Paying for Research Facilities and Administration

Paying for Research Facilities and Administration

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Product Details

ISBN-13: 9780833028051
Publisher: RAND Corporation
Publication date: 08/28/2000
Pages: 87
Product dimensions: 6.74(w) x 10.02(h) x 0.24(d)

Table of Contents

Prefaceiii
Figuresvii
Tablesix
Summaryxi
Acknowledgmentsxv
Glossaryxvii
Chapter 1Introduction1
Perspectives on Facilities and Administrative Costs3
Congressional Interest in Facilities and Administrative Costs6
Purpose and Organization of This Report8
Chapter 2Background: How Universities Recover F&A Costs From the Federal Government11
General Principles for Allocating Costs12
Formal Procedures for Allocating Costs and Negotiating Rates15
Calculating the F&A Portion of Federal Research Outlays17
Cost-Sharing24
Examining F&A Rates26
Chapter 3Issue 1: Comparison of F&A Rates Across Sectors27
Comparing Research Costs in Universities, Federal Laboratories, and Industrial Laboratories28
Comparing Biomedical Research Costs in Universities, Hospitals, and Research Institutes29
Chapter 4Issue 2: Distribution of F&A Rates by Spending Category33
Data and Major Trends33
Variations in Negotiated F&A Rates36
Estimating Actual Recovery Rates40
Chapter 5Issue 3: The Impact of Changes in Circular A-2145
Cap on Administrative Rates45
Library Rates47
Infrastructure: Interest, Depreciation, and Use Allowances48
Change in Equipment Threshold50
Utility Cost Adjustment51
Chapter 6Issue 4: The Impact of Federal and State Law on F&A Rates53
The Spectrum of Laws and Regulations Affecting Research Universities53
Hazardous Waste Disposal and Labeling55
Occupational Health and Safety58
Animal Care59
Human Subjects61
FOIA Disclosure of Research Data62
Cost Accounting Standards63
Certifications and Assurances64
Statutory Limits on F&A Reimbursement64
Chapter 7Issue 5: Options to Reduce or Control the Rate of Growth of Federal F&A Reimbursement Rates67
Chapter 8Issue 6: Options for Creating an F&A Database71
Chapter 9Summary and Conclusions73
Appendix
A.Brief History of Circular A-2177
B.Rate Types Allowed in Circular A-2181
Bibliography83

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