NACUBO stands for the National Association of College and University Business Officers. It is a membership organization representing over 1700 colleges and universities across the nation. These organizations represent chief business and financial officers to advance their economic viability and support higher education institutions to fulfill their missions. The group consists of university financial vice presidents, comptrollers, and other finance officers. "Staff members of a member institution are eligible to receive benefits, including discounted products and services." (NACUBO, 2018)NACUBO publishes accounting standard recommendations in the Financial Accounting and Reporting Manual and guides on issues not discussed in the FASB or GASB