Disclosure Statement Overview
The federal government requires educational institutions that receive significant federal funding to disclose their cost accounting practices by completing a disclosure statement, referred to as the DS-2. The University of Texas at Dallas submitted this document to the Department of Health and Human Services (DHHS) in January 2005.
The DS-2 document contains basic policies and procedures about UTD's accounting practices regarding direct and indirect costs, service center charges, and employee benefits as they pertain to federal sponsored projects. Employees who are or might be involved in creating federal proposals, budgets and authorizing expenditures of federal funds must be familiar with the policies and procedures described in this document and summarized in the enclosed Fact Sheet.
Last Updated: August 8, 2012