The document outlines a discussion by a cloud workgroup at the February 2020 COGR Meeting regarding the complexities research institutions face with cloud computing. The history section traces the evolution of cloud services from Amazon’s AWS debut in 2006 to key policy milestones and reports, highlighting the emergence of indirect cost (Facilities & Administrative, or F&A) considerations as a significant factor, particularly as funding agencies like NSF restrict F&A on cloud expenditures. The workgroup’s approach identifies various critical concerns, such as defining F&A in relation to cloud expenses, the treatment of these costs within the Modified Total Direct Cost (MTDC) base, risks of inequitable practices or perverse incentives, complications with external vendors versus internal service provision, accounting challenges, internal policies, and the repercussions for F&A rate agreements.
A survey was discussed, aimed at gathering data on institutional policies, primary vendors, accounting practices, annual expenditures, internal service provision, and the balance between internal and external cloud services. The document concludes by emphasizing that this is a paper of considerations, not recommendations, with further actions or advocacy contingent upon feedback and member input. The group seeks collaborative dialogue to inform the timing and content of the paper, signaling openness to ongoing comments, questions, and concerns from the research community.
