F&A Cost Rates
After World War II when the federal government initiated a close partnership with universities in pursuit of the research enterprise, recognition was given to the infrastructure costs needed to support this expensive endeavor. These infrastructure costs became known as Facilities and Administrative (F&A) costs and were expressed in terms of a rate; that is the indirect costs of research divided by the direct costs of research. This F&A rate is applied to eligible direct costs and is the accepted sponsor method to reimburse universities for the indirect costs incurred with the research project. Below is a brief description of the components of an F&A rate and contact information for each of the University's F&A rates by segment.
Components of an F&A Rate
Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. For example
- Departmental administration
- General administration
- Library costs
- Building utility and maintenance costs
Three Separate Federal Rates
There are three separately negotiated federal rates: University Area, Harvard Medical School, and the Harvard T.H. Chan School of Public Health. Below are links to the three areas' F&A rates and the most recent official Federal rate agreement documents.
Current Federal F&A Rate Agreements
- Harvard University Area F&A Rate Agreement June 17, 2022
- Harvard Medical School F&A Rate Agreement June 17, 2022
- Harvard T.H. Chan School of Public Health F&A Rate Agreement June 17, 2022
Historic Federal F&A Rate Agreements
Harvard University Area Historical F&A Rate Agreements:
Harvard Medical School Historical F&A Rate Agreements:
Harvard T.H. Chan School of Public Health Historical F&A Rate Agreements:
Contacts
University Area
Judith Ryan, Director of Cost Analysis
617-495-9047
judith_ryan@harvard.edu
Harvard Medical School
Grace Hannah Shin, Associate Director of Cost Analysis
617-432-5637
grace_shin@hms.harvard.edu
Harvard T.H. Chan School of Public Health
Judy Lo, Manager of Cost Accounting
617-432-8147
jlo@hsph.harvard.edu