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

The document examines the potential impacts on higher education institutions of a proposed 15% Facilities & Administrative (F&A) cost reimbursement rate by NIH, featuring perspectives from university research and financial compliance leaders. Key topics include institutional responses to anticipated reductions in F&A cost recovery, such as adjustments in funding decisions, budget planning, research infrastructure investment, and strategies to maximize direct cost recovery. The discussion also covers legal, regulatory, and sponsor-related considerations, and involves polling institutions on their current and planned practices in light of the policy change, highlighting the challenges and decision-making processes institutions may face under the new reimbursement environment.