EBA Authoritative Guidance
Various authoritative guidance exists that governs operations of the Educational Business Activities (EBA’s). Some is specific to the EBA type; however, the rest must be uniformly applied to all activities.
Provides uniform administrative requirements and cost principles for federal awards.
Keep up‐to‐date on the latest accounting issues and valuable resources, including GASB guidance, news, and articles.
NACUBO’ Financial Accounting and Reporting Manual (FARM) provides comprehensive and up‐to‐date accounting guidance and preferred practice for colleges and universities.
Provides requirements and guidance for educational business activity units at the University of Florida.
Cost Analysis provides information about costing guidelines and policies, including compliance with cost accounting standards.
Provides State of Florida definitions for the term “auxiliary enterprises”
Provides State of Florida requirements for state university student fees.
Provides Florida Board of Governors requirements for all auxiliary operations.
The Florida Board of Governors Regulation – University Auxiliary Facilities with Outstanding Revenue Bonds 9.008
Provides Florida Board of Governors requirements for all auxiliary operations with outstanding revenue bonds.
01/31/2021: reviewed content
Auxiliary Accounting/Educational Business Activities: (352) 294-7236