Policy Perspective
Notification Letter for 45 CFR 46.118 Determinations for NSF Awards
COGR has been working with NSF staff to develop
Costing Issues
COGR provides an in-depth analysis of how universities address federal requirements for effort reporting related to compensation on federally funded research awards. Triggered by recent audit findings and heightened oversight, the paper explores the relevant federal guidance—principally OMB Circular A-21 and A-110—and highlights the inherent challenges universities face in accurately tracking and