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Educational Institutions are required to file a disclosure statement (CASB Form DS-2) to CAS based on CASB regulations (48 CFR 9903.202). OMB Circular A-21 Section C14 provides detailed guidance to the institutions regarding who must submit a DS-2 and when a submission is due. The four cost accounting standards incorporated into A-21 and the disclosure statement (DS-2) are included in A-21 as appendix A and B respectively.

CAS oversees the disclosure statement process. This oversight includes all phases of the process including the submission of the audit and eventual approval by the Administrative Contracting Officer. The CAS Director is responsible for approving the adequacy and compliance of disclosure statements.  

Disclosure Statement Summary as of July 31, 2020:

Submitted to HHS
-Desk Analysis/To be Amended
-Sent to Audit - HHS/DCAA
--Audits in Progress
--Audits Completed
---Approved DS-1s & DS-2s
---Not Approved


Cost Allocation Services has the following disclosure statements on file:

Fred Hutchinson Cancer Research Center
Mayo Clinic
National Opinion Research Center
Research Triangle Institute
Southern Research Institute


To view the list of disclosure statements approved by the Office of Naval Research, click here: ONR DS-2s

Cost Allocation Services has the following disclosure statements on file:

Arizona State University
Auburn University
Baylor College of Medicine
Boston University
Brown University
Clemson University
Colorado State University
Columbia University *
Cornell University *
Dartmouth College
Drexel University
Duke University
Eastern Kentucky University
Eastern Virginia Medical School
Emory University
Florida State University
George Washington University
Georgia Health Sciences University
Georgia State University
Hampton University
Harvard Medical School
Harvard School of Public Health
Harvard University
Howard University
Indiana University
Iowa State University of Science and Technology
Johns Hopkins University
Kansas State University
Louisiana State University
LSU Health Sciences Center - New Orleans
LSU Health Sciences Center - Shreveport
Medical College of Wisconsin
Medical University of South Carolina
Michigan State University
Mississippi State University
Montana State University
Morehouse School of Medicine
Mount Sinai School of Medicine
New Jersey Institute of Technology
New York University
New York University School of Medicine
North Carolina State University
North Dakota State University
Northeastern University
Northwestern University
Ohio University
Ohio State University
Oregon State University
Princeton University
Purdue University
RFSUNY at Albany
RFSUNY at Buffalo
RFSUNY at Stony Brook
RFSUNY - College at Buffalo
RFSUNY - Health Science Center at Brooklyn
RFSUNY - Health Science Center at Syracuse
Rice University
Rockefeller University
Rutgers, The State University of New Jersey
Saint Louis University
San Francisco State University
Syracuse University
Temple University
Texas A&M University System
Texas Tech University
Tufts University
Tulane University
University of Alabama in Huntsville
University of Arizona
University of Arkansas
University of Arkansas for Medical Sciences
University of California, Berkeley
University of California, Davis
University of California, Los Angeles
University of California, San Diego
University of California, San Francisco
University of California, Santa Barbara
University of Chicago
University of Colorado at Boulder
University of Colorado Denver
University of Connecticut
University of Connecticut Health Center
University of Florida
University of Georgia
University of Hawaii
University of Houston
University of Idaho
University of Iowa
University of Kansas, Center for Research
University of Kansas, Lawrence
University of Kansas, Medical Center
University of Kentucky
University of Louisville
University of Maine System
University of Maryland at Baltimore
University of Maryland, Baltimore County
University of Maryland, College Park
University of Massachusetts - Amherst
University of Massachusetts Medical School
University of Medicine and Dentistry of New Jersey
University of Miami
University of Michigan
University of Minnesota
University of Mississippi
University of Montana
University of Nebraska - Lincoln
University of Nebraska Medical Center
University of Nevada, Reno
University of New Hampshire
University of New Mexico *
University of North Carolina at Chapel Hill
University of North Dakota
University of North Dakota - EERC
University of Notre Dame
University of Oklahoma
University of Oklahoma Health Sciences Center
University of Oregon
University of Pennsylvania
University of Pittsburgh
University of Rhode Island
University of Rochester *
University of South Alabama
University of South Carolina
University of South Florida
University of Southern California
University of Southern California, ISI
University of Southern Mississippi
University of Tennessee HSC, Memphis
University of Tennessee - Knoxville
University of Texas at Austin
University of Texas at Dallas
University of Texas at El Paso
University of Texas HSC at Houston
University of Texas HSC at San Antonio
University of Texas Medical Branch at Galveston
University of Texas SW Medical Center at Dallas
University of Utah
University of Vermont
University of Virginia
University of Washington
University of Wisconsin
University of Wyoming
Vanderbilt University
Virginia Commonwealth University
Wake Forest University Health Sciences
Washington State University
Washington University in St. Louis
Wayne State University
Weill Medical College of Cornell University *
West Virginia University
Xavier University
Yale University
Yeshiva University

* Transferred from ONR

To obtain more information, please contact Brian Caudill.

Last revised: August 2, 2020


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