Federal Research: System for Reimbursing Universities' Indirect Costs Should BeReevaluated

摘要

As you requested, we examined how the federal government reimburses universitiesfor overhead, or indirect costs, related to federally funded scientific research. The report recommends that the Director, Office of Management and Budget, designate a single cognizant agency to negotiate indirect costs rates for federally sponsored research at universities and examine ways to more directly involve the university community in evaluating alternative methods for reimbursing universities for indirect costs related to such research.