Appendix 3 to F&A Capstone Report: COGR Member Universities Responding to 2023 Cost Reimbursement Rate Survey

The document presents data from the COGR 2023 F&A (Facilities & Administrative) Survey, focusing on average administrative cost components at member universities, segmented by U.S. region and institutional research expenditures (HERD categories). The reported averages indicate notable variations across regions and institution sizes, with Northeast institutions consistently reporting some of the highest administrative component averages, while other regions, such as the Midwest and West, display greater variability. Notably, the Southwest region has some categories with zero reported data. Subgroup averages reveal that, regardless of region, most university groups have average administrative components that exceed the federal 26% cap, with the overall survey average at 35.42%, over nine percentage points above the cap. This suggests a widespread issue of under-recovery relative to actual administrative costs incurred by research universities.  The data underscores reasonable regional and institutional differences in administrative expenses due to differing actual costs.