Policy Perspective
The Single Audit - Updates and a Potential for Efficiency Never Fully Realized
Several Single Audit related activities have occurred over the past few months including, release of the Office of Management and Budget (OMB) draft 2025 Compliance Supplement, a revised AICPA guide to Government Auditing Standard (GAS) and Single Audits, and new requirements dictated by Executive Orders that seem to disregard the Single Audit entirely.
Framework for Navigating the 2025 Administration Transition
COGR has recently updated its "Framework for Navigation the 2025 Administration Transition" to include a Summary of Emerging Federal Terms and Conditions.
Committee Reports—October 2025 Meeting
The October 24, 2025 Committee Reports & Hot Topics document from the four standing COGR Committees outlines recent and ongoing activities across its four main committees: Contracts & Grants Administration (CGA), Research Ethics & Compliance (REC), Research Security & Intellectual Property (RSIP), and Costing and Financial Compliance (CFC). Key issues discussed include federal poli…
Uniform Guidance Revisions—Then, Now and When October 2025
A summary from COGR's October 2025 membership meeting of updates to the Uniform Guidance (2 CFR 200) Compliance Supplement affecting research institutions’ management of federal awards, as well as potential issues in future F&A cost reimbursement models.
Navigating the Storm 2.0: Institutional Perspectives on a Changing Federal Landscape—October 2025
The document outlines the agenda and discussion framework for “Navigating the Storm 2.0: Institutional Perspectives on a Changing Federal Landscape,” a session held by COGR on October 24, 2025. The event features COGR directors leading table discussions on pressing topics such as research security, compliance challenges, financial and administrative (F&A) cost reimbursement, research funding c
Overview of DOD Cybersecurity Model Certification 2.0 – Updated October 2025
The document provides an overview of the Department of Defense’s Cybersecurity Maturity Model Certification (CMMC) 2.0, which establishes revised standards to ensure contractors—including universities working with Controlled Unclassified Information (CUI) or Federal Contract Information (FCI)—appropriately protect sensitive data. CMMC 2.0 simplifies compliance by reducing certification levels from…
Update from COGR on Department of Energy Limitations on Reimbursement of Indirect Costs
The document outlines recent policy changes implemented by the Department of Energy (DOE) regarding the reimbursement of indirect costs under financial assistance awards. While the policy explicitly exempts Institutions of Higher Education (IHEs), it imposes significant limitations on indirect cost recovery for other recipient types, such as state and local governments (capped at 10% of total awar
Uniform Guidance Resources
A compilation of resources related to 2 CFR 200 "Uniform Guidance"
