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Understanding Harvard’s Chart of Accounts
Stephanie Nasson,
ASAP Team
2
What is the Chart of Accounts (CoA)?
A 7-segment, 33-digit code that accompanies
each financial transaction at the University
An organizing framework used to:
– Establish and track budgets
– Record details about income and expenses
– Provide accurate and consistent financial reports
– Ensure compliance with accounting regulations,
donor restrictions, and sponsored requirements
CoA codes are also referred to as billing codes or costing strings
In what year did we start using the current Chart of Accounts?
A. 2001
B. 1999
C. 1983
D. 1636
3
20011999
19831636
0%
50%50%
0%
4
What does the CoA tell us?
Which
school and
department
created the
transaction
What the funds
were used for
and if a faculty
member or
building was
involved
What type of
income or
expense the
transaction
represented
Which account
the transaction
involved and if it
impacted any
restricted funds
Org Object Fund Activity
Sub-
activity Root Tub
370 . 31000 . 6640 . 000001 . 600100 . 0000 . 00000
5
How does the CoA work?
The CoA is like
a phone
number in
which...
...groups of
numbers carry
special meanings
Jane Doe’s
Phone
617 - 495 - 9999
Boston Metro
Area Code
Harvard
Cambridge
Exchange
6
Tub
The Segments – Tub
Tub is the highest financial reporting level at Harvard
– These are usually schools or high-level units
– FAS contains multiple tubs
There are over 70 tubs at Harvard
– A full list is at: http://able.harvard.edu/coa/coa_index.shtml
1
H
7
Ranges
Values that belong to a single unit are grouped together in
numerical ranges for simpler reporting and identification
Example: Orgs belonging to the FAS Core
are all grouped in the numerical range 30700 - 33999
FCOR^History
Org 31960
FCOR^Academic
Affairs
Org 32260
FCOR^Center for
Brain Science
Org 32940
FCOR^FAS Core
Tub 370
8
The Segments – Org
Org
• Orgs identify financial groups within a tub, usually
departments within a school or administrative unit
• New orgs are set up by FAS Applications Security
• Lists of Orgs can be generated in CREW
2
9
Org Naming Conventions
Tub Org
610. 56232
370. 31000
310. 27770
520. 45314 HMS^Genetics
CADM^Accounts Payable
FCOR^South Asian Studies
FCOL^Adams
Details about Chart naming conventions can be found at:
http://able.harvard.edu/coa/qr/coa-naming-conventions.pdf
Tub Org Org Name
10
The Segments – Object
Object
Object Codes:
• Identify the nature of the transaction
• Are grouped into categories and ranges
• Roll-up into related super categories
• Are established by Central Administration
H2
11
Category Range
Assets
Liabilities
Net Asset Balances
Revenue (Income)
Expenses
0001 - 1999
2000 - 3699
3700 - 3999
4000 - 5999
6000 - 8999
Non-operating activity 9000 - 9999
Harvard’s Object Code Categories
Which object code should I choose?
A. 6570, Food & Non-Alcoholic Beverages
B. 6640, Office Supplies
C. 7440, Chilled Water
12
6570, Food &
Non-A
lcoho...
6640, Offi
ce Su
pplies
7440, Chill
ed Wate
r
33% 33%33%You have received an invoice from
Poland Springs for bottled water.
Which object code should you use?
13
Assets
An asset is something of value that the
University owns or controls, such as:
– Cash
– Investments
– Buildings and Land
– Money owed to Harvard
(Accounts Receivable)
Range for Assets 0001 - 1999
14
Liabilities
Liabilities are claims against the University, or money that it owes
– Bills to be paid for goods or services already received (Accounts Payable)
– Debt
– Pension
– Security deposits
Range for Liabilities 2000 - 3699
15
Net Asset Balances
The difference between what Harvard owns and
what it owes is called “net assets”
Values in this range represent
fund balances at the beginning
of the fiscal year and are used
for reporting purposes only
– Harvard’s fiscal year runs from
July 1st through June 30th
Range for Net Asset Balances 3700 - 3999
Net Asset Balance object code balances
may not be changed during the year.
16
Revenue (Income)
Revenue is income received to support the
work of the University. Examples include:
– Tuition
– Gifts, grants & endowments
– Sales of goods
– Health clinic fees
– Admissions
– Parking
– Dues & Memberships
Range for Revenue 4000 - 5999
17
Expenses
The costs of goods or services purchased
for University business are expenses.
Examples include:
– Salaries & benefits
– Scholarships, student awards
– Supplies and materials
– Space and occupancy costs
Range for Expenses 6000 - 8999
18
Capitalized Expenses
Some “expenses” represent the purchase of assets
– Assets generally have a significant cost and lasting value
Certain types of expenses use separate sets of
object codes to specify whether the purchase
involved a unit cost which was:
under $5,000 (regular expenses) or
greater than or equal to $5,000 (capitalized expenses)
Larger purchases may be considered capital
projects
19
Does the item
cost less than
$5,000?
Is the item
financed by a
loan?
Capitalized
Expense Object codes
6801 - 6869
Noncapitalized
Expense Object codes
6710 - 6769,
6780 - 6789
Asset Call your financial
office for details
Are you
purchasing a
building or land?
Are you making
capital improvements
worth more then
$100,000?
Expense Use standard
expense object
codes
Asset Call your financial
office for details
Potential Asset Call your financial
office for details
Yes
Yes
No
No
Am I Buying An Asset?
Are you purchasing equipment,
software, computers, furniture,
fixtures, or vehicles?
No
No
No
Yes
Yes
Yes
Which of these purchases is an asset?
A. 1 only
B. 2 & 3
C. 1 & 3
D. All of the above
20
1 only
2 & 3
1 & 3
All of t
he above
25% 25%25%25%1. $10,000 worth of copier
paper
2. $4,000 microscope +
$1,800 of refurbishment
costs
3. $5,500 color printer
21
Non-operating activity
Non-operating activity codes are used for transactions that are not reported as part of the University’s operations. These “below the line” items include:
– appreciation on investments
– fund balance transfers
– endowment capitalizations or decapitalizations
Range for Non-operating Activity 9000 - 9999
Non-operating activity object codes are generally
transacted to by Central Administration only
22
Roll-Up codes
General & Detailed codes
Central-only codes
Budget-only codes
“Unallowable expenses”
Internal transfer codes
Special Types of Object Codes
23
Roll-Up or “Parent” Object Codes
While transactions are recorded in distinct object codes, roll-up codes exist to organize related
expenses into groups for reporting.
8511 - Local Telephone Usage
8512 - Long Distance Usage
8513 - Telephone Lines
8514 - One-Time Charges
8515 - Phone Repair & Maint.
8516 - Communications Equip.
You can report on the totals of
each object code…
S851 - Telephone +
Telecommunications
Expenses
…or you can report on total of
the rolled-up “super” code:
24
Expense Reporting Roll-Up Levels
• Total Expenses Tera
• Financial Statement Giga
• High-Level Summary Mega
• Low-Level Summary Super (Parent)
• Individual Transactions Object (Child)
M853
n
M853
n
M846
Telephone
M846
Telephone
G650
Supplies
G650
Supplies
G601
Salaries
G601
Salaries
25
Roll-Up Example
Transaction /
Data Entry
Super
Sample Expense Object Codes Rollup Level
Mega
Giga
Tera T600
Total Expenses
G601
Salaries
G760
Other Expenses
G650
Supplies
M764
All Travel
S765
Domestic Travel
S767
Foreign Travel
7651
Airfare^
Domestic
Travel
7652
Lodging^
Domestic
Travel
7671
Airfare^
Foreign
Travel
7672
Lodging^
Foreign
Travel
M846
Telephone
M853
Reproduction
7654
Meals^
Domestic
Travel
7674
Meals^
Foreign
Travel
26
7651 - Airfare^
Domestic Travel
Detailed vs. General Expense Codes
Detailed Codes vs. General Codes
7650
Domestic Travel,
GENERAL
7652 - Lodging^
Domestic Travel
7653 - Ground
Transportation^
Domestic Travel 7654 - Meals + Incidentals
^ Domestic Travel
7655 - Business Meals +
Entertainment^
Domestic Travel
Which to use depends on…
– University policies
– Funding agency requirements for sponsored transactions
– Tub or department level reporting requirements
10
27
Central-Only Object Codes
Certain object codes are reserved for use by Central Administration only
For assets and liabilities, these will have “CO” in the title e.g. 0070 - CO^Student Receivables
For income and expense codes, “CO” is not in the title but details can be found in the list of all object codes at:
http://able.harvard.edu/coa/csma/userguide/unabridged-object-code-list.xls
Tubs can report on the activity in these object codes, even though they cannot transact to them
If you choose one of these codes for a transaction and you do not
have proper access, the system will return an error message.
28
Budget-Only Object Codes
High-level categories used for budgeting
purposes
These figures are stored in the General
Ledger and used as a reference point for
reporting
Object descriptions are followed by the
phrase “Budget Only”
Using a budget-only code in a regular
transaction will return an error message
29
“Unallowable” Expense Object Codes
Government funding covers direct and indirect costs
The government will not directly or indirectly reimburse certain types of expenses
These are called “Expenses Ineligible for Federal reimbursement”
“Ineligible” expenses must be charged to object 8450 (general use) or 8451-8459 (detailed accounting)
Individuals can be reimbursed by Harvard for these expenses but the transaction must be charged to 8450 so that it does not impact federal reports
All University spending, whether sponsored or not, is subject to these rules
9
H2
30
Unallowable Expense Types
Expenses ineligible for federal reimbursement include:
Complete details about unallowable expenses can be found on
the Office of the Controller’s Policy Page:
http://policies.fad.harvard.edu/
Alumni activities
Antiques, art, or decorative
objects for private offices
Bad debts
Business-related entertainment
Charitable contributions
Employee celebratory events
Flowers
Fines and penalties
Fundraising or commencement
expenses
Gifts and awards to Harvard
employees and non-Harvard
personnel
Institutional advertising and
promotion, including printed
materials
Liquor, including liquor
purchased with a meal
Lobbying, including
memberships in lobbying
organizations
31
Internal Transfers
Departments transfer funds between University
accounts in order to:
– support interdepartmental activities
– assess fees
– transfer costs
– correct errors
Certain rules must be followed to make sure that
internal transfers:
– Do not increase University income or expense
– Do not cause misstatements of a unit’s operating results
– Are not used to transfer donated money out of a fund
H
32
Internal Transfer Rules
To ensure compliance with University
accounting policy, all transfers must either:
– Debit and credit an income object code,
– Debit and credit an expense object code, or
– Debit and credit a non-operating transfer code
There are many additional restrictions on
transferring funds out of gift accounts and
into unrestricted accounts
8
33
Internal Transfer Types
Inter-tub
Telephone charges from
UIS to FAS
If you deal with internal transfers, please refer to the “Internal Transfers”
policy for the complete rules and guidelines.
http://policies.fad.harvard.edu/pages/internal-transfers
INTER:
Between two tubs
Intra-tub
Copying fees charged by
one FAS department to
another FAS department
INTRA:
Within a tub
34
Internal Transfer Exceptions
Your transaction is with one of these Tubs:
• 130 - Harvard Magazine
• 185 - Agencies
• 190 - Yenching
• 295 - American Repertory Theatre
• 455 - HBS Research Centers
• 595 - HPRE 3rd Party
If...
You should not
use an internal
transfer code as
these Tubs are
treated as
external entities
Then...
35
Ready?
Exercise #1
A. 4870 - Other Income from Students
B. 5090 - Membership Sales, External
C. 5490 - Other Services, General
D. 5770 - Miscellaneous Income. External
36
4870 - O
ther I
ncom
e fro...
5090 - M
embers
hip Sa
les..
.
5490 - Oth
er Serv
ices,
Ge...
5770 - M
iscella
neous In...
25% 25%25%25%A department receives $500 of
museum membership dues from
alumni. What object code should be
used to record this revenue?
37
Exercise #2
The Department of English in FAS (tub 370)
transfers $1,000 of funding to:
• FAS Dept of Comparative Literature (tub 370)
• Harvard Law School (tub 265)
• American Repertory Theatre (tub 295)
Which object code should be used to complete
each of the transfers?
(Select one object code for each transfer)
Exercise #2 (within FAS)
A. 5910, Income Transfer for Subvention, Intratub
B. 5921, Income Transfer of Operating Income, Intertub
C. 5770, Miscellaneous Income
D. 8260, Other Services
38
5910, Inco
me T
ransf
er fo...
5921, Inco
me T
ransf
er of..
.
5770, Misc
ellaneous I
ncom
e
8260, Oth
er Serv
ices
25% 25%25%25%
Exercise #2 (outside of FAS)
A. 5910, Income Transfer for Subvention, Intratub
B. 5921, Income Transfer of Operating Income, Intertub
C. 5770, Miscellaneous Income
D. 8260, Other Services
39
5910, Inco
me T
ransf
er fo...
5921, Inco
me T
ransf
er of..
.
5770, Misc
ellaneous I
ncom
e
8260, Oth
er Serv
ices
25% 25%25%25%
Exercise #2 (non-consolidated tub)
A. 5910, Income Transfer for Subvention, Intratub
B. 5921, Income Transfer of Operating Income, Intertub
C. 5770, Miscellaneous Income
D. 8260, Other Services
40
5910, Inco
me T
ransf
er fo...
5921, Inco
me T
ransf
er of..
.
5770, Misc
ellaneous I
ncom
e
8260, Oth
er Serv
ices
25% 25%25%25%
41
Exercise #3
The Harvard Kennedy School has purchased an extra
desk chair for $500.
The FAS Dept of Government agrees to buy it from HKS.
HKS originally purchased this chair in object code 6760,
Noncomputer Equip, Furniture+Fixtures <$5000
What object code should be used to transfer this cost?
Exercise #3
A. 5921, Income Transfer of Operating Income, Intertub
B. 6680, Other Supplies + Materials
C. 6760, Noncomputer Equipment, Furn + Fixtures < $5000
D. 8921, Expense Transfer for Subvention
42
5921, Inco
me T
ransf
er of..
.
6680, Oth
er Supplie
s + M
...
6760, Nonco
mpute
r Equ...
8921, Exp
ense T
ransfe
r fo...
25% 25%25%25%
Exercise #4
A. 6680, Other Supplies + Materials
B. 6750, Computer Hardware <$5000
C. 6803, Computer, Non-Sponsored^Equip >=$5000
D. 6804, Computer, Sponsored^Equip>=$5000
43
6680, Oth
er Supplie
s + M
...
6750, Com
puter H
ardw
ar...
6803, Com
puter,
Non-Sp...
6804, Com
puter,
Sponso
...
25% 25%25%25%A dept. purchases three computers
at $4,000 each for a total cost of
$12,000. The cost is charged to a
sponsored fund. What object should
be used for this purchase?
44
Exercise #5
A department purchases ten cartons of copier paper for
$500 from unrestricted funds. The department has the
following unrestricted budget. What object code should
be used for this purchase?
Budget
A) 6570 Food + Nonalcoholic Beverages $ 500
B) 6640 Office Supplies + Materials $ 0
C) 6710 Computer Software <$5,000 $ 1,000
D) 8260 Other Services $ 6,000
Exercise #5
A. 6570, Food + Nonalcoholic
Beverages
B. 6640, Office Supplies
C. 6710, Computer Software
<$5000
D. 8260, Other Services
45 6570, F
ood + N
onalcoholi.
..
6640, Offi
ce Su
pplies
6710, Com
puter S
oftwar..
.
8260, Oth
er Serv
ices
25% 25%25%25%
Exercise #6
A. 6570, Food + Nonalcoholic Beverages
B. 7655, Business Meals, Domestic
C. 8060, Catering Services
D. 8450 Expenses Ineligible for Federal Reimbursement
46
6570, Food +
Nonalco
hol..
7655, Busin
ess M
eals, D
...
8060, Cate
ring Se
rvice
s
8450 Expense
s Inelig
ible
f..
25% 25%25%25%An office holds a celebratory event
for an employee who is leaving the
University. Pizza and refreshments
have been ordered for the gathering.
What object code should be used?
47
Break?
48
Fund Accounting is common to all non-profit
organizations
Many funds have restrictions on how they can be
used based on donor, sponsored, or departmental
stipulations
Expenses from restricted funds must comply
with all of the donor or sponsored restrictions or
we cannot use the money
Harvard’s CoA allows for the tracking of sources
through the fund segment
Fund Accounting Basics
49
The Segments – Fund
• The fund identifies the source of the money
• There are more than 32,000 active funds
• Contact your tub Chart Administrator if you
have questions about setting up a new fund
in your tub
Fund
50
Fund Types and Ranges
The major types of funds are:
General Unrestricted Undesignated 000001
General Unrestricted Designated 000002
Unrestricted Undesignated 000003 - 001999
Unrestricted Designated 002000 - 054999
Sponsored Support 100000 - 299999
Gifts (unrestricted & restricted) 300000 - 399999
Endowment (unrestricted & restricted) 400000 - 699999
Other Fund Balances 700000 - 749999
51
Unrestricted Undesignated Funds
• Unrestricted undesignated accounts include:
• Undesignated funds 000001 and
000003-001999
• Gift funds 300000-301999
• Endowment funds 400000-429999
Unrestricted undesignated funds have
NO donor restrictions and are free to
use for any purpose.
52
Unrestricted Designated Funds
Unrestricted designated funds have
no donor restrictions but have been designated
for a specific purpose.
• Unrestricted monies may be earmarked for a specific
purpose by a department or the University
• Each fund carries forward in a separate fund balance
• Unrestricted designated accounts include:
• Funds 000002 and 002000-054999
53
• Funds may have restrictions on their use based
upon donor or sponsor requirements
– Restricted gift funds 302000 - 399999
– Restricted endowment funds 430000 - 699999
– Sponsored funds 100000 – 299999
• Ensuring that restricted funds are spent in
accordance with their terms is essential
• More information about fund accounting is
covered in CWD’s Basics of Accounting and
Advanced Harvard Accounting classes
Restricted Funds
54
Cross Validation
Chart value combinations are limited by cross
validation and security rules
– Authorized to transact to funds only within your org’s range
‘Relaxing’ cross validation rules allows another
department to transact to your fund
– Authorized by the department that owns the fund
– Reviewed by Linda Kuros for compliance with donor terms
– Journal is processed to ‘fund’ the cross validation
3
55
The Segments – Activity
• Identifies the project for which the money is being used
• Identifies the function for which the expense is incurred
• e.g., Instruction, Research, Administration, etc.
• Contact FAS Applications Security if you would like to
set up a new Activity in your department
Activity
6
H2
56
Activity Examples
Sponsored research
Course
Conference
Project
Seminar
Publication
Office Administration
57
A-21 Functional Reporting
The U.S. Office of Management and Budget (OMB)
identified categories that organizations which receive
federally sponsored research money must use to
track their activities
– These categories are listed in OMB Circular A-21
All University expenses, whether federally funded or
not, must be coded to an activity with the correct
function
Each expense activity code in the CoA has been
assigned an A-21 function code
H
58
A-21 Functional Categories
A01 INSTRUCTION & DEPARTMENTAL RESEARCH
A02 ORGANIZED RESEARCH
A03 OTHER SPONSORED ACTIVITIES
A04 OTHER INSTITUTIONAL ACTIVITIES
A04-1 FUNDRAISING / DEVELOPMENT
A04-2 AUXILIARIES
A05 SERVICE/RECHARGE CENTERS
A06 GENERAL ADMINISTRATION & GENERAL EXPENSE
A07 DEPARTMENTAL ADMINISTRATION
A08 SPONSORED PROJECTS ADMINISTRATION
A09 STUDENT ADMINISTRATION & SERVICES
A10 FACILITIES OPERATION & MAINTENANCE EXPENSES
A11 FACILITIES LIBRARY EXPENSES
A12 FACILITIES DEPRECIATION & USE ALLOWANCES
A13 FACILITIES INTEREST
A14 FRINGE BENEFITS
A15 SCHOLARSHIPS & STUDENT AID
59
A-21 Generic Activities
Each operating tub has a set of generic A-21
functional activities
Generic activities always use the unspecified
subactivity value (0000)
Examples for Tub 370:
600100 FCOR^ Departmental Administration (A07)
600200 FCOR^ Instr+Departmental Research (A01)
600300 FCOR^ Other Institutional Activities (A04)
4
60
Specific A-21 Activity Example
FCOR^
Tub
prefix
Sponsor
short name
Key Word
NIH-NIMH Panic & Cognition PSYC
Award title
Activity 346483 (Sponsored Research)
A02
A-21
code
There are many different types of relationships between
Funds and Activities, depending on the details of the
funding source and the specific project.
61
The Segments – Subactivity
Subactivity values:
• Help identify different tasks, phases, or
subcategories of an activity for reporting purposes
• Are dependent on the activity value
• Are required for sponsored funds
Sub-
activity
62
Sponsored Subactivity Example
Sub-
activity
Activity
• Activity: FCOR^A02, Dept of the Navy, Biomagnetic Study
• Subactivity is used to track expense subcategories to
meet the sponsor’s custom reporting requirements
Activity Subactivity Subactivity Name
335020 0001 335020^Y1-6, Mass General
0002 335020^Y1-6, Beth Israel
0003 335020^Y1-6, Brigham & Women’s
0004 335020^Y1-6, Dana Farber
63
Dependence of Subactivity
• Activity is FCOR^Public Events (A04) ENVIR
• Subactivity used here to identify type of event
Activity Subactivity Subactivity Name
609312 0001 Distinguished Lectures
0002 Colloquia
0003 Co-Sponsored Events
Sub
activity
Activity
64
Sponsored Subactivities
Sub-
activity
Activity
• Activity is FCOR^(A02), Dept of the Navy, Synthesis
and Manipulation of Biofunctional Magnetic Particles
• Subactivity used here to create “task logic”
Activity Sub Subactivity Name
335020 0001 Main Y1-6
0002 Prentiss Y1-6 Part
0003 Children’s Hospital Corp Y1-6
65
The Segments – Root
Root
• Root values track University buildings, faculty
members, or researchers associated with the
transaction (when applicable)
• Contact your tub Chart Administrator if you have
questions on setting up a new root in your tub
5
66
Root: Ranges
Root Type Ranges
Building
Faculty
00001 - 09999
10000 - 99999
67
FCOR^ Shaler Hall
Tub prefix Building name
or address
467
“Bldg” Building number
for buildings in
existence prior
to 7/99
or
Root value for
those created
after 7/99
Root Value: 04183
Example: Building Root Value
Bldg
Where is Shaler Hall?
A. Villa I Tatti
B. Dumbarton
Oaks
C. Center for
Hellenic Studies
D. Harvard Forest
68
Villa I
Tatti
Dumbarto
n Oaks
Center f
or Helle
nic St
udies
Harvard
Fore
st
0% 0%0%0%
69
FCOR^ Galison
Tub
prefix
Last
name
Peter
First
name
12345678
8 digits of
University
ID
Root Value: 51565
Middle
initial
Example: Faculty Root Value
A
70
Exercise #7
An FAS department spends $1,000 on office supplies.
Half of the supplies will be used for a presentation in
Professor Smith’s course and the remainder will be used to
run his administrative office. What activity or activities
should be used for this expense?
1. 600200 FCOR^Instr + Departmental Research (A01)
2. 600220 FCOR^Organized Research (A02)
3. 600300 FCOR^Other Institutional Activities (A04)
4. 600100 FCOR^Departmental Administration (A07)
Exercise #7
A. 1 for both
B. 2 & 3
C. 1 & 4
D. 1 & 3
71
600200
600220
600300
600100
25% 25%25%25%1. 600200 FCOR^Instr +
Departmental Research (A01)
2. 600220 FCOR^Organized
Research (A02)
3. 600300 FCOR^Other
Institutional Activities (A04)
4. 600100 FCOR^Departmental
Administration (A07)
72
73
Exercise #8
The Chemistry Department (FAS) needs to reimburse the travel costs of a
speaker from UCLA for the annual Knowles Lecture; part of the Chemistry
Sciences Lecture Program. Professor Evans, a CCB faculty member, has
indicated that her Startup Fund should absorb these costs.
The DA does not anticipate any further spending in fund 699999, the Frances
Fish Fund and decides instead, she will use the remaining balance to pay for
the travel costs.
Upon further review, she sees she has not fully spent down her supplies
budget and chooses the following coding for the transaction. What, if
anything, is wrong with the coding listed below?
Tub 370 FAS
Org 31230 CCB Instruction & Dept Research
Object 6640 Office Supplies & Materials
Fund 699999 Frances Fish Fund to support Financial Aid
Activity 600100 FCOR^Departmental Admin (A07)
Subactivity 0001 Knowles Lecture
Root 44033 Professor Evans
74
FAS Resources
For a new Object Code:
Gail Pisapio, Assistant Dean for Finance
For a new Org, UD fund, Activity, Subactivity or Cross Validation:
Applications Security
For a new Gift or Endowment fund:
Linda Kuros, Manager of Gifts & Endowments
For a new Faculty Root:
Sue Rose, Financial Analyst
For guidance on Transfers:
Jen Edmonds, Manager of Accounting Policy & Analysis
75
Online Support Sites
http://able.harvard.edu – quick reference guides and
work instructions
http://eureka.harvard.edu – online classes
http://fss.finance.harvard.edu/applications/ – access to
systems and the CoA Validator
7
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Essential Points
You are responsible for ensuring that Harvard’s funds are spent & accounted for:
– In accordance with University policies
– In accordance with donor or sponsored terms
– Reflected accurately on the University’s financial statements
If you have any questions, contact your local finance department, the General Accounting Office, or the Office of Sponsored Programs.
FAS Office of Finance - http://finance.fas.harvard.edu/home
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Finance Fundamentals
Our first session will be Managing Cash: The “Ins” & “Outs” of Payments
Two sessions scheduled:
– Wednesday, June 11 from 10:00 – Noon
– Wednesday, June 25 from 10:00 – Noon
– Held in the Pfizer Lecture Hall, B23
Total of 5 sessions in the Finance Fundamentals Program
Register and download course materials at FAS Office of Finance - http://finance.fas.harvard.edu/calendar/upcoming
