The 2023 COGR Facilities & Administrative (F&A) Survey, conducted between January and May 2023 with 119 institutional respondents, provides a comprehensive analysis of current F&A cost recovery practices in research institutions across the United States. The survey's findings are presented in aggregate to ensure confidentiality, serving both as a benchmarking tool for member institutions and as an advocacy instrument to inform regulatory revisions, such as updates to 2 CFR 200. Key results include comparative analyses of F&A rates as negotiated with cognizant audit agencies, differences across public versus private and medical or land-grant institutions, and the quantification of the "cap subsidy" that institutions bear due to capped recovery rates. Notably, the survey examines various aspects of F&A administration, including the definitions used for off-campus activities, prevalence and challenges related to F&A waivers, cost sharing data, research space utilization, and the frequency of engaging internal versus external expertise in preparing F&A proposals.
The survey highlights ongoing challenges faced by research universities, such as the consistent need to subsidize research beyond what is federally reimbursed, complexities in defining and applying off-campus rates, and variability in waiver policies and cost-sharing levels. Furthermore, while most institutions retain in-house expertise for F&A proposal development, a significant proportion also rely on consultants for preparation and negotiation, especially among institutions with smaller research portfolios. The findings underscore COGR's role in fostering dialogue and providing actionable data to its members, while also emphasizing the forthcoming "F&A Capstone" report, intended to offer a deeper analysis of the costs associated with inaction regarding F&A policy and funding limitations. Overall, the survey serves as a critical resource for policy development, compliance strategy, and operational benchmarking in research administration.
