Disclosure Statements & Audit Reports

The Office for Sponsored Programs (OSP), 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 HCSPH in driving cost policy and resolving compliance issues. Additionally, OSP 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

Below is a list of our Uniform Guidance (UG) Single Audit or A-133 audit reports for each fiscal year. 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 AndersonTracey Westervelt, or to (617) 495-5501.

For more information about audits, please visit our Auditing webpage under the Managing an Award section of the OSP website. 

For the Year Ended June 30, 2019

View the 2019 Uniform Guidance Report

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

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, 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

Contact Us