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Description: This course incorporates activities and case studies to help participants think through complex questions regarding allowability of costs on federal awards and how non-compliance with cost principles can lead to audit findings. We will also consider how internal controls plays a role in ensuring cost principles are applied when charging federal awards. Activities include budget analysis, allowability Q&A, and an audit case study.
Learning Objectives:
- Apply cost principles to ensure responsible spending
- Identify and interpret appropriate policies and guidelines to ensure expenditure compliance
- Anticipate problematic costs to prevent audit findings
Audience: Research Administrators
Pre-Requisites: We strongly recommend Cost Principles and Direct Costs on Sponsored Awards (University-wide), Financial Award Management I (University-wide), and Introduction to the OMB Uniform Guidance (University-wide), for participants. Please note, this course is not foundational and achieving objectives is based on participation.
Registration: Please register through the Harvard Training Portal.