The document, authored by the Council on Governmental Relations (COGR) and published in January 2010, presents an informative set of materials concerning Facilities and Administrative (F&A) costs in research settings. Prepared by a dedicated working group comprising professionals from several major universities and consulting expertise, the materials aim to clarify the concept, structure, and significance of F&A rates. The collection includes a technical overview detailing the history, components, and development process of F&A rates; a case study designed for faculty and individuals less familiar with these costs; and a compilation of twenty frequently asked questions and answers on the topic.
These educational resources collectively emphasize the importance of F&A costs in supporting research infrastructure and activities within educational institutions. The documents refer extensively to the Office of Management and Budget (OMB) Circular A-21, which outlines cost principles for such institutions. The initiative reflects a commitment to increasing transparency, understanding, and engagement regarding administrative and facilities-related expenses associated with research grants. The COGR invites feedback and dialogue from the academic and research communities to further refine and expand these materials.
