F&A

September 1, 2026

F&A Cost Reimbursement Materials - read more...

 

August 15, 2025

JAG FAIR Reimbursement Model Institutional Modeling and Alternative Charging Considerations - read more...

 

July 15, 2025

Frequently Asked Questions (FAQs) on JAG Effort and FAIR Model - read more...

 

July 15, 2025

Joint Associations Group (JAG) on Indirect Costs: Virtual Town Hall on FAIR Model on July 15 - read more...

 

July 9, 2025

Financial Accountability in Research (FAIR) Model - read more...

 

June 16, 2025

COGR, NACUBO, and 16 Other Organizations File Amicus Brief Supporting Community Appeal of Indirect Cost Reimbursement Rate Cap - read more...

 

June 13, 2025

DOD ONR Indirect Cost Memo - read more...

 

June 12, 2025

Joint Associations Group on Indirect Costs Shares Subject Matter Expert Recommendations with Research Community - June 12, 2025 - read more...

 

June 12, 2025

FAIR Cost Models Guide - read more...

 

June 12, 2025

JOINT ASSOCIATIONS GROUP (JAG) RELEASE OF RECOMMENDATIONS OF THE JAG SUBJECT MATTER EXPERTS GROUP INFORMATIONAL WEBINAR - read more...

 

June 5, 2025

Joint Associations Group (JAG) on Indirect Costs: What’s New and What’s Next: June 2025 COGR Meeting - read more...

 

May 16, 2025

Implementation of a 15% Indirect Cost Cap on Assistance Awards to Institutions of Higher Education - read more...

 

May 16, 2025

Statement by COGR President Matt Owens on the Department of Defense (DOD) Policy Capping Research Indirect Cost Reimbursement Rates at 15% for Universities - read more...

 

May 12, 2025

Recording Now Available: May 8 & 12 National Town Hall Webinars by the Joint Associations Group (JAG) on Indirect Costs-Toward a New Indirect Costs Funding Model - read more...

 

May 12, 2025

May 12: Joint Associations Group (JAG) on Indirect Costs: Toward a New Indirect Costs Funding Model Slide Presentation - read more...

 

April 28, 2025

COGR Joins Second Amicus Brief on HHS/NIH Grant Terminations Suit - read more...

 

April 22, 2025

Indirect Costs Subject Matter Experts (SME) Team - read more...

 

April 8, 2025

National Organizations Announce Joint Effort to Develop a New Indirect Costs Funding Model - read more...

 

February 28, 2025

Explain Facilities & Administrative Costs. You Have Thirty Seconds: February 2025 Meeting - read more...

 

February 25, 2025

Considering the Potential NIH 15% F&A Cost Reimbursement Rate and Its Institutional Impacts: February 2025 Meeting - read more...

 

February 24, 2025

COGR, APLU, AAU, AAMC, ACE, and NACUBO Release: Understanding the Real Costs of Research - read more...

 

February 24, 2025

Facilities & Administrative (F&A/Indirect) Cost Rates Are NOT a Percent of the Total Award Infographic - read more...

 

February 18, 2025

COGR Joins AAU and APLU Presidents in Submitting Joint Letter to Government Officials in Response to Unnecessary Disruptions to Federally Supported Research - read more...

 

February 10, 2025

NIH 15% Cap on Indirect Cost Reimbursement - Information & Resources - read more...

 

February 9, 2025

Statements and Article Quotes from COGR and Other Higher Education Associations on NIH's 15% Cap on Facilities and Administrative Costs Reimbursement - read more...

 

February 5, 2025

Facilities & Administrative Costs of Research: One Pager - read more...

 

December 17, 2024

F&A Survey Capstone: Cost Reimbursement Rates, Actual Reimbursement, and Growing Regulatory Burden - read more...

 

December 6, 2024

Cost of Federal Research Infographic - read more...

 

December 5, 2024

Frequently Asked Questions about Facilities and Administrative (F&A) Costs of Federally Sponsored University Research - read more...

 

December 5, 2024

Breaking Down the Costs of Federal Research at Universities - read more...

 

October 24, 2024

2023 F&A Survey Results (Log In Required) - read more...

 

October 23, 2024

The F&A Capstone : A Final Report on the 2023-2024 Survey - read more...

 

April 2, 2024

COGR Joins AIRI in Submitting Comments to OMB on the Treatment of Salaries and the Executive Level II Salary Limitation - read more...

 

December 12, 2023

Results from the COGR Survey on the Cost of Complying with the New NIH DMS Policy - read more...

 

October 26, 2023

The 2023 COGR F&A Survey: Results & Updated Analysis: October 2023 Meeting - read more...

 

August 10, 2023

2023 F&A Survey Reports - read more...

 

June 8, 2023

The COGR 2023 F&A Survey Preliminary Results: June 2023 Meeting - read more...

 

March 14, 2023

COGR Responds to OMB's RFI: Uniform Guidance (2 CFR 200) - read more...

COGR has posted its Letter to OMB, in response to OMB’s Request for Information (RFI) – Uniform Guidance. We expect OMB to review responses from all stakeholders and publish proposed revisions to the Uniform Guidance later in 2023. Contact Krystal Toups at ktoups@cogr.edu or David Kennedy at dkennedy@cogr.edu if you have comments or questions

 

March 10, 2023

COGR Posts DRAFT Response to OMB (Uniform Guidance) - read more...

 

February 21, 2023

COGR Requests a 30-Day Extension to Respond to OMB's RFI - read more...

COGR requested a 30-day extension to respond to OMB’s RFI regarding updates to 2 CFR Part 200, Uniform Guidance.

 

December 14, 2022

COGR Submits Letter to HHS on Timely Establishment of Indirect Cost and Fringe Benefit Rate Agreements - read more...

COGR submitted a letter to Mak Karim, the National Director for Cost Allocation Services at the U.S. Department of Health and Human Services. In the letter, COGR requests assistance to facilitate improvements in the speed of the review and approval process associated with indirect cost and fringe benefit rates.

 

November 14, 2022

Research Security and the Cost of Compliance – Phase I Report, Disclosure Requirements Now Available - read more...

COGR conducted Phase I of the survey described in this report to quantify the considerable time and resources (financial and otherwise) that research institutions have invested (or will invest) to achieve compliance with the Disclosure Requirements.  COGR is providing this Phase I report to research institutions and federal research funding agencies in the hope that it will both encourage and facilitate discussions of equitable cost allocation, as well as how “return on investment” (ROI) should be considered and measured.

 

May 14, 2021

COGR Writes to NSF to Address Concerns on Recent Audit Findings Related to Application of the F&A Cost Rate - read more...

Posted on May 14, 2021

 

April 21, 2021

ARCHIVED: F&A Cost Rates and Reimbursement Pressures Under COVID-19: Maintaining a Fair and Reliable System - read more...

 

April 21, 2021

F&A Cost Rates and Reimbursement Pressures Under COVID-19: Maintaining a Fair and Reliable System - read more...

Posted April 21, 2021

 

November 22, 2019

Excellence in Research: The Funding Model, F&A Reimbursement, and Why the System Works: Slide Presentation Resource for Institutions - read more...

 

November 22, 2019

COGR Releases PPT Version of "Excellence in Research" - read more...

 

May 9, 2019

NFRI Current Plans and Initiatives - read more...

 

May 8, 2019

F&A and the Cost of Research - read more...

 

April 12, 2019

Excellence in Research: The Funding Model, F&A Reimbursement, and Why the System Works - read more...

 

April 12, 2019

COGR Releases "Excellence in Research: The Funding Model, F&A Reimbursement, and Why the System Works" - read more...

Posted April 12, 2019

Additional F&A Resources

 

April 12, 2019

Excellence in Research Executive Summary - read more...

 

March 5, 2019

NFRI RPSC (aka F&A) Working Group: February 2019 Meeting - read more...

 

November 5, 2018

NFRI Partnership Principles - read more...

 

November 5, 2018

Research Project Support Costs Work Group - read more...

 

October 31, 2018

The COGR F&A Paper: October 2018 Meeting - read more...

 

September 21, 2018

ARCHIVED: F&A E Library - read more...

 

September 20, 2018

Factors that Influence Facilities & Administrative Cost Rates at Research Intensive Universities: June 1998 - read more...

 

September 20, 2018

COGR Letter on Indirect Costs to Primary Reps on Revision of A-21 - read more...

 

September 20, 2018

COGR Letter on Coopers & Lybrand Review of Inspector General’s Report on Indirect Costs - read more...

 

September 20, 2018

COGR Memo on Variations in Administrative Cost Rates of Research – A Look at 8 Universities - read more...

 

May 3, 2018

The Politics of Indirect Costs - read more...

 

March 16, 2018

Increased Cost of University Based Research - read more...

 

October 30, 2017

Droegemeier Full Written Testimony - read more...

 

September 5, 2017

F&A Explainer Video (2017) - read more...

 

August 24, 2017

Discussion Points on Facilities and Administrative Costs and Regulatory Reform - read more...

 

August 24, 2017

Associations Oppose Cuts to NIH Budget - read more...

COGR joined with over 100 other organizations Monday on a letter to Office of Management and Budget Director Mick Mulvaney and Health and Human Services Secretary Tom Price to oppose the proposed cuts to NIH funding and facilities and administrative (F&A) costs in the Administration's FY18 budget. 

Among other things, the letter states that "If the Administration’s proposal to reduce NIH support for F&A moves forward, it will make research unaffordable for many institutions and ultimately lead to less research carried out across the country", and that "the economic impact could also be significant; communities will lose jobs, and the country will fall behind as our foreign competitors forge ahead in medical research. These consequences will hurt patients, scientists, and all Americans."

 

July 10, 2017

Transcript edits and responses to additional questions for the May 24, 2017 hearing titled, "Examining the Overhead Cost of Research" – James Luther - read more...

 

June 12, 2017

COGR Letter to Mulvaney and Price Objecting to NIH and F&A Budget Cuts - read more...

Posted June 12, 2017

 

May 25, 2017

Oral Testimony: Examining the Overhead Cost of Research - read more...

 

May 25, 2017

Written Testimony: Examining the Overhead Cost of Research - read more...

 

May 25, 2017

FAFrequentlyAskedQuestions - read more...

 

May 25, 2017

CostofResearchInfographic - read more...

 

May 25, 2017

F & A and the Cost of Research - read more...

 

April 17, 2017

At OMB Request: Letter to Identify OMB Actions to Reduce Administrative Burden - read more...

Posted April 17, 2017

 

April 5, 2017

ARCHIVED: F&A Primer - read more...

 

April 5, 2017

ARCHIVED: F&A Talking Points - read more...

 

April 5, 2017

ARCHIVED: COGR One Pager on F&A - read more...

 

March 1, 2017

2017 COGR Survey of F&A Rates - read more...

 

March 1, 2017

F&A Survey Results Available to COGR Membership

Click here.

 

February 28, 2017

2017 SURVEY OF FACILITIES & ADMINISTRATIVE (F&A) RATES EXECUTIVE SUMMARY - read more...

 

February 28, 2017

Appendix A: 2017 F&A Survey - read more...

 

February 28, 2017

Appendix B Data: 2017 F&A Survey - read more...

 

December 1, 2016

An Analysis of the DCA Best Practices Manual - COGR Interpretations

Click here to view the paper.

 

October 6, 2016

 

November 13, 2015

November 13, 2015: COGR Submits Letter to OMB on Utility Cost Adjustment Methodology - read more...

Click here

 

November 13, 2015

COGR Adjust UCA

November 13, 2015: COGR submits letter to OMB with Proposed Modifications to the Utility Cost Adjustment Methodology used in F&A Rate Proposals. Click here to read the letter.

 

COGR Implementation and Readiness Guide for OMB Uniform Guidance is available. 

 

April 27, 2012

COGR Response to Advanced Notice (and concern with Flat Rates) – April 27, 2012 - read more...

 

October 1, 2011

COGR Survey of F&A Rates

Contact COGR for Historical F&A Rates and Components Data Tables
 

 

May 5, 2011

Improving the F&A Rate-Setting Process with the Federal Government

Click here to view the Policy Paper. 

 

November 1, 2010

Federal Funding Agency Limitations on Cost Reimbursement: A Request for Consistency in the Application of Federal Guidelines

Click here to view the Policy Paper
Click here to view the Appendix

 

June 1, 2005

Cost and Facility Issues in Conducting Stem Cell Research

Summary of June 2005 COGR Meeting Discussion

 

June 1, 2005

ARCHIVED: Cost of Compliance: Report of the Working Group on The Cost of Doing Business

Click here to view Study.
Click here to view Table of Contents.
Click here to view Inventory.

 

October 5, 2001

ARCHIVED: COGR Memo on COGR Facilities and Administrative Cost Rates Survey for 1999-2000 - read more...

 

October 21, 1998

50th Anniversary COGR Publication - read more...

 

January 1, 1998

Sponsored Programs Offices: A Continuing Evolution Responding to Federal Requirements

Click here to view

 

November 2, 1994

Dispelling the Myths About Indirect Costs Gary Talesnik - read more...

 

March 1, 1992

ARCHIVED: UW Primer on indirect costs - read more...

 

September 1, 1990

ARCHIVED: Variations in Research Indirect Cost Rates (1969) - read more...

 

September 1, 1990

ARCHIVED: Study of variations on overhead rates among institutions (1987) - read more...

 

September 1, 1990

ARCHIVED: COGR Comments on GAO Study of Indirect Costs of Federally Sponsored Research (1969) - read more...

 

September 1, 1990

ARCHIVED: COGR Proposal to Reduce the Controversy of the Administrative Costs of Research (September 1984) - read more...

 

April 7, 1988

What Does An Analysis of Indirect Cost Rates Reveal? - read more...

 

November 20, 1987

Indirect Costs of Research at Colleges and Universities - Some Observations, Questions and Answers - read more...

 

November 3, 1987

COGR Letter to Jon Glaudemans OMB on Incentives to Control Indirect Costs at Research Universities - read more...

 

February 15, 1985

COGR Letter to Prime Reps on Preliminary Study of the Administrative Cost Component of the Indirect Cost Rates of Eight Universities - read more...