Executive Order 14222, intended to enhance efficiency and transparency and reduce costs in federally funded research, has instead imposed significant new...
Other Post Award
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.
Featured
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.&…
Resources
Point of Contact
Cindy Hope
Director, Costing and Financial Compliance
All Other Post Award 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
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),
Update & Errata to COGR November 2021 Update
The document provides an update and clarification regarding the resolution of an NSF Office of Inspector General (OIG) audit finding related to the application of Facilities & Administrative (F&A) cost rates on NSF awards, as discussed during a recent NIH/NSF panel session. The concern stemmed from situations where an institution proposes an F&A cost rate during the grant application p
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
