F&A and the Cost of Research

F&A - What Is It and How Does it Work?

Due to recent concerns raised over Facilities and Administrative Costs, COGR staff has prepared the following documents to help explain and clarify what F&A costs are and how the system works.

F&A Primer

F&A Talking Points

COGR One Pager on F&A

Frequently Asked Questions

Cost of Research Infographic

​Comparing Foundations to Federal Research Support


James Luther, COGR Board Chair and Associate Vice President of Finance and Compliance Officer at Duke University, testified on Capitol Hill on May 24, 2017 on "Examining the Overhead Costs of Research."  

Watch the full hearing

Transcript of Oral Testimony

Written Testimony

Responses to Additional Questions