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Accounting Advisory Reports

• Advisory Guidance 2011-02: Credit Quality Disclosures (August 29, 2011)
• Advisory Report 2011-1 Preferred Industry Practice for Reporting VUCS as a Research Functional Expense (August 11, 2011)
• Advisory Guidance Defining an Operating Measure for Independent Colleges and Universities Revised March 2011 (March 31, 2011)
• Advisory Report 2010-1 Public Institution: Methodologies for Allocation Depreciation, Operation and Maintenance of Plant, and Interest Expenses to Functional Expense Categories (February 25, 2010)
• Advisory Guidance 2009 Implementing FSP FAS 117-1
• Advisory Report 2003-3 The Sarbanes-Oxley Act of 2002 (November 20, 2003)
• Advisory Report 2000-8 Recommended Disclosure of Alternative Expense Classification Information for Public Higher Education Institutions (December 22, 2002)
• Advisory Report 2000-7 Federal Appropriations for Land Grant Colleges and Universities (September 8, 2000)
• Advisory Report 2000-5 Accounting and Reporting Scholarship Discounts and Allowances to Tuition and Other Fee Revenues by Public Higher Education (September 8, 2000)
• Advisory Report 1999-7 Accounting and Reporting for Capitalization of Software (July 8, 1999)
• Advisory Report 1999-6 Accounting and Reporting Safety and Security Expenses by Higher Education (July 8, 1999)
• Advisory Report 1999-5 Accounting and Reporting for Student Clubs and Groups (July 8, 1999)
• Advisory Report 1999-4 Accounting and Reporting for Special Session Instruction (July 8, 1999)
• Advisory Report 1999-3 Accounting and Reporting Information Technology (IT) Expenses by Higher Education (July 8, 1999)
• Advisory Report 1999-2 Accounting and Reporting for Auxiliary, Auxiliary-Other, and Other Self-supporting Activities (July 8, 1999)
• Advisory Report 1999-1 Accounting and Reporting for Nongovernmental Grants and Contracts and Gifts (July 8, 1999)
• Advisory Report 98-2 Public Institutions Exempt from Ratio Analysis Under Revised Title IV Financial Responsibility Standards (January 16, 1998)
• Advisory Report 98-1 Title IV Financial Responsibility Standards Revised (January 16, 1998)
• Advisory Report 1997-1 Accounting and Reporting Scholarship Allowances to Tuition and Other Fee Revenues by Higher Education (January 17, 1997)
• Advisory Report 96-3 OMB Circular A-133 Revised; Single Audit Act Amended (August 10, 1996)