• Published date: November 16, 2015
• Revision date: November 14, 2022
• Effective date: November 1, 2022
• Replaces: Financial Reporting Policy and Unreconciled Accounts Policy
• View a PDF version of the Closeout and Reporting Policy for Sponsored Awards

Policy Statement

As the recipient of sponsored funding from federal and non-federal sources, Harvard...

• Originally Issued: December 26, 2014
• Last Revised: March 1, 2022
• Responsible Office: Office for Sponsored Programs
• View a PDF version of the Sponsored Expenditures Guidance... Read more about Sponsored Expenditures Guidance

• Effective Date: October 24, 2017
• Responsible Office: Office for Sponsored Programs
• PDF version of Guidance on Program Income

Reason for Guidance

Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 2 CFR...

• Originally Issued: June 20, 2018
• Last Revised: April 22, 2019
• Responsible Office: Office for Sponsored Programs
• PDF version of Interest Income...

• Effective Date: December 2018
• Responsible Office: Office for Sponsored Programs
• PDF version of Guidance for Foreign Awards Paid in Foreign Currency

Reason for Guidance

At times, the University is unable to negotiate...

• Date First Effective: July 1, 2013 (FY14 effort)
• Revision Date: April 8, 2022
• PDF version of Effort Reporting Policy

Policy Statement

As a recipient of federal funding Harvard University is required to comply with the Office of Management and Budget Circular Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“...

• Effective Date: October 1, 2014
• Last Revised: May 16, 2023
• Responsible Office: Office for Sponsored Programs
• PDF version of Cost Transfer Policy

Policy Statement

Harvard University has established the following policy for the processing of cost transfers to comply with the requirements of Office of Management and Budget (OMB)...

• Originally Issued: March 1, 2011
• Last Revised: April 27, 2020
• Responsible Office: Office for Sponsored Programs
• PDF version of Cost Sharing Policy

Policy Statement

Harvard University has established the following policy for the management of cost sharing to comply with the...

• Date First Effective: February 26, 2004
• Revision Date: September 10, 2019
• Responsible Office: Office for Sponsored Programs
• PDF version of At-Risk Account Guidance

Background

At-Risk Accounts, previously known as "Advance Accounts”, provide Principal Investigators (PIs) and departments/local level managing units with an opportunity to initiate...

• Effective Date: December 26, 2014
• Revision Date: July 1, 2017
• Responsible Office: Office for Sponsored Programs
• PDF version of Direct Charging of Administrative and Clerical Salaries to Federal Awards

Policy Statement

Harvard University requires that faculty and staff authorizing expenditures on federal awards comply with the...

• Effective Date: July 1, 2007
• Revision Date: February 2016
• Responsible Office: Office for Sponsored Programs
• PDF version of Absence Management Guidance