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Cost Accounting Standards Board Disclosure Statement (Form DS-2

Cost Accounting Standards Board Disclosure Statement (Form DS-2 2025

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The document is the Cost Accounting Standards Board Disclosure Statement Form DS-2 for Arizona State University, detailing the institution's cost accounting practices in compliance with Public Law 100-679. It includes sections on general information, direct and indirect costs, depreciation, unallowable costs, and other financial practices related to federally sponsored agreements. The document outlines how costs are recorded, allocated, and reported, ensuring transparency and adherence to federal regulations.

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What is the Cost Accounting Standards Board?

The Cost Accounting Standards Board (CASB) is a U.S. federal government body that promotes consistency and uniformity in cost accounting for government grants and contracts. Established by Congress in 1970, the Cost Accounting Standards Board (CASB) was dissolved in 1980 but was permanently re-established in 1988.

What is a DS 2 form?

The DS-2 is a description of the universitys accounting and management practices. Universities submit it along with FA cost proposals.

What is the cost accounting standards board disclosure statement?

The Cost Accounting Standards Board Disclosure Statement (CASB DS-1) is the form required by Public Law 100-679 for contractors and subcontractors. Its purpose is to provide consistency in reporting of costs. All new contractors are required to submit a CASB DS-1 before a contract of $50 million or more is awarded.

What is the cost accounting standard 406?

CAS 406 requires contractors to use defined cost accounting periods consistently when estimating, accumulating, and reporting costs. This standard ensures that costs are properly allocated to the correct time periods, promoting accuracy and fairness in contract pricing.

What is the cost accounting standard 403?

CAS 403 provides the criteria for allocating home office expenses to a segment based on the benefit the segment received or the amount of expense the segment caused. Contractors are responsible for organizing their business and determine where expenses are accumulated.

What is the cost accounting period for CAS 406?

CAS 406 Cost Accounting Period The cost accounting period used by a contractor must be either (1) its fiscal year or (2) a fixed annual period other than its fiscal year if agreed to by the Government. All rates shall be calculated based on the cost accounting period.

What is the cost accounting standard?

Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements.

What is the CAS 416 cost accounting standard?

CAS 416 provides criteria for the measurement of insurance costs, the assignment of such costs to cost accounting periods, and the allocation to final cost objectives.

Cost Accounting Standards Board Disclosure Statement (Form DS-2 2025

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