Service Centers

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OSP: Unit that recovers costs through charges to users.  At Harvard, there are three types of Service Centers: Academic Service Center:  Units within Harvard departments or centers that charge for goods or services that directly support the research or academic mission of the University and recover costs through charges to internal and external users.   Specialized Service Centers (“SSC”):  A category of Academic Service Centers with annual operating expenses of more than $1 million or that provide highly complex or specialized services to a select group of users.  The billing rates for these centers are based on their direct operating costs and an allocated portion of F&A costs. If the F&A is not included in the service center rates these amounts must be covered by other school/tub funds and excluded from the federal F&A calculations.  SCCs are called Specialized Service Facilities “SSF” in A21. Central Service Units:  Separate operating units that are generally not part of academic tubs and provide services to the entire University community.  Examples of central service units include University Dining Services, Harvard University Information Technology, and Harvard Real Estate Services.  Central service units are not covered under this policy but still must comply with A-21. 

Taimu: Department or functional unit that performs specific technical or specialized services primarily for the benefit of other University internal users. Users are charged billing rates that are intended to cover the aggregate costs of the center. Services may also be provided to external users on an incidental basis, but require monitoring.