Welcome to the University Disclosure Statement
accordance with the Office of Management and Budget (OMB)
A-21, the University of Georgia was required to file a Disclosure
Statement (DS-2) with the Department of Health and Human Services’
Division of Cost Allocation (DCA) in July 1996. The DS-2 reflects
University’s cost accounting practices and conformance
guidelines for sponsored research and is subject to review
Federal government’s offices of the DCA, DHHS Inspector
Contract Audit Agency, as well as, other external auditors.
To determine the adequacy of the July 1996 submission, the
contracted with Jim Vitale & Associates, Inc. in March
2004 to provide a
high level assessment of the effectiveness of the written policies
procedures. A steering committee and several work groups composed
faculty, staff, and administrators from campus, worked for
over one year
to assess and revise existing policies and procedures and create
ones in areas with deficient standards. On June 28, 2005, a
was submitted to the DCA. After an audit and review of the document, the DS-2 was approved and accepted by DCA on January 5, 2009.
These new policies and procedures outlined in the June 28,
submission became effective January 1, 2006. A campus
training initiative was conducted between November 2005 and
2006. As decided at the October 27, 2005 Vice Presidents,
Provosts, and Deans meeting, the following training was
by the Post Award Accounting department:
• Overview with the Research Communication Group
• Overview with Associate/Assistant Deans and Department Heads
• Training with Faculty during faculty meetings
• Training with college administrators and departmental business
Regular course offerings at the Training & Development Center
Experience shows that non-compliance with, or ignorance of,
procedures cited in the DS-2 is an institution’s greatest
risk for audit
findings, fines and penalties.
Details on the new and revised policies, procedures, and training
information are available at http://www.busfin.uga.edu/disclosure.
webpage contains resources for you and your staff such as the
statement and the cost accounting policies and procedures.
If you have any questions about the upcoming training or general questions about the DS-2 and related policies and procedures, please contact Post Award Accounting at 706-227-7223.
with the University’s cost
accounting policies and procedures
can only be attained with your support and that of your faculty
staff. We appreciate your dedication in providing an environment
which sponsored program accounts are maintained in compliance
established standards. Collectively, our actions demonstrate
University’s overall commitment and adherence to fiduciary
responsibility and compliance with federal guidelines and expectations.