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
Resources
Point of Contact
Cindy Hope
Director, Costing and Financial Compliance
