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
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
The Politics of Indirect Costs
The provided document appears to be a lengthy, multi-part data set composed predominantly of encoded or unintelligible text, intermixed with a few recognizable words, symbols, and irregular sequences, as well as delimiters and what seem to be placeholder characters. The structure suggests that the content may have been either corrupted, encrypted, or intentionally obfuscated, making direct interpr
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
2017 COGR Survey of F&A Rates
The 2017 COGR Survey of Facilities & Administrative (F&A) Rates provides a detailed analysis of trends in research operating costs across U.S. research universities over a ten-year period, from FY2007 to FY2017. The survey, conducted online with input from 145 institutions, captures a representative cross-section of universities under different federal cognizant agencies, including regions
Appendix A: 2017 F&A Survey
Appendix A provides a series of survey screen shots, spanning ten sequential pages. Each page appears to capture visual representations of the user interface presented to survey respondents during the data collection process. The inclusion of these screen shots serves to document the design, structure, and functionality of the survey instrument, ensuring transparency and facilitating replication o
