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Quick Links
Facilities & Administrative 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.
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
There are three separately negotiated federal rates: University Area, Harvard Medical School, and the Harvard 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 and Fringe Benefit Rate Agreements
Historic Federal F&A and Fringe Benefit Rate Agreements
Harvard University Area Historical F&A Rate Agreements:
Harvard Medical School Historical F&A Rate Agreements:
Harvard School of Public Health Historical F&A Rate Agreements:
Contacts
- University Area
Contact:
Judith A. Ryan, Director of Cost Analysis and Compliance
617-495-1520
judy_ryan@harvard.edu- Harvard Medical School
Contact:
Sarah Axelrod, Manager of Cost Analysis
617-432-3284
sarah_axelrod@hms.harvard.edu- Harvard School of Public Health
Contact:
Deb Carmel, Director of Cost Accounting
617-432-0990
dcarmel@sphofs.harvard.edu