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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.

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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

News

NACUBO Weighs In on Major GASB Projects

March 1, 2021

NACUBO supported the Governmental Accounting Standards Board’s proposed financial reporting model changes and offered suggestions to improve complex and concerning proposed changes to categorizing revenue and expense transactions.


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  • January 8, 2021

    Compliance Supplement Addendum Released

    The long-awaited addendum to the 2020 Compliance Supplement grants a three-month extension for single audits with year-ends through September 30, 2020.

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  • December 17, 2020

    GASB Releases Implementation Guide for Comment

    The exposure draft contains new questions and amendments to previously issued implementation guidance. Public institutions should note two questions on defined contribution plans and fiduciary activities and are encouraged to comment.

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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.

Webcasts

Webcasts enable participants to benefit from the advice of nationally recognized experts in a low-cost manner that minimizes disruption to your work activities.

Upcoming Programs

  • March 09, 2021

    NACUBO Endowment Master Class Series

    February 9–May 18, 2021 | 1:00 - 2:00pm ET | See Schedule for Full Session Details

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  • March 09, 2021

    Handle With Care: Endowment and Governing Fundamentals for Effective Investment Committees

    March 9, 2021 | 1:00pm–2:00pm ET | Part of the Endowment Master Class Series

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Research

  • February 23, 2021

    NTSE Frequently Asked Questions

    A list of common questions and answers about the NACUBO-TIAA Study of Endowments (NTSE)

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  • February 23, 2021

    2020 NACUBO-TIAA Study of Endowments

    This annual survey provides comprehensive analysis of investment returns, asset allocations, and governance policies and practices at higher education institution endowments and affiliated foundations, representing over $630 billion in endowment assets.

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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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