Skip to main content

Office of Sponsored Projects

Hinman Box 6210
11 Rope Ferry Road #6210
Hanover, NH 03755
Phone: 603-646-3007
Fax: 603-646-3670
Email: sponsored.projects@dartmouth.edu
[an error occurred while processing this directive]
[an error occurred while processing this directive]

Disclosure Statement (DS-2)

In the early 1970's, the Cost Accounting Standards Board (CASB) was created by Congress to address allegations of inconsistent costing practices by recipients of federal awards, e.g. Defense Department contractors, and to develop costing standards. In 1996 OMB formally incorporated CASB cost accounting standards into OMB A-21, which requires universities to confirm their compliance with the standards and to complete a formal Disclosure Statement (DS-2) if the university receives over $25 million in federal funding. The DS-2 must be on file with the U.S. Department of Health and Human Services in Washington D.C.

Last Updated: 10/21/09