The long-awaited recommendations of Mayor Walter E. Washington's task force on reorganization of the Department of Human Resources will be released today and discussed by city officials - in Cambridge, Mass.

The mayor, City Councilwoman Polly Shackleton and other District Officials will discuss the report at Harvard University. The report was completed at an estimated cost of $85,000 from the DHR budget.

The Harvard "colloquium" was arranged by Philip J. Rutledge, first director of the 7-year-old DHR, chairman of the mayor's 42-member panel and a fellow at Harvard's Institute of Politics.

The airing in another city of the report, set for media release at 6 p.m., was criticized yesterday by some participants and observers of the panel's work.

"Is it a report for this community and citizenry?" wondered one countributor to the report, who asked to remain ananymous. "You can't even get the mayor to go some places in Washington, and he's going to a seminar at Harvard."

A spokeswoman for the mayor said he plans to attend the Harvard program, which is co-sponsored by the university and the National Institute for Public Management, which Rutledge heads here, she said.

"This report was paid for by DHR, but whose benefit is it serving?" questioned a District official.

DHR comptroller Shepard Cohen said the $85,000 was billed to the agency, and has been partially paid to Rutledge's organization. The cost was divided among DHR's five major program administrations and the executive division, in proportion to the number of persons each employs, Cohen said.

"I do not question at all the fact that DHR funds are being used. These crucial matters have a direct bearing" on the department's future structure, acting DHR director Albert P. Russo said.

The mayor formed his panel shortly after City Councilman Sterling Tucker said he would undertake plans for reorganizing DHR, and shortly after the turbulent removal of Joseph P. Yeldell, director of the agency for five years.

Rutledge, who was a principal architect of DHR and director during its first two years, was chosen to chair the group of national experts on human resources management. A preliminary version of the panel's recommendations said DHR's problems were primarily managerial, and not structural.

Rutledge said yesterday that the Harvard program would serve the purpose of having several key persons talk about the report. He said the study was a part of his work as a fellow at Harvard.

The $85,000 cost estimate probably will be less, in the end, Rutledge said. He said the bill was for consultants' fees, staff work, printing and travel expenses for panel members, who donated their time. Some of the work was done without charge by employees at his institute here, Rutledge said.

Shackleton, who chairs the Council committee on human resources and acting, said she would attend the session because she was told that the report is considered a "national model."