Accounting Advisory Reports

Print Version

NACUBO, in consultation with its  Accounting Principles Council (APC), periodically issues advisory reports offering higher education accounting industry guidance.  These NACUBO pronouncements are considered level 4 (lowest level) GAAP.

• Advisory Report 2003-3 The Sarbanes-Oxley Act of 2002: Recommendations for Higher Education  (Nov. 20, 2003)
• AR 2000-8 Recommended Disclosure of Alternative Expense Classification Information for Public Higher Education Institutions (Sept. 8, 2000)
• AR 2000-7 Federal Appropriations for Land Grant Colleges and Universities (Sept. 8, 2000)
• AR 2000-5 Accounting and Reporting Scholarship Discounts and Allowances to Tuition and Other Fee Revenues by Public Higher Education (July 8, 1999)
• AR 1999-7 Accounting and Reporting for Capitalization of Software (July 8, 1999)
• AR 1999-6 Accounting and Reporting Safety and Security Expenses by Higher Education (July 8, 1999)
• AR 1999-5 Accounting and Reporting for Student Clubs and Groups (July 8, 1999)
• AR 1999-4 Accounting and Reporting for Special Session Instruction (July 8, 1999)
• AR 1999-3 Accounting and Reporting Information Technology (IT) Expenses by Higher Education  (July 8, 1999)
• AR 1999-2 Accounting and Reporting for Auxiliary, Auxiliary-Other, and Other Self-supporting Activities (July 8, 1999)
• AR 1999-1 Accounting and Reporting for Nongovernmental Grants and Contracts and Gifts (July 8, 1999)
• Public Institutions Exempt from Ratio Analysis Under Revised Title IV Financial Responsibility Standards (Jan. 16, 1998)
• Title IV Financial Responsibility Standards Revised (Jan.16, 1998)
• AR 1997-1 Accounting and Reporting Scholarship Allowances to Tuition and Other Fee Revenues by Higher Education (Jan. 17, 1997)
• OMB Circular A-133 Revised; Single Audit Act Amended (Aug. 10, 1996)

 = Requires NACUBO membership