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Federal spending for scientific research at U.S. academic institutions equals approximately $15 billion each year. According to the analysis in this report, about three-quarters of this amount supports the direct costs of conducting research. The other one-quarter covers facilities and administrative (F&A) costs. The authors estimate that universities pay between $0.7 and $1.5 billion in F&A costs that would otherwise be eligible for federal reimbursement. This report provides up-to-date quantitative and qualitative data on F&A costs to inform that policy debate.
Table of Contents
Background: How Universities Recover F&A Costs from the Federal Government PDF
Issue 1: Comparison of F&A Rates Across Sectors PDF
Issue 2: Distribution of F&A Rates by Spending Category PDF
Issue 3: The Impact of Changes in Circular A-21 PDF
Issue 4: The Impact of Federal and State Law on F&A Rates PDF
Issue 5: Options to Reduce or Control the Rate of Growth of Federal F&A Reimbursement Rates PDF
Issue 6: Options for Creating an F&A Database PDF
Summary and Conclusions PDF
Brief History of Circular A-21 PDF
Rate Types Allowed in Circular A-21 PDF