Harvard University is a large, decentralized research University. The schools
within the University have different structures and are also somewhat decentralized
themselves. As such, roles and responsibilities often vary across schools
and within schools.
Specific to the research arena, several years ago, the University recognized
the need for separate facilities and administrative (F&A) rates, given
the different cost structures across the schools. Over time, Harvard Medical
School (HMS) and the Harvard School of Public Health (SPH) developed, submitted
and negotiated their own F&A rates with the federal government, separately
from that of the Faculty of Arts and Sciences' (FAS) F&A rate. The FAS
rate is known as the "University Area" F&A rate as it supports
the research schools in Cambridge.
When OMB A-21, Cost Principles for Educational Institutions, adopted the Cost
Accounting Standards in 1996, we were required to codify these different costing
policies and practices for each of the three main "segments" of
the University in each segment's Disclosure Statement. HMS, SPH and the University
Area are separate segments for cost accounting purposes. These subtle differences
in cost accounting practices account for some of the differences in roles
and responsibilities across the three segments. By way of one example, HMS
and SPH have their own pre-award offices, recognizing the importance of research
to their local units and the need for pre-award assistance within immediate
proximity of their faculties.
Below is a summary of Roles and Responsibilities for HMS, SPH and FAS.
