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University Accounting Overhaul Year Behind, Over Budget

The University moved on to Oracle software to implement the eight parts of ADAPT but found that the pre-designed programs did not fit all of Harvard's needs.

"Oracle tends to be a generic system and Harvard has some uniqueness," Segall says. "They assumed it would work in some key areas, but you never know where it won't work until you buy it."

Having spent $5 million on software from Oracle, some of which did fit the University's needs, Harvard has now moved on to a Cambridge firm called Sapient.

Unlike the previous firms, Sapient is charging Harvard a flat fee for their

consulting, and are "more responsive to ourneeds," according to Segall.

Fineberg says the new firm may work out betterbecause their contract includes incentives for amore speedy completion. He adds that Harvard woulddo well to become less dependent on consultants.

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In fact, Segall says, ADAPT probably beganusing consultants too early and as a result, "itwas probably more expensive than it should havebeen."

Fineberg says the biggest early mistake ofADAPT was its own underestimates, particularlywith regard to the major component known as thecharter of accounts-a listing of all assetaccounts at the University.

"People didn't appreciate how hard the charterof accounts would be," Fineberg says.

What is more, computer software is usuallydesigned for profit-oriented corporations, notnon-profit educational institutions, which makesADAPT's work that much more difficult. Forexample, there is no software available that dealswith sponsored research, according to former VicePresident of Finance Allen J. Proctor '74.

And unlike a typical corporation with anorganization all dedicated toward one purpose,Harvard's umbrella includes everything from anItalian villa to an arboretum.

"Harvard is so diverse," Segall says.

It Must Be Done

As difficult as ADAPT has been to implement,the University has little choice but to persevere.

Both the federal government and Harvard's owncorporation have demanded clearer and more regularreports from the different schools.

Specially, the government is asking for morereliable reports about Harvard's use of thefunding it gets from the National Institutes ofHealth (NIH).

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