February 24, 2014
Affordable Care Act: Final Rules on Coverage for Adjuncts and StudentsAffordable Care Act: Final Rules on Coverage for Adjuncts and Students
The Internal Revenue Service published final regulations on employer obligations to provide full-time employees with health coverage under the Affordable Care Act. The long-awaited rules address the shared responsibility obligations for employers, including methods for determining when adjunct faculty and students are entitled to employer-provided health coverage.

Administrative Jobs, Benefits Costs Drive Higher Ed Labor Costs

The workforce at public and nonprofit colleges and universities grew 28 percent between 2000 and 2012, according to a recent Delta Cost Project report. The growth was uneven, with the staff-per-student ratio staying steady or decreasing at public institutions but rising at privates. For many institutions, salary expenditures for student services represent the fastest growing personnel expense.

OMB Super Circular Makes Changes to Audit Requirements

Several changes to the Office of Management and Budget’s guidance on grants management will impact the audits of federal awards, including an increase to the audit threshold and alterations to the process of determining major programs.

GASB Issues Pension Standard Implementation Guidance

The Governmental Accounting Standards Board has published a “Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions.” Statement 68 is effective in FY15 for the vast majority of public institutions.

Education Department Considers Cash Management Regulations

Student debit card arrangements were at the forefront during the first meeting of a negotiated rulemaking committee convened by the Department of Education to review its cash management regulations and several other topics related to program integrity and improvement.

Higher Education Tax Institute

NACUBO is pleased to be a supporting organization of the upcoming Higher Education Taxation Institute, being held March 3-5, Austin, Texas. The program, offered by Continuing Legal Education at the University of Texas Law School, will examine and discuss approaches to campus tax issues and compliance.



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