ERIC Number: ED030395
Record Type: RIE
Publication Date: 1969
Reference Count: 0
Direct and Indirect Costs of Research at Colleges and Universities.
American Council on Education, Washington, DC. Commission on Federal Relations.
American colleges and universities have long been deeply involved in research sponsored by the federal government. The total cost of such research, which is conducted primarily in the service of government missions, has been borne jointly by the government and the universities. In recent years, a growing concern with the costs of government-sponsored research has revealed some misunderstanding of the federally prescribed accounting procedures used to determine the extent to which institutions receive government reimbursement for the costs they incur in providing support for government-sponsored research. Recognizing that such misunderstanding ultimately could work to the detriment of both the government and the universities, the American Council on Education appointed an Ad Hoc Committee on Indirect Costs to study variations among universities in the procedures they use to allocate the costs of research. The committee subsequently prepared this brochure in an effort to explain factors that are involved in the determination of the rates at which institutions are reimbursed by the government for the indirect costs of research. (Author/JS)
Descriptors: Costs, Educational Finance, Expenditures, Federal Programs, Financial Support, Higher Education, Research Projects
Publications Division, American Council on Education, 1785 Massachusetts Avenue, N.W., Washington, D.C. 20036 (100 copies, $10.00; 500 copies, $40.00)
Publication Type: N/A
Education Level: N/A
Authoring Institution: American Council on Education, Washington, DC. Commission on Federal Relations.