FY18 HMS/HSDM - F&A Timeline (multi-year) Q1 Q2 Q3 Q4 FY18 F&A Base Year Equipment Inventory Space Survey F&A Proposal Completion -FY18 F&A Base Year is the time period that we will use to submit to the Federal Government as part of our F&A Proposal. -Equipment Inventory has to occur during the base year and will be close to a year-long process with departments dedicated to certain months. -Space Survey will include the space and occupancy data for FY18 and we will start training in May-18. -Work on the F&A Proposal happens after FY18 financial year-end closes. -After submission of the F&A Proposal, there will be some questions and answers and eventually an on-site visit with selected Lab(s) and PI. Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

Components of Organized Research Facilities & Administrative Rate FY09 (8 years ago) Administration Calculated (pts/%) Negotiated (pts/%) -General Administration 9.1 -Departmental Administration 16.1 -Sponsored Project Administration 5.7 Administration Total 30.9% Admin Capped at 26% Facilities Calculated (pts/%) Negotiated (pts/%) -Building Depreciation (space survey) 11.2 -Equipment Depreciation (space survey) 4.1 -Interest (space survey) 6.5 -Operations & Maintenance(space survey) 21.3 -Library 2.8 -Utility 1.3 Facilities Total 47.2% Capped Rate Total 73.2% Calculated Rate Total 78.1% *Allocation based on Space Survey will be illustrated on a later slide. Negotiated Rate 69.5% Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

The Research Base *Pathology is no longer a department in FY16 but most faculty are part of the Division of Immunology. Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

Organized Research F&A and the Research Base It’s a fraction but how does the rate change? Organized Research F&A rate = Indirect Costs of Organized Research Modified Total Direct Costs of Organized Research Research Base! Example: $19 Million in Operation & Maintenance and $100 Million MTDC $19M O&M (IDC) X 100 = 19 points (19% of 69.5%) $100M Research Base (MTDC) If Base grows and F&A is constant, rate decreases: If Base shrinks and F&A is constant, rate increases: $19M O&M (IDC) X 100 = 17 points $110M Research Base (MTDC) $19M O&M (IDC) X 100 = 21 points $90M Research Base (MTDC) Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

Sponsored Projects (Award Type) and Activity Values A01 – Instruction and Departmental Research Teaching and training awards such as K awards except K02 and K05. Training support for graduate students and post-doctoral fellows. A02 – Organized Research (current 69.5%) Separately and budgeted research projects with defined work plans testing a hypothesis, performing data collection, analysis, evaluation and reporting. Awards such as R01. A03 – Other Sponsored Activity (current 38%) Programs and projects performing work other than organized research funded by the federal government. Examples include conferences, publication, or social or community service. GMAS Account Details screen Please check your departmental Salaries and Wages and the Activity Values! -Activity 730009 (A07) – Should be used for Administrative salaries. -Activity 730001 (A01) – Should be used for Instruction + Departmental Research. Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

HM000403-HMS/HSDM Instructor Space Survey completed in WebSpace (Lab example) Who are your occupants and how are their S&W coded?   PI: John Harvard Occupants: 12 Paid FTE: 2.81 ASF: 2,541 Paid: 5 Unpaid: OIA # of rooms in lab: 16 Unpaid: 7 Unpaid: IDR Title FTE Account Activity Payroll% HM000032-Professor 0.92 520.45318.6010.000001.379023.1704.65559-HMS^A02, NIH/NEI, CORE GRANT F OR 0% 520.45318.6010.000001.379023.1804.65311-HMS^A02, NIH/NEI, CORE GRANT F 3% 520.45318.6010.000001.379053.0003.65311-HMS^A02, NIH/NEI, Internal Sig 520.45318.6010.000001.379396.0102.65311-HMS^A02, NIH/NINDS, Novel optr 520.45318.6010.000001.730001.0000.65311-Unrestricted UnHMS XT^(A1) Ins IDR 35% 520.45318.6010.149297.379053.0003.65311-HMS^A02, NIH/NEI, Internal Sig 39% 520.45318.6010.149369.379396.0102.65311-HMS^A02, NIH/NINDS, Novel optr 11% HM000403-HMS/HSDM Instructor 1 520.45318.6030.149369.379396.0102.65311-HMS^A02, NIH/NINDS, Novel optr 30% 520.45318.6030.283407.402856.0029.65311-HCNR XT^GreenbeHCNR XT^A02, Fi 10% 520.45318.6150.149369.379396.0102.65311-HMS^A02, NIH/NINDS, Novel optr 520.45318.6150.283407.402856.0029.65311-HCNR XT^GreenbeHCNR XT^A02, Fi HM710010-LHT OT Eligible 0.23 520.45318.6120.149297.379053.0003.65311-HMS^A02, NIH/NEI, Internal Sig 23% HM000902-Fellow, Teaching 0.17 520.45318.6140.000001.746437.0016.00000-Unrestricted UnHMS^MER Teachin 17% 0.49 49% 2.81 83% Unpaid OIA (7 unpaid * 0.04 (0.5 mth)) 0.28 8% Unpaid IDR (7 unpaid * 0.04 (0.5 mth)) 3.37 100% Survey Payroll Percent 27% 19% 65% 81% OIA When you factor in the Unpaid Occupants, we add to IDR and OIA and reduce OR. Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

HMS FY18 Equipment Inventory Timeline (Tag or Dispose!) Apex and OFA Jun-17 Jul- 17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Training on HMS interface to OFA - Apex FY18 Equipment Inventory - Neurobiology FY18 Equipment Inventory - BCMP FY18 Equipment Inventory – Cell Biology FY18 Equipment Inventory - MBIB FY18 Equipment Inventory - Genetics FY18 Equipment Inventory – Sys Biology FY18 Equipment Inventory – ICCB-L FY18 Equipment Inventory – HiTs FY18 Equipment Inventory – IT FY18 Equipment Inventory - Others Open Forum 06.09.17 Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

60% Other Institutional Activities Facilities and Equipment Depreciation costs are allocated based on Space Survey. Inventory Space Survey Depreciation 90% Organized Research $9,000 OR Equip A Depreciation $10,000 Equip A Room 125 Dept A Equipment Inventory 10% Instruction $1,000 INST 40% Organized Research $8,000 OR Equip B Depreciation $20,000 Equip B Room 111 60% Other Institutional Activities $12,000 OIA

Things you can do today: Make sure your PINS data accurately reflects use of space, especially where organized research projects are executed. As always, ensure salaries are reflective of effort. Review “award types” for accuracy. If in doubt, contact us. Track locations of equipment to ease inventory process. Manage vacant space. If not occupied, costs related to that space do not get reimbursed through the F&A proposal.