Print- OMB Circular A-21: Cost Principles for Educational Institutions
- This federal circular lays out regulations governing the various types of costs that may be charged to federal grants, contracts, and cooperative agreements.
- ABLE provides a list of definitions of A-21 categories.
- OMB Circular A-110: Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations
- This federal circular covers various requirements for the administration of federal grants and cooperative agreements (but not contracts).
- OMB Circular A-133: Audits of States, Local Governments, and Non-Profit Organizations
- This federal circular provides the framework for annual audits of the University's managment of its sponsored programs, conducted on the government's behalf by PriceWaterhouse Coopers, a commercial auditing firm.
- The results of Harvard's annual OMB-133 Audits for fiscal years 2001-2006 are available through the Office of Sponsored Programs website.
- Facilities and Administrative Costs (F & A) Rates
- The F&A rate is how sponsors provide reimbursement to universities of those costs which are necessary for the performance of research, but, because of the nature of the costs, cannot be accurately assigned to a project. The F&A rate represents the average of these indirect costs across all sponsored projects.
The negotiated rates for the University Area are as follows:
| TYPE | FROM | TO | RATE % | LOCATIONS | APPLICABLE |
|---|---|---|---|---|---|
| PRED | 7/1/06 | 6/30/07 | 66.0 | UNIV. AREA | RESEARCH |
| PRED | 7/1/07 | 6/30/09 | 67.0 | UNIV. AREA | RESEARCH |
| PRED | 7/1/09 | 6/30/10 | 68.0 | UNIV. AREA | RESEARCH |
| PRED | 7/1/06 | 6/30/10 | 32.0 | UNIV. AREA | OTH. SPON. ACT. |
| PRED | 7/1/06 | 6/30/10 | 26.0 | OFF CAMPUS | ALL PROGRAMS |
| For rates beyond July 1, 2010, use same the same rates and condtions as those cited for fiscal year ending June 30, 2010. |
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