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
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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
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
COGR Finances White Paper
The June 2014 report “Finances of Research Universities,” prepared by the Council on Governmental Relations (COGR), analyzes the evolving financial environment of research-intensive universities in the United States. The report provides a comprehensive overview of the key revenue sources and expenditures of these institutions, emphasizing the increasing pressure on non-state funding streams such a
