The document, published by the Council on Governmental Relations (COGR), provides a thorough analysis of the U.S. research funding model with a specific focus on Facilities and Administrative (F&A) cost reimbursement. COGR, comprising 190 leading research universities and institutions, outlines the critical role that equitable and transparent F&A reimbursement policies play in sustaining the U.S. research enterprise and maintaining global leadership in research and development. The paper covers the historical evolution of the funding model, clarifies how F&A costs are calculated and applied, and addresses the oversight mechanisms ensuring compliance and transparency. It also dispels common misconceptions, discusses the implications of the 26% administrative cap, and details the regulatory and administrative burdens faced by institutions.
The document evaluates potential alternative funding models but ultimately advocates for the current system due to its demonstrated efficiency, effectiveness, and contribution to economic growth. To further improve the research funding landscape, the paper recommends enhanced communication and transparency, greater flexibility in direct charging, reduction in regulatory burdens, leveraging existing administrative guidance, and regular stakeholder engagement through roundtables. Overall, the COGR emphasizes that a reliable and fair F&A cost reimbursement process is indispensable for continued excellence in research, urging policymakers and stakeholders to engage in informed, constructive dialogue about system improvements.
