The document is an organized compendium of resource links and references related to facilities and administrative (F&A) cost rates—commonly known as indirect costs—in the context of university-based research. Spanning from recent publications in 2015 back to foundational analyses in the late 1960s, it provides access to a diverse array of documents, including scholarly articles, government hearings, policy letters, organizational memos, and comprehensive surveys. Sources include academic discussions on the law of diminishing returns for indirect cost recovery, analyses by the Council on Governmental Relations (COGR), federal memoranda regarding cost principles revisions, and studies addressing the variation and justification of indirect cost rates across research-intensive universities.
The collection highlights ongoing debates and policy evolution concerning the calculation, allocation, and management of indirect costs in federally sponsored research. It features commentary on regulatory changes (e.g., to OMB circulars), responses to federal oversight, and proposals aimed at balancing accountability with the financial realities of research administration. Recurring themes include the complexity and administrative burden of cost recovery, transparency and equity in funding, and efforts to dispel misconceptions about indirect costs. Collectively, these resources offer a comprehensive historical and analytical foundation for understanding the financial, regulatory, and operational dimensions of indirect cost rates in higher education research settings.
