct
cost
identified
in
Part
II.
Direct
Costs.
that
are
included,
e.g
••
materials, salaries and
wages,
fringe
benefits.
travel
costs,
and
excluded.
e.g.,
subcontract
costs
over
first
$25.000.
Where
applicable, explain
if
service centers are included
or
excluded.
Specify
the
benefitting
functions
and
activities
included.
If
any
cost
objectives
are
excluded
from
the
allocation base.
such
cost
objectives and
the
altemate
allocation
method
used
should
be
identified.
If
an
indirect
cost
allocation is based
on
Cost
Analysis
Studies.
identify
the
study.
and
fully
describe
the
study
methods
and
techniques
applied.
the
composition
of
the
specific
allocation base
used.
and
the
frequency
of
each recurring
study
•
3.6.0
Allocation
of
Indirect
Costs
to
Programs
That
Pay Less Than Full
Indirect
Cost§.
Are
appropriate
direct
costs
of
all
programs
and
activites
included in
the
indirect
cost
allocation bases, regardless
of
whether
allocable
indirect
costs
are
fully
reimbursed
by
the
sponsoring organizations?
A.
Yes
B.
No
11
11
Describe
on
a
Continuation
Sheet.
FORM CASB
DS-2(REV10/941
Ill
- 5
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBUC
lAW
10<Mi79
EDUCATIONAL
INSTITUTIONS
PARTIV-
DEPRECIATION
AND
USE ALLOWANCES
NAMEOFREPORTINGUNrr
Item
No.
Item
description
4.1.0
PartlV
Qeoreciation
Charaecl
to
Federally
Sponsorecl Agreements
or
Simlar
Cost
Objectives.
CFor
each
asset
category
listed
below.
enter•
code
from
A 1hrough C
in
Column
C1J
describing
1he
method
of
depreciation:
•
code
from
A
1hrough
D
in
Column
C21
describing
1he
basis
for
determning
useful
life;
a
code
from
A 'through C
in
Column
(31
describing
how
depreciation
methods
or
use
allowmces
se
applied
to
property
units;
and
Code
A
or
B
in
Column
14)
indicating
whether
or
not
1he
estimated
residual value
is
deducted
from
the
total
cost
of
depreciable
assets.
Enter
Code
Y
in
each
column
of
an
asset
category
where
another
or
more
than
one
me1hod
appl"leS.
Enter
Code
Z
in
Column
111
only.
if
an
asset
category
is
not
applicable.J
(a)
(b)
(c)
(d)
lei
(f)
(g)
(h)
(i)
Asset
C&tegorv
Land
Improvements
Buildings
BuUding
Improvements
leasehold
Improvements
Equipment
Furniture
and Fixtures
Automobiles
and
Trucks
Tools
Enter
Code
Y
on
this
line
if
other
asset
categories
are
used
and
enumerate
on
a
continuation
sheet
each
such
asset
category
and
the
applicable codes.
(Otherwise
enter
Code
Z.)
~eclation
Method
Code
A.
Straight
Une
B.
Expensed
at
Acquisition
C.
Use
Alowance
Y.
Other
or
more
than
one
method
1/
Column
131-Proparty
Unit
Code
Depreciation
Method
C1
I
--
A.
Individual
units
•e
accounted
for
separately
8.
Applied
to
groups
of
assets
with
slmil•
service lives
C.
Applied
to
groups
of
assets
with
varying
service
Ives
Y.
Other
or
more
than
one
methoc:i
1/
Useful
Property
Residual
JffL
Unft
Vglyt
(21
(31
14)
--
--
--
--
--
--
--
--
--
-- --
--
-- --
--
--
--
--
--
--
--
--
--
--
--
--
--
Column
f21-Useful
Ufe
Code
A.
Replacement Experience
B. Term
of
Lease
C. Estimated service
life
D.
As
prescribed
for
use arlowance
by
Office
of
Management
and
Budget Circular
No.
A-21
Y. Other
or
more
than one
method
1/
Column f4l--Residual Value
Code
A.
Residual value
Is
deducted
B.
Residual value
is
not
deducted
Y. Other
or
more
than one
method
l./
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
CREV
10/94t
IV-1
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBLIC
LAW
100-679
EDUCATIONAL
INSTITUTIONS
PART
IV-
DEPRECIATION
AND
USE ALLOWANCES
NAME
OF REPORTING
UNIT
Item
No.
Item
description
4.1.1
Asset
Valuations
and Useful Lives.
Are
the
asset valuations and
useful
lives
used
In
your
indirect
cost
proposal
consistent
with
those
used in
the
institution's
financial statements?
(Mark
one.)
A.
B.
Yes
No
11
4.2.0
Fully
Deoreciated
Assets.
Is
a usage charge
for
fully
depreciated assets charged
to
Federally
sponsored
agreements
or
similar
cost
objectives?
(Mark
one.
If
yes. describe
the
basis
for
1he charge
on
a
continuation
sheet.)
A.
__
Yes
B.
No
4.3.0
Treatment
of
Gains and Losses
on
Disoosition
of
Depreciable Propertv. Gains and losses are:
IMark
the
appropriate
lineCs)
and
if
more
than
one
is
marked,
explain on a
continuation
sheet.)
A.
--
B.
--
c.
--
D.
--
Y.
--
z.
--
Excluded
from
determination
of
sponsored agreement
costs
Credited
or
charged
currently
to
the
same pools
to
which
the
depreciation
of
the
assets
was
originally charged
Taken
into
consideration in
the
depreciation
cost
basis
of
the
new
items,
where
trade-in is Involved
Not
accounted
for
separately.
but
reflected in
the
depreciation reserve
account
Other(s)
1.1
Not
applicable
4.4.0
Criteria
for
Capitalization. (Enter (a)
the
minimum
dollar
amount
of
expenditures
which
are capitalized
for
acquisition.
addition, alteration,
donation
and
improvement
of
capital assets, and (b)
the
minimum
number
of
expected
life
years
of
assets
which
are capitalized.
If
more
than
one dollar
amount
or
number
applies.
show
the
information
for
the
majority
of
your
capitalized assets, and enumerate
on
a
continuation
sheet
the
dollar
amounts
and/or
number
of
years
for
each
category
or
subcategory
of
assets
involved
which
differs
from
those
for
the
majority
of
assets.)
A.
Minimum
Dollar
Amount
B.
Minimum
Life Years
4.5.0
Grouo
or
Mass
Purchase.
Are
group
or
mass purchases (initial complement)
of
similar items.
which
individually
are less
than
the
capitalization
amount
indicated above, capitalized?
(Mark
one.)
A.
B.
Yes
11
No
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
CREV
10/94)
N-2
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBUC
LAW
10CHi79
mUCATIONAL
INSTITUTIONS
PART
V -
OTIIER
COSTS
AND
CREDITS
NAME
OF
REPORTING UNIT
Item
No.
Item
description
PartV
5.1.0
5.2.0
Method
of
Charging
Leave
Costs-
Do
you
charge
vacation.
sick..
holiday
m1d
sabbatical
leave
costs
to
sponsored
agreements
on
the
cash
basis
of
accounting
(i.e
••
when
the
leave
is
taken
or
paid).
or
on
the
accrual
basis
of
accounting
(when
the
leave
is
eamecD?
(Mark
applicable lineCsH
A.
Cash
B.
Accrual
l./
Applicable
Credits-
This
item
is
directed
at
the
treatment
of
•applicable
credits••
defined
in
Section
C
of
OMB
Circular
A-21
m1d
other
incidental
receipts
(e.g
.•
purchase
discounts.
insurance
refunds.
library
fees
mid
fines.
parking
fees.
etc.).
(Indicate
how
the
principal
types
of
crediCs m1d incidental
receipts
the
institution
receives
are
usually
hancled.)
A.
--
B.
--
c.
--
D.
--
Y.
--
The
credits/receipts
are
offset
against
the
specific
cl"lf'ect
or
indirect
costs
to
which
they
relate.
The
credits/receipts
are
laldled
• a general
adjusbnent
to
1he
indirect
pool.
The
credits/receipts
are
treated
•
income
m1d
are
not
offset
against
costs.
Combination
of
methods
1/
Other
1/
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
CHEV
10/94)
V-1
COST
ACCOUNTING
STANDARDS
BOARD
PART
VI
- DEFERRED
COMPENSATION
AND
DISCLOSURE
STATEMENT
INSURANCE
COSTS
REQUIRED
BY
PUBLIC
lAW
100-679
IDUCATIONAL INST1TU110NS
NAME
OF
REPORTING UNIT
Item
No.
Item
description
Instructions
for
Part
YI
This
part
covers
the
measurement
and
assignment
of
costs
for
employee
pensions.
post
retirement
benefits
other
1han
pensions
(including
post
retirement
health
benefits)
and
lnsurmce.
Some
org.uzations
may
incur
all
of
these
costs
at
the
main
campus
level
or
for
public
institutions
at
the
govemmental
unit
level.
whle
others
may
incur
1hem
at
subordinate
organization
levels.
Stll
o1hers
may
incur
a
portion
of
these
costs
at
1he
main
campus
level
and
the
balance
at
subordinate
org..uzation
levels.
Where
the
segment
(reporting
unitl
does
not
directly
incur
such
costs.
the
segment
should.
on
a
continuation
sheet.
identify
the
organizational
entity
that
incurs
md
records
such
costs.
When
the
costs
allocated
to
Federally
sponsored
agreements
are
material,
md
1he
reporting
unit
does
not
have
access
to
the
Information
needed
to
complete
m
item,
1he
reporting
unit
should
require
that
entity
to
complete
1he
applicable
portions
of
this
Part
VI.
(See
item
4,
page
CO.
General
Instructions)
6.
1.0
Pension
Plans.
6.
1.
1
Defined-Contribution
Pension
Plans.
Identify
the
types
and
number
of
pension
plans
whose
costs
are
charged
to
Federally
sponsored
agreements.
(Mark
applicable
lineCsJ
md
enter
number
of
plans.)
B.
c.
Tyoe
of
Plan
Institution
employees
participate
in
State/local
Govemment
Retirement
Planls)
Institution
uses
TIAA/CREF
plan
or
other
defined
contribution
plan
that
is
managed
by
an
organization
not
affliatecl
with
1he
institution
Institution
has
its
own
Defined-
Contribution
Plan(s)
l./
Number
of
Plans
6.1.2
Defined-Benefit
Pension
Plan.
(For
each
defined-benefit
plan
Cother
1han
plans
that
se
part
of
a State
or
local
government
pension
plan)
describe
on
a
continuation
sheet
1he
acluarial
cost
method
..
the
asset
valuation
me1hod.
1he
criteria
for
changing
actuarial
assumptions
and
computations.
the
amortization
periods
for
prior
service
costs.
1he amortization
periods
for
acluarial
gains
and
losses,
and
1he
funding
policy.)
11
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
(REV
10/94)
YI
-1
--
--
--
--
--
--
--
--
--
--
--
--
--
Item
No.
6.2.0
6.2.
1
6.3.0
6.4.0
6.4.1
COST
ACCOUNTING STANDARDS BOARD
DISCLOSURE STATEMENT
REQUIRED
BY
PUBUC
lAW
100-679
mUCATIONAL INSTIIUTIONS
PART
VI - DEFERRED COMPENSATION
AND
INSURANCE
COSTS
NAME
OF
REPORTING UNIT
Item
descliption
Post
Retirement Benefits Other
Than
Pensions li1clud"1r1q
post
retirement
health
care
benefits>
IPR8sl.
(Identify
on
•
continuation
sheet
al
PRB
plans
whose
costs
are
charged
to
Federally
sponsored
agreements.
For
each
plan
listed.
state
the
plan
name
and
i!dicate
the
approximate
number
and
type
of
employees
covered
by
each
plan.I
Z.
[ J
Not
Applicable
Detannination
of
Annual
PRB
Costs.
IOn
a con1inuation
sheet.
i!dicate
whether
PRB
costs
charged
to
Federally
sponsored
agreements
are
detennined
on
the
cash
or
accrual
basis
of
accounting.
If
costs
are
accrued.
descnbe
the
accounting
practices
used.
i!cludi!g
actuarial
cost
method,
the
asset
valuation
method.
the
criteria
for
changing
actuarial
assumptions
and
computations.
the
amortization
periods
for
prior
service
costs.
the
amortization
periods
for
actuarial
gains
and
losses.
and
the
funding
policy.I
Self-Insurance
Proarams
IEmDloyee
Group
lnsurancel.
Costs
of
the
self-insunmce
programs
..
charged
to
Federally
sponsored
agreements
or
simiar
cost
objectives:
(Mark
one.)
A.
B.
c.
D.
E.
Y.
z.
When
accrued
(book
accrual
only)
When
contributions
are
made
to
a
nonforfeitable
fund
When
contnbutions
are
made
to
a
forfeitable
fund
When
the
benefits
are
paid
to
an
employee
When
amounts
are
paid
to
an
employee
welfare
plari
Other
°'
more
dim
one
method
l./
Not
Applicable
Self-Insurance
Proqraros
(Worker's
Compensation.
Liablity
and
Casualty
Insurance.I
Worker"s
Compensation
and
liabiity.
Costs
of
such
self-insurance
programs
are
charged
to
Fede~
sponsored
agreements
or
simiar
cost
objectives:
(Marie
one.)
A.
When
daims
are
paid
°'
losses
are
incurred
Cno
provision
for
reservesl
When
provisions
for
reserves
are
recorded
based
on
the
present
value
of
the
liablity
B.
When
provisions
for
reserves
are
recorded based
on
die
full
or
undiscounted
value.
as
C011basted
with
present
value.
of
the
liabiity
c.
D.
When
funds
are
set
aside
or
contributions
are
made
to
a
fund
Y.
Other
or
more
than
one
method
l./
z.
Not
Applicable
l.I
Describe
on
a
Continuation
Sheet.
FORM
CASB
DS-2
(REV
10/94)
Vl-2
COST
ACCOUNTING
STANDARDS
BOARD
DISCLOSURE
STATEMENT
REQUIRED
BY
PUBLIC
lAW
100-879
EDUCATIONAL
INSTITUTIONS
PART
VI
- DEFERRED COMPENSATION
AND
INSURANCE
COSTS
NAME
OF
REPORTING
UNIT
Item
No.
Item
description
6.4.2
Casualty
ansu....ce.
Costs
of
such
self~surance
programs are charged
to
Federally sponsored
agreements
or
sirnl•
cost
objectives:
(Mark
one.)
A.
B.
c.
D.
Y.
z.
When
losses are
incurred
(no
provision
for
reserves)
When
provisions
for
reserves
are
recorded based
on
replacement
costs
When
provisions
for
reserves are recorded based
on
reproduction
costs
new
less
observed depreciation
(market
value) excluding
the
value
of
land
and
o1her
indestructibles.
Losses are charged
to
fund
balance
with
no
charge
to
contracts
and
grants
(no
provision
for
reserves)
Other
or
more
1han
one
method
1/
Not
AppflCable
11
Describe
on
a
Continuation
Sheet.
FORM CASB
DS-2
(REV 101941
Vl-3
COST
ACCOUNTING STANDARDS BOARD PART
VII
- CENTRAL SYSTEM OR GROUP
DISCLOSURE STATEMENT
EXPENSES
REQUIRED
BY
PUBLIC
LAW
100-679
mUCATIONAL
INSTITUTIONS
NAMEOFREPORTINGUNrr
Item
No.
Item
description
DISCLOSURE
BY
CENTRAL SYSTEM OFFICE, OR GROUP
llNTERMmlATE
ADMINISTRATIONI OFFICE,
AS
APPLICABLE.
Instructions
for
Part
VII
This
part
should
be
completed
.U
by
1he central
system
office
or
a
group
office
of
an
eclucational
system
when
1hat
office
is
responsible
for
adrnklistemg
two
or
more
segments.
where
it
allocates
its
costs
to
such
segments
md
where
at
least
one
of
1he
segments
is
required
to
fie
Parts I
through
VI
of
'Iha Disclosure
Statement.
The
reporting
unit
(central
system
or
group
officel
should
disdose
how
costs
of
services
provided
by
the
reporting
unit
are,
or
wil
be,
accumulated and allocated
to
applicable
segments
of
'lhe
institution.
For
a
central
system
off"u:e
..
disclosure should
cover
the
entire
institution.
For
a
group
office,
disclosure
should
cover
•
of
the
subordinate organizations administered
by
that
group
off"1ee.
Oraanizational Structure·
7.1.0
7.2.0
On
a
continuation
sheet.
list
all
segments
of
the
university
or
university
system.
induding
hospitals.
Federally Funded
Research
and Development Centers (FFRDC"s).
Government-owned
Contractor-
operated (GOCOI
faclities.
and
lower-tier
group
off"JCeS
serviced
by
the
reporting
unit.
Cost
Accumulation
and Allocation.
On
a
continuation
sheet. provide a description
of:
A.
The
services
provided
to
segments
of
the
university
or
university
system
Cinduding hospitals.
FFRDC"s. GOCO
faclities.
etc.I.
in
brief.
B.
How
1he
costs
of
the
services are identif"leCI and accumulated.
C.
The
basis
used
to
•ocate
the
accumulated
costs
to
'Iha
benefitting
segments.
D.
Any
costs
1hat are transferred
from
a
segment
m
the
central
system
office
or
the
intennediate
administrative
office.
and
which
are reallocated
to
another
segment(s).
If
none.
so
state.
E.
Any
fixed
management
fees
1hat
are charged
to
a segment(s) in lieu
of
a
prorata
or
allocation
basis
and
1he basis
of
such
charges.
If
none.
so
state.
FORM
CASB
DS-2
(REV
10/94)
VII
-1
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Cost Accounting Standards Board Disclosure Statement-2 For Educational Institutions (White House)

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