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Federal guidelines require the university maintain an approved disclosure statement (DS-2) on file with the Department of Health and Human Services. The DS-2 is a description of the university's accounting and management practices. Universities submit it along with F&A cost proposals.
- DHHS DS-2 Approval Letter for F&A Cost Approvals Federal guidelines require the university to maintain an approved disclosure statement (DS-2) on file with the Department of Health and Human Services. The DS-2 is a description of the university's accounting and management practices. Universities submit it along with F&A cost proposals.