|Principal Investigators (PIs/Faculty), Laboratory Members, and Laboratory Administrators||
Principal Investigators (PIs) and laboratory staff are responsible for notifying the appropriate contact(s) at their Schools/local units of any equipment-related events. Capital equipment is the property of either Harvard University or the sponsoring agency, depending on the terms and conditions of the capital equipment’s acquisition.
Key Responsibilities of Principal Investigators (PIs) and laboratory members include but are not limited to:
Department/local administration is responsible for assisting PIs with adhering to award terms and conditions as well as University and School-specific policies and procedures. The department/local administration provides guidance to PIs and laboratory members throughout the life cycle of equipment (procurement through disposition). Department/local administration also serves as a point of contact for School Equipment Managers.
Key Responsibilities of Department/Local Administrators include but are not limited to:
|School Equipment Managers||
The School Equipment Managers are responsible for ensuring that their School has the proper procedures, controls, and resources in place to safeguard sponsored equipment from procurement to disposition. The School Equipment Manager is the intermediary between the University’s central offices and local departments and must have a deep understanding of all federal and University equipment policies. The School Equipment Manager should ensure that departmental staff, faculty, researchers, and students have the knowledge, resources, and tools needed to safeguard capital equipment.
Note: Depending on the School, the School Equipment Manager role may overlap or share responsibilities with the School-level roles that oversee sponsored research compliance and/or fixed asset accounting. Please see below for School-level contacts/subject matter experts.
Key Responsibilities of School Equipment Managers include but are not limited to:
|School Sponsored Research Compliance Role||
The School Sponsored Research Compliance role is responsible for ensuring their School has the necessary policies and controls in place to comply with University policy and federal regulations.
Key Responsibilities of School Sponsored Research Compliance include but are not limited to:
|School Asset Accounting Role||
The School Asset Accounting role is responsible for ensuring equipment transactions are consistently and appropriately coded in accordance with GAAP. The School Asset Accounting role provides guidance to the Schools on appropriate object codes and proper accounting transactions. The School Asset Accounting role should monitor Oracle Fixed Assets to ensure transactions are assigned to assets in a timely manner, fabrications are regularly placed into service, and transactions are reconciled with the general ledger.
Key Responsibilities of School Asset Accounting role include but are not limited to:
OSP Cost Analysis Team
The Office for Sponsored Programs Cost Analysis team is responsible for ensuring the University is in compliance with federal regulations, sponsor terms and conditions, and University policy. The Cost Analysis team maintains the Capital Equipment Policy for Schools with Sponsored Research and can provide guidance for allowable and unallowable costs. The Cost Analysis team is also responsible for submitting annual government-owned property reports.
Key Responsibilities of OSP Cost Analysis team include but are not limited to:
|OSP Research Finance||
The Office for Sponsored Programs Research Finance team provides guidance to Schools and departments on grant management.
Key Responsibilities of OSP Research Finance include but are not limited to:
|OSP/SPA/ORA Pre-Award and Operations Teams||
The OSP/SPA Pre-Award and Operations Teams identify any sponsored awards with equipment and ensure sponsored awards are properly set up in GMAS.
Key Responsibilities of OSP Operations Team include but are not limited to:
|Office of Financial Accounting and Reporting||
The Office of Financial Accounting and Reporting (FAR) is responsible for ensuring Harvard University properly and consistently accounts for its assets in accordance with GAAP. FAR is responsible for maintaining the University Financial Management of Plant, Property and Equipment Policy and for ensuring that Schools have the proper resources and guidance to comply with University policy and internal controls at a local level. FAR is also the business owner of the University’s asset system, Oracle Fixed Assets.
Key Responsibilities of Office FAR include but are not limited to:
School/Office Subject Matter Experts
- Faculty of Arts and Sciences (Division of Science) – Kara Colannino
- School of Engineering and Applied Sciences – Kara Colannino
- Faculty of Arts and Sciences (Non-Science Division) – Maria Geovanos or Heather Fusco
- Harvard Medical School – Jeff DiCiaccio
- Harvard Chan School of Public Health – Kay Sullivan
- Wyss Institute – Cheng Chen
- Office for Sponsored Programs – Judith Ryan