F&A

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

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

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

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

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

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

DOD ONR Indirect Cost Memo - read more...

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

FAIR Cost Models Guide - read more...

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

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

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

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...

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

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

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

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

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

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

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

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

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

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

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

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

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

Cost of Federal Research Infographic - read more...

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

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

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

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

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

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

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

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

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

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

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

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.

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.

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.

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

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

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

Posted April 21, 2021

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

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

NFRI Current Plans and Initiatives - read more...

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

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

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

Excellence in Research Executive Summary - read more...

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

NFRI Partnership Principles - read more...

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

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

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

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

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

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

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

The Politics of Indirect Costs - read more...

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

Droegemeier Full Written Testimony - read more...

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

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

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."

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

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

Posted June 12, 2017

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

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

FAFrequentlyAskedQuestions - read more...

CostofResearchInfographic - read more...

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

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

Posted April 17, 2017

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

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

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

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

F&A Survey Results Available to COGR Membership

Click here.

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

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

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

An Analysis of the DCA Best Practices Manual - COGR Interpretations

Click here to view the paper.

GAO Report on Federal Research Grants

COGR Preliminary Analysis of GAO Report on Federal Research Grants 

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

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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. 

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

COGR Survey of F&A Rates

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

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

Click here to view the Policy Paper. 

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

Cost and Facility Issues in Conducting Stem Cell Research

Summary of June 2005 COGR Meeting Discussion

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.

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

50th Anniversary COGR Publication - read more...

Sponsored Programs Offices: A Continuing Evolution Responding to Federal Requirements

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

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

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

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

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

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

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

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

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

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