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 School of Public Health. Below are links to the three areas´ F&A rates and the most recent official Federal rate agreement documents.

Links to F&A Rates

Federal F&A Cost Rate Chart

Federal F&A and Fringe Benefit Rate Agreements

• Harvard University Area F&A rate agreement dated: February 20, 2008
• Harvard Medical School F&A rate agreement dated: February 27, 2008
• Harvard School of Public Health F&A rate agreement dated: February 27, 2008

Non-federal Cost Rates

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

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