Categorizing Institutional Support Costs

Topics: Budgeting, Administration and Finance

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Summary

National Association of College and University Business Officers (NACUBO) accounting guidelines direct institutions to report certain cost categories as institutional support expenses. This report evaluates institution reporting practices for major cost categories and evaluates reporting discrepancies.

Research Questions

  • What major cost components do institutions report as institutional support expenses?
  • Are any cost categories shared between the institutional support category and individual units?