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F&A Frequently Asked Questions
The document provides an in-depth explanation of Facilities and Administrative (F&A) costs—also known as indirect costs—associated with federally sponsored research at U.S. universities. F&A costs are essential for maintaining the infrastructure and administrative support required to conduct high-quality research, including laboratory facilities, data management, compliance with health and
F&A Talking Points
The document addresses concerns raised by federal officials and the media regarding the proportion of National Institutes of Health (NIH) grant funding allocated to indirect, or facilities and administrative (F&A), costs—often referred to as overhead. It clarifies that both direct and indirect costs together represent the full expenses of conducting federally sponsored research. F&A costs
F&A Primer
The document provides a thorough overview of Facilities and Administrative (F&A) costs, also known as research operating or indirect costs, within the context of sponsored research at universities. It outlines the distinction between direct costs—such as salaries, lab supplies, and equipment, which are the primary focus of research funding—and F&A costs, which are essential infrastructural
Frequently Asked Questions: Uniform Guidance July 2017
This document, issued by the Council on Financial Assistance Reform (COFAR) in July 2017, is a comprehensive set of Frequently Asked Questions (FAQs) designed to clarify the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200), commonly known as the Uniform Guidance. Serving as supplemental guidance, the docum
Research Regulatory Reform: Recent Legislation and the New Administration
The document provides a detailed overview of recent legislative and executive actions impacting federal research regulation as of early 2017, focusing on their implications for regulatory reform in the research sector. It highlights key legislation, notably the 21st Century Cures Act, the American Innovation and Competitiveness Act (AICA), and the National Defense Authorization Act (NDAA), each pr
Finances of Research Universities - June 2014
“Finances of Research Universities” describes the financial landscape of research universities and calls for active collaboration among all stakeholders to address financial risks to the research enterprise in a productive manner.
Final Common Rule
The document provides a comprehensive overview of the significant revisions made to the Federal Policy for the Protection of Human Subjects, widely known as the Common Rule. These revisions, jointly adopted by numerous federal departments and agencies, reflect a concerted effort to modernize and strengthen regulatory protections for individuals participating in research while addressing substantia
Summary of Changes to the Common Rule
The Council on Governmental Relations provided a detailed overview of the final revisions to the federal Common Rule, which governs the protection of human research subjects, as published in early 2017. The majority of the new regulations take effect on January 19, 2018, with the requirement for single IRB review of multisite cooperative research deferred to January 20, 2020. Significant updates i
Finances of Research Universities Executive Summary June 2014
The executive summary from the Council on Governmental Relations (COGR) provides an analysis of the financial landscape confronting research universities in the United States, highlighting both challenges and the need for collaborative solutions. The document underscores that research universities, despite conducting over $60 billion in annual research and development activities, are grappling wit
