The University is required to file a Disclosure Statement (DS-2) with the Department of Health and Human Services' (DHHS) Division of Cost Allocation (DCA). The DS-2 describes the University's cost accounting practices which must conform to Federal regulations. If cost accounting practices change significantly, the DS-2 must be revised to reflect the changes. Cost Analysis prepared the DS-2 and submitted it to Cost Allocation Services (CAS) in December 1996. Since then the University has submitted DS-2 revisions, with the last submitted revisions dated July 1, 2020.
The University of Chicago