Saved in:
| Main Author: | |
|---|---|
| Format: | Recurso educativo Open Access |
| Language: | en |
| Published: |
1972
|
| Subjects: | |
| Online Access: | https://eric.ed.gov/?id=ED071546 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of Contents:
- Preparing the Indirect Costs Case for Federal Grants and Contracts. Gilfert, James C. Cost Effectiveness Educational Research Federal Aid Federal Programs Financial Problems Higher Education Indirect Costs Research Scientific Research This presentation is intended to provide the reader with a perspective on indirect costs in sponsored research and an indication of the type of flexibility available within the provisions of Circular A-21, a document of the Office of Management and Budget that outlines procedures for determining university indirect costs under federal grants and contracts. The first evaluation to be made is the annual operating expense of those activities supporting the primary activities of the university. For organizational purposes, support expenses are grouped into functionally related cost centers such as fringe benefits, equipment use charges, building use charges, operation and maintenance, library, departmental administration, instruction administration, research administration, general and administrative, and student services. If an institution is to survive fiscally, the organized research component must contribute its fair share to those university expenses that are of an indirect nature. And if the institution is to retain a capable research faculty, the faculty must be informed and willing to support that recovery. (Author/HS)