The document outlines the agenda and key topics addressed by the Costing Committee at a meeting of the Council on Governmental Relations (COGR) in October 2017, comprising representatives from major research universities. The committee, led by members from institutions such as Alabama, Harvard, Northwestern, and others, discussed a variety of current financial and compliance issues relevant to research administration. Central topics included changes to procurement regulations, particularly the micro-purchase threshold as updated in the National Defense Authorization Act, and ongoing challenges in applying facilities and administrative (F&A) costs to modern research expenditures such as cloud computing and technological equipment.
Other issues included complexities around direct charging, service centers, and recent F&A rate negotiations, with attention given to case studies and the impact of DS-2 documentation. The committee also grappled with auditor interpretations that conflict with federal policies on the timing of reimbursements, prompting calls for public comment to the Office of Management and Budget. Clarifications were offered regarding federal expectations on software capitalization, emphasizing alignment with generally accepted accounting principles. Additional concerns on the agenda included negotiations of F&A rates with subrecipients, the administrative burden posed by foundations, the repercussions of recent NSF audits, and broader transparency and myth-busting regarding F&A rates. The committee invited further input from attendees to address emerging issues in research administration finance.
