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Paying for university research facilities and administration /

Federal spending for scientific research at U.S. academic institutions equals approximately $15 billion each year. According to the analysis in this report, about three-quarters of this amount supports the direct costs of conducting research. The other one-quarter covers facilities and administrativ...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Goldman, Charles A., 1964-
Otros Autores: Williams, T.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Santa Monica, CA : Rand, ©2000.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • PREFACE
  • THE SCIENCE AND TECHNOLOGY POLICY INSTITUTE
  • FIGURES
  • TABLES
  • SUMMARY
  • ACKNOWLEDGMENTS
  • GLOSSARY
  • INTRODUCTION
  • PERSPECTIVES ON FACILITIES AND ADMINISTRATIVE COSTS
  • CONGRESSIONAL INTEREST IN FACILITIES AND ADMINISTRATIVE COSTS
  • PURPOSE AND ORGANIZATION OF THIS REPORT
  • BACKGROUND: HOW UNIVERSITIES RECOVER F & A COSTS FROM THE FEDERAL GOVERNMENT
  • GENERAL PRINCIPLES FOR ALLOCATING COSTS
  • FORMAL PROCEDURES FOR ALLOCATING COSTS AND NEGOTIATING RATES
  • CALCULATING THE F & A PORTION OF FEDERAL RESEARCH OUTLAYS
  • COST-SHARING
  • EXAMINING F & A RATES.
  • ISSUE 1: COMPARISON OF F & A RATES ACROSS SECTORS
  • COMPARING RESEARCH COSTS IN UNIVERSITIES, FEDERAL LABORATORIES, AND INDUSTRIAL LABORATORIES
  • COMPARING BIOMEDICAL RESEARCH COSTS IN UNIVERSITIES, HOSPITALS, AND RESEARCH INSTITUTES
  • ISSUE 2: DISTRIBUTION OF F & A RATES BY SPENDING CATEGORY
  • DATA AND MAJOR TRENDS
  • VARIATIONS IN NEGOTIATED F & A RATES
  • ESTIMATING ACTUAL RECOVERY RATES
  • ISSUE 3: THE IMPACT OF CHANGES IN CIRCULAR A- 21
  • CAP ON ADMINISTRATIVE RATES
  • LIBRARY RATES
  • INFRASTRUCTURE: INTEREST, DEPRECIATION, AND USE ALLOWANCES
  • CHANGE IN EQUIPMENT THRESHOLD.
  • UTILITY COST ADJUSTMENT
  • ISSUE 4: THE IMPACT OF FEDERAL AND STATE LAW ON F & A RATES
  • THE SPECTRUM OF LAWS AND REGULATIONS AFFECTING RESEARCH UNIVERSITIES
  • HAZARDOUS WASTE DISPOSAL AND LABELING
  • OCCUPATIONAL HEALTH AND SAFETY
  • ANIMAL CARE
  • HUMAN SUBJECTS
  • FOIA DISCLOSURE OF RESEARCH DATA
  • COST ACCOUNTING STANDARDS
  • CERTIFICATIONS AND ASSURANCES
  • STATUTORY LIMITS ON F & A REIMBURSEMENT
  • ISSUE 5: OPTIONS TO REDUCE OR CONTROL THE RATE OF GROWTH OF FEDERAL F & A REIMBURSEMENT RATES
  • ISSUE 6: OPTIONS FOR CREATING AN F & A DATABASE
  • SUMMARY AND CONCLUSIONS.
  • BRIEF HISTORY OF CIRCULAR A-21
  • RATE TYPES ALLOWED IN CIRCULAR A-21
  • BIBLIOGRAPHY
  • FEDERAL GOVERNMENT PUBLICATIONS
  • FEDERAL GOVERNMENT WEB SITES
  • NONGOVERNMENTAL ORGANIZATION PUBLICATIONS
  • ARTICLES AND BOOKS.