Disclosure Statements and Audits

The Department of Cost Analysis, located within the Office for Sponsored Programs, has the primary responsibility for developing, supporting and negotiating the University Area F&A proposals and Disclosure Statements. This office works very closely with the Cost Analysis and Compliance units at HMS and SPH in driving cost policy and resolving compliance issues. Additionally, OSP-Cost Analysis coordinates the annual audit, performed by external auditors to test the University's compliance with federal regulations (Uniform Guidance, Subpart F - Audit Requirements).

Disclosure Statements (DS-2)

In the early 1970's, the Cost Accounting Standards Board (CASB) was created by Congress to address allegations of inconsistent costing practices by recipients of federal awards, e.g. Defense Department contractors, and to develop costing standards. The CASB cost accounting standards are incorporated in the Uniform Guidance, Subpart E - Costing Principles (§200.419), which requires universities to confirm their compliance with the standards and to complete a formal Disclosure Statement (DS-2) if the university receives over $50 million in federal funding. The DS-2 must be on file with the U.S. Department of Health and Human Services in Washington D.C.

Because Harvard has three F&A rates due to differences in costing policies, the University is considered to be three segments under CASB: University Area (Cambridge-based schools and Harvard Business School), HMS, and SPH. Each area must submit its own DS-2.

Audits
As a recipient of sponsored funding, Harvard University has an obligation to its sponsors to cooperate with all reasonable audit requests. All sponsored audit requests should be directed to the Associate Director for Training and Compliance, Roseann Luongo, or to (617) 495-5501.

Federal Audits

The Uniform Guidance Subpart F - Audit Requirements requires annual audits of States, Local Governments, and Non-Profit Organizations who receive federal funding exceeding $750,000. Harvard University's audit report (the "Single Audit") includes Harvard Medical School and Harvard School of Public Health. The audit of selected federal awards is done by external auditors, Pricewaterhouse Coopers, LLP, and ultimately approved by Harvard. If any audit findings are made, Harvard must respond with a corrective action plan. Please refer to Section IV for findings and corrective action plans.

The audit report is due annually by March 31 and is submitted to a federal clearinghouse. Any agency or individual with access to the federal clearinghouse may receive Harvard's or other audit reports. They are presented here for reading or printing.

You will need Adobe Acrobat Reader 3.X or higher in order to view or print these documents. The reader is available for download at the Acrobat web site.

Harvard University Office for Sponsored Programs Protocol for External Auditor Interaction with Harvard University during Audits of Sponsored Projects

For the Year Ended June 30, 2016

View entire Uniform Guidance Audit Report
Section I - Financial Statements and Schedule of Expenditures
Section II - Reports on Internal Control and Compliance
Section III - Findings

For the Year Ended June 30, 2015

View entire A-133 Report
Section I - Financial Statements and Schedule of Expenditures
Section II - Reports on Internal Control and Compliance
Section III - Findings

For the Year Ended June 30, 2014

View entire A-133 Report 
Section I - Financial Statements and Schedule of Expenditures 
Section II - Reports on Internal Control and Compliance 
Section III - Findings 

For the Year Ended June 30, 2013

View entire A-133 Report 
Section I - Financial Statements and Schedule of Expenditures
Section II - Reports on Internal Control and Compliance 
Section III - Findings 

For the Year Ended June 30, 2012

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards 
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2011

View entire A-133 report 
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards 
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2010

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards 
Section III-Reports on Internal Control and Compliance 
Section IV-Findings

For the Year Ended June 30, 2009

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance 
Section IV-Findings

For the Year Ended June 30, 2008

View entire A-133 report 
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance 
Section IV-Findings

For the Year Ended June 30, 2007

View entire A-133 report
Section l- Financial Statements 
Section ll- Schedule of Expenditures of Federal Awards
Section lll- Reports on Internal Control and Compliance 
Section lV- Findings 

For the Year Ended June 30, 2006

View entire A-133 report
Section I- Financial Statements 
Section II- Schedule of Expenditures of Federal Awards 
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2005

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2004

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance 
Section IV-Findings

For the Year Ended June 30, 2003

View entire A-133 report 
Section I- Financial Statements 
Section II- Schedule of Expenditures of Federal Awards 
Section III-Reports on Internal Control and Compliance 
Section IV-Findings

For the Year Ended June 30, 2002

View entire A-133 report 
Section I- Financial Statements 
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2001

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance
Section IV-Findings

For the Year Ended June 30, 2000

View entire A-133 report
Section I- Financial Statements 
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance 
Section IV-Findings 

For the Year Ended June 30, 1999

View entire A-133 report
Section I- Financial Statements
Section II- Schedule of Expenditures of Federal Awards
Section III-Reports on Internal Control and Compliance
Section IV-Findings

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