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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Cindy Hope
Director, Costing and Financial Compliance
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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
Costing and Financial Compliance (CFC) Committee Virtual Open House on August 19 - Slide Presentation
The document details the agenda and key discussion points from the upcoming Costing and Financial Compliance (CFC) Committee Open House, scheduled for August 19, 2025, under the auspices of COGR. Moderated by Jeremy Forsberg and Cindy Hope, the session will focus on current challenges and evolving requirements in financial compliance for research administration, particularly in light of recent fed
Frequently Asked Questions (FAQs) on JAG Effort and FAIR Model
The document outlines the proposed FAIR (Financial Accountability in Research) model, designed by the Joint Associations Group on Indirect Costs (JAG) to replace the current system for indirect cost recovery (F&A costs) in federally funded research. The FAIR model aims to enhance transparency and accountability by establishing clear, trackable cost categories, aligning project costs with actua
COGR, NACUBO, and 16 Other Organizations File Amicus Brief Supporting Community Appeal of Indirect Cost Reimbursement Rate Cap
The document is an amicus curiae brief filed in the United States Court of Appeals for the First Circuit by the National Association of College and University Business Officers and seventeen other higher education associations, supporting the plaintiffs-appellees—various states, academic institutions, and medical associations—against the National Institutes of Health (NIH) and the U.S. Department
DOD ONR Indirect Cost Memo
Not in effect. AAU v. DOD: The District Court held that it had subject matter jurisdiction over the case and granted summary judgement in favor of the plaintiffs. The District Court declared that the DOD’s Rate Cap Policy was invalid, contrary to law, and arbitrary and capricious.
Joint Associations Group (JAG) on Indirect Costs: What’s New and What’s Next: June 2025 COGR Meeting
The document outlines the efforts of the Joint Associations Group (JAG) on Indirect Costs, comprised of leading national academic associations, independent research institutions, hospitals, and foundations, to address growing concerns regarding the current Facilities and Administrative (F&A) cost model for U.S. federally funded research. In response to increased scrutiny and indications from C
COGR Joins Second Amicus Brief on HHS/NIH Grant Terminations Suit
The document pertains to a civil case before the United States District Court for the District of Massachusetts, in which several public health organizations and individuals challenge decisions by the National Institutes of Health (NIH) and the Department of Health and Human Services (HHS), along with their respective leadership. The dispute centers on the abrupt termination and slowdown of a rang
COGR Joins Amicus Brief on HHS/NIH Grant Terminations Suit
The document is an unopposed motion and proposed amicus curiae brief submitted to the U.S. District Court for the District of Massachusetts by major national associations representing leading academic and research institutions. These organizations—including the Association of American Medical Colleges, the American Council on Education, and others—seek leave to file a brief supporting the plaintif
Explain Facilities & Administrative Costs. You Have Thirty Seconds: February 2025 Meeting
The document provides an in-depth exploration of Facilities & Administrative (F&A) Costs in university research, covering their historical development, purpose, and current challenges. It explains that F&A costs, often misunderstood as “overhead,” are vital reimbursements compensating institutions for necessary infrastructure and compliance expenses associated with federally funded res
Great Minds: Brainstorming & Benchmarking with COGR Member Institutions: June 2024
The document outlines the agenda and discussion themes for the "Great Minds: Brainstorming & Benchmarking" session held COGR on June 6, 2024. Moderated by key COGR directors and committee chairs from prominent research institutions, the session provides a collaborative platform for member institutions to discuss compliance, policy implementation, and operational challenges related to research
