Policy Perspective
F&A Cost Rates and Reimbursement Pressures Under COVID-19: Maintaining a Fair and Reliable System
The document, prepared by the Council on Governmental Relations (COGR), examines the significant challenges and emerging considerations affecting Facilities and Administrative (F&A) cost rates and reimbursements for research institutions during and after the COVID-19 pandemic. It details how the pandemic has disrupted traditional processes for developing F&A cost rate proposals, especially
Implementation and Readiness Guide for the OMB Uniform Guidance
The "Implementation and Readiness Guide for the OMB Uniform Guidance," prepared by the Council on Governmental Relations (COGR), serves as a comprehensive resource for institutions to understand, prepare for, and implement the significant changes in the OMB's August 2020 revision to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (
Funding Sources for Research Universities (Addendum to Finances of Research Universities – June 2014)
The document, produced by COGR in July 2020 as an addendum to its 2014 report, outlines the severe financial challenges faced by research universities amid the COVID-19 pandemic and related economic downturn. It details the various funding sources available to such institutions—both unrestricted and restricted—including state appropriations, tuition, federal and private grants, endowment income, g
COI Part 2 Case Studies: June 2020 Meeting
This document presents a case study involving a major public university that faced scrutiny after receiving letters from the NIH regarding undisclosed foreign funding and faculty commitments. The case centers on a professor with significant NIH and NSF funding who engaged in a longstanding, unpaid research collaboration with a foreign institution (UU) and subsequently received an unsolicited honor
Furlough Programs and Implications for Financial Research Compliance (Updated)
COGR provides a comprehensive analysis of the financial and compliance implications of implementing furlough programs at higher education and research institutions, particularly in response to the budgetary pressures brought about by the COVID-19 pandemic. It examines key considerations such as federal cost principles under 2 CFR 200, the treatment of different funding scenarios, split-funded empl
Frequently Asked Questions Regarding COVID-19’s Impact on Federal Awards (Version 2.0)
The document provides a comprehensive update on federal funding agency guidance and flexibilities in response to the disruptions caused by the COVID-19 pandemic. The Office of Management and Budget (OMB) has directed federal agencies to provide short-term administrative and financial relief, although implementation of these flexibilities varies by agency. Some agencies, such as the NIH, have permi
