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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F&A Frequently Asked Questions
The document provides an in-depth explanation of Facilities and Administrative (F&A) costs—also known as indirect costs—associated with federally sponsored research at U.S. universities. F&A costs are essential for maintaining the infrastructure and administrative support required to conduct high-quality research, including laboratory facilities, data management, compliance with health and
Written Testimony: Examining the Overhead Cost of Research
In his testimony before the House Subcommittees on Research and Technology and Oversight, James D. Luther, Associate Vice President of Finance at Duke University, discusses the critical role and financial mechanisms of the federal-university research partnership, focusing particularly on the overhead or facilities and administrative (F&A) costs of research. Luther emphasizes that universities
Oral Testimony: Examining the Overhead Cost of Research
Mr. James D. Luther, Associate Vice President of Finance at Duke University and Board Chair for the Council on Governmental Relations, presented an oral testimony before the House Subcommittee on Research and Technology and the Subcommittee on Oversight regarding the overhead costs—known as Facilities and Administrative (F&A) costs—incurred in federally funded academic research. He emphasized
Finances of Research Universities - June 2014
“Finances of Research Universities” describes the financial landscape of research universities and calls for active collaboration among all stakeholders to address financial risks to the research enterprise in a productive manner.
Finances of Research Universities Executive Summary June 2014
The executive summary from the Council on Governmental Relations (COGR) provides an analysis of the financial landscape confronting research universities in the United States, highlighting both challenges and the need for collaborative solutions. The document underscores that research universities, despite conducting over $60 billion in annual research and development activities, are grappling wit
COGR Response to Grants Reform
OMB Advance Notice of Proposed Guidance, April 2012.
COGR Proposal to the A-21 Task Force
Discontinuation of the Effort Reporting Requirement, November 2011.
