The document provides a comprehensive overview of the 2016 COGR F&A (Facilities and Administrative) survey, updates on federal indirect cost rate negotiation, and pressing issues affecting research universities. Led by a panel of experts from Vanderbilt University, Northern Arizona University, Cornell University, and Huron Consulting Group, the session highlighted survey findings on F&A rates across institutions (FY12–FY20), negotiation experiences, and methodological trends, noting a high overall response rate and the commitment to ongoing data refinement. The panel addressed the evolving landscape of federal rate negotiations, underscored by staffing shortages, organizational changes, and the need for streamlined processes, while noting consistent increases in negotiated rates, especially for institutions investing in new facilities.
Key topics included the implementation complexities of direct charging for Single IRB (sIRB) costs under new NIH policy, the implications of the recent GAO report recommending improvements to the federal indirect cost rate-setting process, and clarifications around Uniform Guidance (UG) and related FAQs—specifically on cost accounting standards, utility cost adjustments, and software capitalization practices. The experiences of individual institutions, such as the separation of Vanderbilt University and its Medical Center and recent negotiations at Northern Arizona and Cornell, illustrated the practical challenges institutions face regarding space classification, research base calculations, off-campus definitions, and capitalization policies. The session closed with lessons from the Columbia University DOJ settlement, reinforcing the importance of explicit, consistent policies on the application of on- versus off-campus F&A rates, and emphasized that clarity, compliance, and communication with federal cognizant agencies are critical to efficient, fair negotiations and minimizing administrative burden.
