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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.

In order to access FARM, log into MyNACUBO with your user name (institutional/business email address) and password. If you haven’t set yourself up with a user name and password, it’s easy and fast, just follow the prompts.


Sue Menditto

Director, Accounting Policy



Progress Made on Financial Responsibility at ED Rulemaking Sessions

March 01, 2018

While negotiations on the Department of Education’s borrower defense to repayment rules ended without consensus, the work of the financial responsibility subcommittee was more productive.

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  • March 01, 2019

    NACUBO Suggests Additions to GASB’s Fiduciary Activities Guide

    In comments to the Governmental Accounting Standards Board on its Fiduciary Activities Implementation Guide, NACUBO asked for clarifying guidance on materiality and fiduciary fund reporting for investments held on behalf of others.

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  • February 13, 2019

    NACUBO Issues Guidance on Tuition Revenue Recognition

    NACUBO has issued an advisory that addresses FASB Topic 606 (Revenue from Contracts with Customers). NACUBO’s guidance focuses on tuition agreements with students, but the concepts are equally applicable to all revenues from contracts with customers.

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Business Officer

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Accounting Principles Council

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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 Events

  • March 24, 2019

    2019 Student Financial Services Conference

    March 24-26 | New Orleans

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  • April 03, 2019

    Surviving and Thriving During Presidential Transitions

    How CBOs can foster smooth leadership transitions.

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Legislative Updates

  • January 08, 2018

    What Did I Miss in Washington? December 12, 2017–January 8, 2018

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  • January 04, 2018

    HEA Reauthorization Bill Heading to House Floor in New Year

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  • March 14, 2019

    2018 NACUBO-TIAA Study of Endowments Sponsors

    Thanks to the many corporate sponsors for their support of the annual endowment study.

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  • March 14, 2019

    NTSE Frequently Asked Questions

    A list pf common questions and answers about the NACUBO-TIAA Study of Endowments

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