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.
Featured
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
Resources
Point of Contact
Cindy Hope
Director, Costing and Financial Compliance
All Financial Management & Compliance Articles
2017 Survey of Facilities & Administrative (F&A) Rates Executive Summary
The Council on Governmental Relations (COGR), representing 190 leading research universities and institutions conducting over $60 billion in annual research, conducted its 2017 Survey of Facilities & Administrative (F&A) Rates to analyze trends and understandings in the reimbursement of indirect research costs. F&A costs, also referred to as indirect or research operating costs, are es
COGR Survey and the Role of the DS-2
A 2014 survey of the COGR membership indicated that the DS-2 disclosure statement requirement did little, at best, to enhance stewardship of federal funds.
COGR 2023 Survey of F&A Cost Rates
The COGR 2023 Survey of F&A Cost Rates was completed between January and May of 2023. Reports are available for download in the COGR Portal. Don't have a COGR Portal login? Request one here.F&A Cost Rates by Institution (Available for download, login required) – August 10, 2023Institution Definitions (Available for download, login required) - October 18, 2023Summary
