0.1 Educational Institution
(a) University of Nevada, Reno
(b) Ross Hall, Room 101, Mail Stop 124
(c) Reno, NV 89557

0.2 Reporting Unit is: (Mark one.)
A. ____ Independently Administered Public Institution
B. ____ Independently Administered Nonprofit Institution
C. X __ Administered as Part of a Public System
D. ____ Administered as Part of a Nonprofit System
E. ____ Other (Specify) _______________________________

0.3 Official to Contact Concerning this Statement:
(a) Tom Judy, Assistant Vice-President
      Administrative Information Technology & Controller
(b) Telephone Number: (702) 784-6662

0.4 Statement Type and Effective Date:

A. (Mark Type of submission. If a revision, enter number)
(a) _X___ Original Submission
(b) _____ Amended Statement; Revision No. ______

B. Effective Date of this Statement: (Specify) January 1, 1998

0.5 Statement Submitted To:

A. Cognizant Federal Agency: Division of Cost Allocation and Liaison
      U.S Department of Health & Human Services
      Division of Cost Allocation
      Cohen Building, Room 1067
      330 Independence Ave., S.W
      Washington, D.C. 20201

B. Cognizant Federal Auditor: Mr. Wallace Chan, Branch Chief
      (415) 437-7823


CERTIFICATION

I certify that to the best of my knowledge and belief this Statement, as
amended in the case of a Revision, is the complete and accurate disclosure
as of the date of certification shown below by the above-named organization
of its cost accounting practices, as required by the Disclosure Regulations
(48 CFR 9903.202) of the Cost Accounting Standards Board under 41 U.S.C.
422.
Date of Certification: December 26, 1997

Tom Judy
Assistant Vice-President, Administrative Information Technology and Controller