Dear Colleagues,

Quick question regarding the Disclosure Statement (DS-2)…

The Uniform Guidance states that Institutes of Higher Education that receives aggregate Federal awards totaling $50 million or more during its most recently completed fiscal year must disclose their cost accounting practices by filing a Disclosure Statement (DS-2). This was recently increased from $25 million. Does “aggregate federal awards” include student loans?

Thank you,

Joyce H. Ferland

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