Examines the concept of cost sharing between grantor agencies and grantee institutions and identifies problems encountered, including use of cost sharing to leverage funds by both funding agencies and grantee institutions; and various grantee institution costing, accounting, and auditing issues, such as effort reporting, the Cost Accounting…

Discusses various policy considerations related to the sharing by universities of the costs of federally funded research in the context of government expectations that research universities will carry out the vital functions of training the next generation of scientists and engineers, performing a large fraction of federally funded basic research,…

Addresses ongoing issues in research cost sharing between government and universities in the context of the current Presidential Review Directive on the Government-University Research Partnership. Issues include the procurement vs. assistance conundrum, systemic shifting of costs of research from the government to universities, and the failure of…

Discusses issues in the recent debate on cost sharing within the federal government-university partnership, the historical roots of cost sharing, and limitations on the recovery of costs under federally funded research. Notes that the Presidential Review Directive process is working toward a set of guiding principles and recommendations to enhance…

Identifies issues not addressed by the National Science and Technology Council and the National Science Foundation in recent policy initiatives dealing with federal cost-sharing policies and practices within the research community. These include establishment of differential cost-sharing requirements for universities and states that traditionally…

Discussion of cost sharing in the government-university relationship focuses on the controversial idea that adding a "factor" for voluntary cost sharing in the rate base for facilities and administration and rationalizing the assignment of space to functions could simplify rate negotiation, decrease record-keeping burdens, and avoid…

Proposes a plan to determine if a cyclical, systems-based analysis can replace detailed activity reporting for voluntary faculty effort in government-supported university research. This analysis could then provide the basis for adjusting entries on billed contract costs. The method would provide quantitative support for analyzing voluntary cost…