This web page contains links to MUSC's Cost Accounting Standards Disclosure Statement and the Policies & Procedures that are included in the Disclosure Statement. The policies and procedures listed below were approved by the Board of Trustees in April of 1999.

The Disclosure Statement, containing approved policies, was submitted to the Department of Health and Human Services, our cognizant federal audit agency, on April 30, 1999. The Disclosure Statement provides an authoritative description of an educational institution's cost accounting practices. These statements should help to minimize disputes between contracting parties and will also be used to determine if an institution is in compliance with CAS.

TABLE OF CONTENTS

- Affiliates Policies and Procedures  
- Clinical Trials Policies and Procedures
- Cost Sharing Policies and Procedures  
- F & A Costing Policies and Procedures
- Disclosure Statement