Details of federally negotiated rates and copies of agreements can be found on the PSO`s question and answer cost rate pages. The indirect costs of federal grants are assessed on the basis of the modified total direct costs. Common exclusions include equipment, tuition waiver, and the lower price > $25,000. See below for the application of the indirect rate to non-federal premiums. FAS Guidelines for Other Sponsored ActivitiesNot all grants are for research. Some offer support for other sponsored activities: a conference or symposium, editing a series of articles, creating a database, maintaining a collection of scientific samples, etc. These projects are eligible for the 34% “Other Sponsored Activities” rate. Please note that according to our federally negotiated collective agreement, contracts and grants must only be allocated at one indirect cost rate at a time. Proposal budgets should not use multiple plans under any circumstances. It is sometimes not clear if this rate applies to projects with complex workloads, so please consult RAS before proceeding with a budget that uses this set.
HMS`s current M&A tariff agreement is dated 29 April 2020. Visit the university`s OSP website for more information. HMS Contact: grace_shin@hms.harvard.edu If a sponsor requests a copy of a historic collective agreement, see below: Federally Negotiated Rates, also known as Overhead, Facilities and Administrative (Q&A), IDC or Indirect Costs. Overhead costs are usually negotiated with the Department of Health and Human Services (DHHS) every 4 to 5 years. At the time of the recent collective agreement, the indirect rates for the university sector are as follows: There are three separately negotiated federal rates: University Area, Harvard Medical School and Harvard T.H. Chan School of Public Health. Below are links to the question and answer rates of the three regions and the latest official documents of the Federal Tariff Agreement. . These are also commonly referred to as overhead, indirect, indirect or CDI costs. The university generally negotiates with the Department of Health and Human Services (DHHS) on question and answer rates every 4 to 5 years.
Indirect cost rates are applied either to a total direct cost (TDC) or to a modified total direct cost amount (MTC). For courses that extend beyond July 1, 2023, use the same rates and conditions as for the year ended June 30, 2023. The applicable indirect rate (see below) must be assessed in relation to the total direct cost, unless the promoter publishes specific restrictions. Assistant Professor Allon Klein discusses the costs of questions and answers and their importance to maintaining a partnership between the federal government and research universities. “NIH and the need for funding facilities and administration costs” was produced by HMS OCER. . Read the Sponsored Awards Budgeting Policy and refer to the Question and Answer Policy Statement when creating budgets for non-federal sponsors. For proposals submitted to industry proponents, HMS requires for-profit industry proponents to pay the full calculated rate (limited for administration) of 73.16% based on the modified total cost of ownership (MTDC). Our sponsors reimburse us for incidental costs, expressed as a percentage of total salaries. Since salaries and BFR can be the most important cost component for a particular project, the university negotiates its BFR rates each year with the federal government.
BFs are direct costs related to employees and must be included in the proposed budget. These costs are expressed as rates and vary by category of employee. The rate is the common cost of these benefits divided by the total salaries in each category of employees. These rates are then applied to the employee`s corresponding salary to represent the benefits associated with that type of employee. . After World War II, when the federal government entered into a close partnership with universities to pursue the research venture, the infrastructure costs required to support this costly undertaking were recognized. These infrastructure costs became known as installation and administration (Q&A) costs and were expressed as a tariff; these are the indirect costs of research divided by the direct costs of research. This question-and-answer rate applies to eligible direct costs and is the accepted sponsorship method for reimbursing universities for indirect costs incurred in the course of the research project.
Below is a brief description of the components of a Q&A rate and contact information for each of the university`s Q&A plans by segment. If there is no effort budgeted by Harvard, the following considerations can be taken into account. Each point is taken into account over the life of the project to determine whether the preponderance of the work done takes place on campus or off.. Q&A costs are incurred for a common or common purpose and cannot be charged directly to a specific sponsor. However, they cover crucial aspects of research such as departmental administration, general administration, library costs, construction supplies and maintenance costs. Federal F&A and FB rates are negotiated each year separately by Harvard Medical School, Harvard School of Public Health, and the University Zone. Total direct costs excluding capital expenditures (buildings, individual equipment; conversions and renovations), the portion of each payment that exceeds $25,000; hospitalization and other patient care costs, whether the services are obtained from a hospital or other medical institution, a clean hospital, a hospital or a third party; Rental/maintenance of off-site activities; Exemption from tuition fees and student support costs (para. B study grants, bursaries, maintenance grants, scholarships, scholarships).
. * Federal proposals must use the negotiated rate for future years Predetermined federal indirect cost rates have been negotiated for the Harvard T.H. Chan School of Public Health until June 30, 2023. Costs incurred for common or common objectives and therefore cannot be easily and specifically identified with a project, teaching activity or other funded institutional activity. For example, FAS Guide to Indirect Cost Rates on Campus vs. Off-CampusIf you are applying for federal funding and think your project is eligible for the off-campus rate, be sure to check out the OSP Indirect Cost Rates policy page on or off campus. In accordance with the policy, a project is considered on or off campus, depending on where the excess time and effort is spent, NOT where the majority of dollars are spent. If 50% or more of Harvard`s budgeted efforts are off-campus, the entire project can be considered off-campus and the off-campus rate can be used. The same rate must be used for the duration of the project, as our federally negotiated indirect cost rate states that “only one indirect cost rate will be allocated to each contract or grant.” (i.e., one year cannot be off-campus and another year on campus.) To avoid last-minute budget changes, please contact RAS before proceeding with a budget that includes off-campus rates or other sponsored activities. Overhead exemptionsOnly does the Dean of the FAS have the power to waive or reduce overheads. Departments should read the FAS and SEAS guidelines on the review of donations and prizes sponsored for common use and consult with their RAS-sponsored research administrator before requesting an exemption.
Non-Federal Projects and Guidelines for FAS and SEAS Assessments Visit the Fiscal 2021 Benefit Rates website and read the University`s Fiscal 2021 Benefit Rate Document. Please note that the final decision on or off campus must be made by the RAS sponsored research administrator… .