A-21 Functional Categories

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OSP: Codes used to associate expense types with the appropriate Facilities and Administrative (F&A) rate proposal category for cost allocation in compliance with the Uniform Guidance, Appendix III.  Harvard’s Chart of Accounts captures the A-21 code on the activity value.  Typically all accounts of the segment share the same activity value and therefore the same A-21 code. The main account activity, however, should reflect the preponderance of activity for the segment.  The codes are:

• A01 – Instruction and Departmental Research
• A02 – Organized Research
• A03 – Other Sponsored Activities
• A04 – Other Institutional Activities
• A05 – Service Facilities/Recharge Centers
• A06 – General Administration and General Expenses
• A07 – Departmental Administration Expenses
• A08 – Sponsored Projects Administration
• A09 – Student Administration and Services
• A10 – Operation and Maintenance Expenses
• A11 – Library Expenses
• A12 – Depreciation and Use Allowances
• A13 – Interest
• A14 – Fringe Benefits
• A15 – Scholarships and Student Awards