| Description |
1 online resource (xviii, 87 pages) : illustrations |
| Contents |
PREFACE -- THE SCIENCE AND TECHNOLOGY POLICY INSTITUTE -- FIGURES -- TABLES -- SUMMARY -- ACKNOWLEDGMENTS -- GLOSSARY -- INTRODUCTION -- PERSPECTIVES ON FACILITIES AND ADMINISTRATIVE COSTS -- CONGRESSIONAL INTEREST IN FACILITIES AND ADMINISTRATIVE COSTS -- PURPOSE AND ORGANIZATION OF THIS REPORT -- BACKGROUND: HOW UNIVERSITIES RECOVER F & A COSTS FROM THE FEDERAL GOVERNMENT -- GENERAL PRINCIPLES FOR ALLOCATING COSTS -- FORMAL PROCEDURES FOR ALLOCATING COSTS AND NEGOTIATING RATES -- CALCULATING THE F & A PORTION OF FEDERAL RESEARCH OUTLAYS -- COST-SHARING -- EXAMINING F & A RATES |
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ISSUE 1: COMPARISON OF F & A RATES ACROSS SECTORS -- COMPARING RESEARCH COSTS IN UNIVERSITIES, FEDERAL LABORATORIES, AND INDUSTRIAL LABORATORIES -- COMPARING BIOMEDICAL RESEARCH COSTS IN UNIVERSITIES, HOSPITALS, AND RESEARCH INSTITUTES -- ISSUE 2: DISTRIBUTION OF F & A RATES BY SPENDING CATEGORY -- DATA AND MAJOR TRENDS -- VARIATIONS IN NEGOTIATED F & A RATES -- ESTIMATING ACTUAL RECOVERY RATES -- ISSUE 3: THE IMPACT OF CHANGES IN CIRCULAR A- 21 -- CAP ON ADMINISTRATIVE RATES -- LIBRARY RATES -- INFRASTRUCTURE: INTEREST, DEPRECIATION, AND USE ALLOWANCES -- CHANGE IN EQUIPMENT THRESHOLD |
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UTILITY COST ADJUSTMENT -- ISSUE 4: THE IMPACT OF FEDERAL AND STATE LAW ON F & A RATES -- THE SPECTRUM OF LAWS AND REGULATIONS AFFECTING RESEARCH UNIVERSITIES -- HAZARDOUS WASTE DISPOSAL AND LABELING -- OCCUPATIONAL HEALTH AND SAFETY -- ANIMAL CARE -- HUMAN SUBJECTS -- FOIA DISCLOSURE OF RESEARCH DATA -- COST ACCOUNTING STANDARDS -- CERTIFICATIONS AND ASSURANCES -- STATUTORY LIMITS ON F & A REIMBURSEMENT -- ISSUE 5: OPTIONS TO REDUCE OR CONTROL THE RATE OF GROWTH OF FEDERAL F & A REIMBURSEMENT RATES -- ISSUE 6: OPTIONS FOR CREATING AN F & A DATABASE -- SUMMARY AND CONCLUSIONS |
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BRIEF HISTORY OF CIRCULAR A-21 -- RATE TYPES ALLOWED IN CIRCULAR A-21 -- BIBLIOGRAPHY -- FEDERAL GOVERNMENT PUBLICATIONS -- FEDERAL GOVERNMENT WEB SITES -- NONGOVERNMENTAL ORGANIZATION PUBLICATIONS -- ARTICLES AND BOOKS |
| Summary |
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. F & A costs encompass spending on such items as facilities maintenance and renewal, libraries, and the salaries of departmental and central office staff. Universities share in the costs of research, including the F & A costs. Some costs are not reimbursed by the federal government, including administrative costs above a cap. 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. The research partnership between the federal government and universities is widely praised for its contributions to the public welfare. The costs shared by each participant in the system are subject to policy debate and negotiation. This report provides up-to-date quantitative and qualitative data on F & A costs to inform that policy debate |
| Notes |
"MR-1135-OSTP--P. iv of cover." |
| Bibliography |
Includes bibliographical references (pages 83-87) |
| Notes |
Print version record |
| Subject |
Research institutes -- United States -- Finance
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Federal aid to higher education.
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Government aid to higher education.
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Government aid to higher education.
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Federal aid to higher education.
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Research institutes -- Finance.
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United States.
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| Form |
Electronic book
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| Author |
Williams, T
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| LC no. |
99088423 |
| ISBN |
0833043633 |
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9780833043634 |
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9780833028051 |
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0833028057 |
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