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Cover for Advisory 18-05

NACUBO Advisory 18-05 documents changes to the Department of Education's Financial Responsibility Standards for Nonprofit Institutions as they apply to Obama-era borrower defense rules, especially having to do with triggering recalculations of an institution’s composite score.

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Excel spreadsheets illustrating composite calculations are available. A NACUBO member username and password is required to access these tools.


Sue Menditto

Senior Director, Accounting Policy


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