The Association of American Medical Colleges, Association of American Universities, Association of Public and Land-grant Universities, and COGR submitted joint...
Financial Management & Compliance
COGR addresses financial requirements impacting research including facilities and administrative (F&A/Indirect) cost reimbursement, financial reporting, salary allocation documentation (e.g. effort reporting), financial risk management, internal controls, and audits.
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Updated: Costing Points to Consider for Terminations and Suspensions (V.2)
Communications from federal agencies about terminations and suspensions are inconsistent with each other and often with sponsor policies and Uniform Guidance.&…
Points to Consider for Reimbursement of Expenses Under Active Grants (V.2): Framework for Navigating the 2025 Administration Transition
Changes to federal payment systems, processes, and requirements implementing
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’...
Facilities & Administrative (F&A/Indirect) Cost Rates Are NOT a Percent of the Total Award Infographic
The document explains that a 50% Facilities & Administrative (F&A) cost rate, which is applied only to Modified Total Direct Costs (MTDC) rather than the total award...
F&A Cost Reimbursement Materials
COGR provides this compilation of resources, many developed by COGR, explaining Facilities and Administrative (F&A/Indirect) costs, the importance of these co
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Point of Contact
Cindy Hope
Director, Costing and Financial Compliance
All Financial Management & Compliance Articles
Appendix 3 to F&A Capstone Report: COGR Member Universities Responding to 2023 Cost Reimbursement Rate Survey
The document presents data from the COGR 2023 F&A (Facilities & Administrative) Survey, focusing on average administrative cost components at member universities, segmented by U.S. region and institutional research expenditures (HERD categories). The reported averages indicate notable variations across regions and institution sizes, with Northeast institutions consistently reporting some o
Indirect Costs Subject Matter Experts (SME) Team
The Indirect Costs Subject Matter Experts (SME) Team is a distinguished group composed of leaders and experts from diverse sectors closely connected to research, academic administration, finance, government, and the private sector. Chaired by Kelvin Droegemeier, a prominent academic and former White House Office of Science and Technology Policy Director, the team includes senior research executive
The 2023 COGR F&A Survey: Results & Updated Analysis: October 2023 Meeting
The 2023 COGR Facilities & Administrative (F&A) Survey, conducted between January and May 2023 with 119 institutional respondents, provides a comprehensive analysis of current F&A cost recovery practices in research institutions across the United States. The survey's findings are presented in aggregate to ensure confidentiality, serving both as a benchmarking tool for member insti
Cost of Compliance: Results from the COGR Survey on the Cost of Complying with the New NIH DMS Policy
The document summarizes the findings from a 2022 COGR survey assessing the financial and administrative burdens imposed by the new NIH Data Management and Sharing (DMS) Policy, effective January 2023, which expanded data management requirements to all NIH-funded research projects generating scientific data. The survey, completed by 34 institutions (29 mid-size to large and 5 smaller institutions),
Research Security and the Cost of Compliance—Phase I Report, Disclosure Requirements Now Available
COGR conducted Phase I of the survey described in this report to quantify the considerable time and resources (financial and otherwise) that research institutions have invested (or will invest) to achieve compliance with the Disclosure Requirements. COGR is providing this Phase I report to research institutions and federal research funding agencies in the hope that it will both encou
The Politics of Indirect Costs
The provided document appears to be a lengthy, multi-part data set composed predominantly of encoded or unintelligible text, intermixed with a few recognizable words, symbols, and irregular sequences, as well as delimiters and what seem to be placeholder characters. The structure suggests that the content may have been either corrupted, encrypted, or intentionally obfuscated, making direct interpr
2017 COGR Survey of F&A Rates
The 2017 COGR Survey of Facilities & Administrative (F&A) Rates provides a detailed analysis of trends in research operating costs across U.S. research universities over a ten-year period, from FY2007 to FY2017. The survey, conducted online with input from 145 institutions, captures a representative cross-section of universities under different federal cognizant agencies, including regions
Appendix A: 2017 F&A Survey
Appendix A provides a series of survey screen shots, spanning ten sequential pages. Each page appears to capture visual representations of the user interface presented to survey respondents during the data collection process. The inclusion of these screen shots serves to document the design, structure, and functionality of the survey instrument, ensuring transparency and facilitating replication o
