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.
- DS-2 (Disclosure Statement) for Harvard University Area July 8, 2008
- DS-2 (Disclosure Statement) for Harvard School of Public Health, August 16, 2007
DS-2 (Disclosure Statement)for Harvard Medical School, November 13, 2008
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 Christyne Anderson, Tracey Westervelt, or to (617) 495-5501.
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.
For the Year Ended June 30, 2018
View entire Uniform Guidance Audit Report
Section I - Financial Statements and Schedule of Expenditures of Federal Awards
Section II - Reports on Internal Control and Compliance
Section III - Audit Findings and Questioned Costs
For the Year Ended June 30, 2017
For the Year Ended June 30, 2016
For the Year Ended June 30, 2015
For the Year Ended June 30, 2014
For the Year Ended June 30, 2013
For the Year Ended June 30, 2012
For the Year Ended June 30, 2011
For the Year Ended June 30, 2010
For the Year Ended June 30, 2009
For the Year Ended June 30, 2008
For the Year Ended June 30, 2007
For the Year Ended June 30, 2006
For the Year Ended June 30, 2005
For the Year Ended June 30, 2004
For the Year Ended June 30, 2003
For the Year Ended June 30, 2002
For the Year Ended June 30, 2001
For the Year Ended June 30, 2000
For the Year Ended June 30, 1999
Manager, Training and Compliance