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Accounting

Keep up to date on the latest accounting issues and find valuable resources, including GASB and FASB guidance, news and articles.

Unless otherwise noted, login using your NACUBO credentials to access these materials.

Members Only

COVID-19 Related Accounting Tutorials

Financial Responsibility Accounting Tutorials

College and University Annual Financial Statements

Accounting Advisory Reports

Accounting Comment Letters (Publicly Available)

Accounting Tutorials

Perkins Wind-down Guidance 

Title IV Financial Responsibility Standards (Publicly Available)

NACUBO’s Financial Accounting and Reporting Manual (FARM)

Comprehensive and up-to-date accounting guidance and preferred practice for colleges and universities. FARM is searchable, web-based, and free for NACUBO members only.

In order to access FARM, log into your NACUBO account with your user name (institutional/business email address) and password. If you haven’t set yourself up with a user name and password,create an account in moments here.

Contact

Sue Menditto

Senior Director, Accounting Policy

202.861.2542

Accounting

News

NACUBO Guide Addresses eZ-Audit and Financial Responsibility

October 9, 2020

In response to confusion over the Department of Education’s revised eZ-Audit templates and new financial responsibility requirements, NACUBO has developed a crosswalk and tutorial to help our members navigate compliance.


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  • October 6, 2020

    ED Releases New HEERF FAQ

    Following months of calls for additional Higher Education Emergency Relief Fund spending guidance, the Department of Education has released a sizeable, new FAQ, with numerous important clarifications for business officers and others.

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  • October 2, 2020

    ED Announces and Implements New HEERF Quarterly Reporting Requirements

    Despite months of incomplete compliance guidance, the Department of Education announced and immediately implemented new reporting requirements for CARES Act Higher Education Emergency Relief Fund allocations.

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Business Officer

The Business Officer magazine is available at businessofficermagazine.org.

Accounting Principles Council

NACUBO members can contribute, participate and volunteer in many ways.

Workshops

Our professional development programs are designed to deliver the skills, concepts and best practices for success to individuals in the business of higher education.

Upcoming Programs

  • October 21, 2020

    2020 Tax Forum

    November 4–5 | See Schedule for Full Details | All Times in Eastern

    Learn More →
  • November 06, 2020

    Confronting Uncertainty by Creating Adaptable Capital Plans

    Partner Webcast | November 6, 2020 | 1–2pm ET

    Learn More →

Research

  • October 28, 2020

    Tuition Discounting Study Glossary and Help Text

    Help text for the Tuition Discounting Study (TDS) survey questions and definition of key terms in the annual Tuition Discounting Study

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  • October 14, 2020

    NACUBO Tuition Discounting Study

    The annual NACUBO Tuition Discounting Study (TDS) measures the institutional tuition discount rates and other indicators of institutional grant awards to first-time, full-time first year undergraduates and all undergraduates who attend private, nonprofit (independent) colleges and universities.

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Press Release

  • September 18, 2020

    NACUBO Applauds IRS and Treasury for Reasonable Approach to Problematic Endowment Tax

    The IRS and the Department of the Treasury released final rules for the endowment excise tax and took a measured approach to an otherwise misguided levy on certain private colleges and universities.

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  • June 17, 2020

    NACUBO Sets Path Forward Through COVID-19 Financial Implications

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