In response to federal funding agencies and congressional committees expressing concern regarding certain activities that threaten the integrity of the U.S. research enterprise, the Office of the Vice Provost for Research has collected and collated updated guidance for Harvard Researchers in... Read more about Faculty Disclosure Resources
Refer to the documents on this page for an outline of best practices approach for FAS and SEAS regarding questions around supplementing stipends or setting up a secondary appointment for work performed on sponsored awards as well as for a flow chart for determining whether a stipened should be supplemented.... Read more about Supplementing Stipends
Responsible Office: FAS Office of Finance/ SEAS Office of Accounting
Effective Date: July 1, 2017
Revision Date: November 16, 2018
Policy Statement and Reason for Policy
The Faculty of Arts and Sciences (FAS) and the John A. Paulson School of Engineering and Applied Sciences (SEAS) provide substantial academic facilities, including laboratories, libraries and information technologies, administrative support, and other resources that enable faculty to engage in innovative research and incomparable scholarly activities. The cost of providing the staffing and infrastructure necessary to support the programmatic activities of our faculty is borne largely by the FAS and SEAS; thus, it is critical that FAS and SEAS receive... Read more about FAS and SEAS Policy on Assessments on Current Use Gifts and Sponsored Awards
This policy is intended to clarify when payments to fellows should be treated as gross income, as qualified payments for tuition or fees for a degree program, or as reimbursements for bona fide University business expenses that the individual incurred on Harvard’s behalf.
Investigators working with new sponsors should attempt to clarify whether funding will be made available to them in the form of a gift or a grant. Gifts and grants are handled by two separate Harvard units and each carry their own distinct sets of policies and procedures.... Read more about Gift vs. Grant
With the approval of external sponsors and the University, faculty members are permitted to augment academic salaries with sponsored funds for up to 3/9ths of the academic salary, as compensation for the time spent on the associated sponsored research projects. A quantifiable supplemental faculty compensation request in a grant proposal constitutes a commitment of effort that must be fulfilled, whether or not salary is paid for the effort on that project. Any committed effort that is not compensated by the project becomes a cost-sharing burden for the FAS.
Adherence to this policy is required for all effort related to federally sponsored grants and contracts as well as any non-federal awards where the sponsor requires effort reporting and/or salary certification.
The University defines administrative and clerical personnel as providing non-technical supporting services that benefit departmental, institute, or center activities or objectives, including functions such as clerical support, financial management, procurement of materials and services, business services, budget and planning, and personnel management.
Principal Investigators are responsible for managing expenditures on their grants and for working with administrators to project sponsored accounts and ensure that over-expenditures do not occur. If interest charges on deficits are significant, they are passed on from Harvard’s central bank to FAS departments and centers, which may in turn pass them on to non-sponsored fund(s) belonging to the PI. (Policy is being revised)
Federal funding agencies require that institutions working on subawards under Harvard prime awards follow all of the rules and regulations that would apply if the award had been issued to them directly.
Cost-sharing commitments are generally discouraged in proposals unless they are required by the sponsor. If a proposal commits a quantified portion of a PI’s academic year effort or lists other direct costs that will be paid for by University or sponsored funds, this constitutes a commitment by the University to cost share. Cost shared effort needs to be certified annually, and companion accounts must be set up to track any other items committed.... Read more about Cost Sharing
In accordance with OMB costing principles, it is necessary to explain and justify transfers of charges onto federally-funded sponsored awards, where the original charge was previously recorded elsewhere on Harvard's General Ledger.