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  5. EBA Authoritative Guidance

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.


Uniform Guidance

Provides uniform administrative requirements and cost principles for federal awards.

NACUBO – National Association of College and University Business Officers

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.

University of Florida Auxiliary/EBA Directives

Provides requirements and guidance for educational business activity units at the University of Florida.

Cost Accounting Standards (CAS) Disclosure Statement (DS‐2)

Cost Analysis provides information about costing guidelines and policies, including compliance with cost accounting standards.

Florida Statute 1011.47

Provides State of Florida definitions for the term “auxiliary enterprises”

Florida Statute 1009.24

Provides State of Florida requirements for state university student fees.

The Florida Board of Governors Regulation – Auxiliary Operations 9.013

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.

Last Reviewed

01/31/2021: reviewed content


Auxiliary Accounting/Educational Business Activities: (352) 294-7236

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