The F&A Capstone report presents a comprehensive analysis of the 2023-2024 Facilities and Administrative (F&A) survey, focusing on the distribution of research funding, cost recovery, and compliance burdens across U.S. institutions. The survey data, drawn from a representative sample of research universities and supported by NSF HERD data, highlights persistent disparities between large and small institutions in terms of federal research expenditures, cost recovery rates, and overhead burdens. Smaller institutions (those with under $50M in federal research funding) experience significantly higher general and sponsored program costs—up to 30-44% more—while their F&A recovery rates are notably lower than those of larger institutions, underscoring the inequitable effects of capped administrative cost rates and unreimbursed compliance expenses.
The report further details the trends in F&A rates, the proportionate decrease in federal and state funding for R&D, and the increase in institutional support, with smaller institutions providing disproportionately higher institutional match for each federal dollar spent. Despite rising F&A rates, the split between direct and indirect costs in research funding has remained stable over time, refuting concerns that growth in overhead rates undermines direct research support. The Capstone proposes strategic release recommendations and emphasizes the importance of advocating for fair reimbursement mechanisms and reduced regulatory burdens. Its findings are aimed at informing COGR members, research institutions, federal agencies, and policymakers, providing critical evidence in support of a more equitable federal research funding landscape.
