F&A Survey Capstone: Cost Reimbursement Rates, Actual Reimbursement, and Growing Regulatory Burden

The COGR 2023 F&A Survey Capstone analyzes data from 120 research institutions to assess trends and challenges in the reimbursement of Facilities and Administrative (F&A) costs associated with federally funded research. The report finds that universities are increasingly subsidizing research due to regulatory limits—particularly the 26% cap on administrative cost reimbursement—despite growing compliance burdens and minimal increases in reimbursement rates over time. Emerging research institutions, including minority-serving and smaller organizations, are disproportionately impacted by unreimbursed costs, which pose significant barriers to their research participation and threaten the breadth and capacity of the U.S. research enterprise; the report concludes that while the current F&A reimbursement system is fundamentally effective, unresolved policy limitations risk undermining the long-standing partnership between federal funders and research institutions.