Executive Order 14222, intended to enhance efficiency and transparency and reduce costs in federally funded research, has instead imposed significant new...
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Financial research accounting, management, and billing activities are subject to various and evolving requirements. COGR assesses and reports on significant changes, as well as advocating for practical requirements that provide effective safeguards without undue administrative burden.
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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
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.&…
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HEERF Update—Department of Education (Part I)—June 2021 Meeting
The document provides a detailed overview of the Higher Education Emergency Relief Fund (HEERF) as discussed in a COGR panel session on June 10, 2021, featuring perspectives from both the U.S. Department of Education and several universities. Rich Williams, representing the Department of Education, outlines the session structure and highlights ongoing discussions surrounding financial compliance a
Furlough Programs and Implications for Financial Research Compliance (Updated)
COGR provides a comprehensive analysis of the financial and compliance implications of implementing furlough programs at higher education and research institutions, particularly in response to the budgetary pressures brought about by the COVID-19 pandemic. It examines key considerations such as federal cost principles under 2 CFR 200, the treatment of different funding scenarios, split-funded empl
Effort Reporting Check-in: The UG, Five Years Later: October 2019 Meeting
The document summarizes the state of effort reporting and compensation compliance in research institutions five years after the implementation of the Uniform Guidance (UG). Presented during the October 2019 COGR meeting, the session brings together institutional representatives to discuss reform initiatives, challenges, and best practices, particularly concerning payroll certification processes an
Moderator’s Notes from the Session on HHS and NSF Audits of Payroll Certification Pilots: June 2018 Meeting
The OIG Panel Session at the June 2018 COGR meeting addressed key issues surrounding compensation compliance under the Uniform Guidance (UG), with a particular focus on the experiences and findings from the Federal Demonstration Partnership (FDP) Payroll Certification Pilots. High-ranking OIG officials from the NSF and HHS discussed the ongoing challenges Institutions of Higher Education (IHEs) fa
Meet the Costing Committee: Current Issues 2017
The document outlines the agenda and key topics addressed by the Costing Committee at a meeting of the Council on Governmental Relations (COGR) in October 2017, comprising representatives from major research universities. The committee, led by members from institutions such as Alabama, Harvard, Northwestern, and others, discussed a variety of current financial and compliance issues relevant to res
Alternatives to Effort Reporting
The document summarizes a presentation delivered at the October 2017 COGR Meeting in Washington, D.C., focused on exploring alternatives to traditional effort reporting in research administration. Initiated by the National Council of University Research Administrators (NCURA) in January 2016, the Cohort project brought together 90 diverse research institutions to develop and promote model policies
Recommendations for HHS and NIH Research Regulatory Reform
The document critically examines the expanding regulatory and administrative burdens faced by U.S. academic research institutions engaged in federally funded research, particularly under the Department of Health and Human Services (HHS) and the National Institutes of Health (NIH). Despite a series of expert and congressional reports since the late 1990s recommending streamlining and harmonization
Discussion Points on Facilities and Administrative Costs and Regulatory Reform
The document discusses the intersection of facilities and administrative (F&A) costs with ongoing efforts to reform research regulations in the United States. It emphasizes that while research institutions and academic medical centers support reducing unnecessary federal regulations to improve the use of research funds, any anticipated reduction in F&A costs tied to decreased regulatory bu