The purpose of the Northeast Conference on College Cost Accounting (NECA) is to provide information about federal cost accounting practices and to facilitate communication among institutions of higher education in the northeast region of the United States.  Specifically, the Conference seeks to develop consistent interpretations of various government policies such as:

Office of Management and Budget (OMB):

• Uniform Guidance (2 C.F.R. Part 200): 2 C.F.R. Part 200

This guidance establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities:

https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200

Cost Accounting Standards Board

• CAS 501
• CAS 502
• CAS 505
• CAS 506
• Disclosure Statement - DS 2