1. 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
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

2. 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
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

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

4. 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
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

5. 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 (A07) – Should be used for Administrative salaries.
-Activity (A01) – Should be used for Instruction + Departmental Research.
Open Forum
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

6. 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:
Paid FTE:
ASF: ,541
Paid:
Unpaid: OIA
# of rooms in lab:
Unpaid:
Unpaid: IDR
Title
FTE
Account
Activity
Payroll%
HM Professor
0.92
HMS^A02, NIH/NEI, CORE GRANT F OR 0%
HMS^A02, NIH/NEI, CORE GRANT F 3%
HMS^A02, NIH/NEI, Internal Sig
HMS^A02, NIH/NINDS, Novel optr
Unrestricted UnHMS XT^(A1) Ins
IDR
35%
HMS^A02, NIH/NEI, Internal Sig
39%
HMS^A02, NIH/NINDS, Novel optr
11%
HM HMS/HSDM Instructor 1
HMS^A02, NIH/NINDS, Novel optr
30%
HCNR XT^GreenbeHCNR XT^A02, Fi
10%
HMS^A02, NIH/NINDS, Novel optr
HCNR XT^GreenbeHCNR XT^A02, Fi
HM LHT OT Eligible
0.23
HMS^A02, NIH/NEI, Internal Sig
23%
HM Fellow, Teaching
0.17
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
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

7. 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
Questions? Contact Grace Shin & Brian Kimball, HMS, Finance, Cost Analysis

8. 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

9. 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.