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Description: This course incorporates activities and case studies to help participants think through complex questions regarding the 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 play 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 and knowledge of the regulatory framework and internal controls 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
Prerequisites: We strongly recommended Cost Principles and Direct Costs (University-wide) for participants. Please note, this course is not foundational and achieving objectives is based on participation.
For questions, or to request an accommodation, please contact: OSPTraining@harvard.edu