National Science Foundation: Actions Needed to Improve Oversight of Indirect Costs for Research
Abstract
NSF awards billions of dollars to institutions of higher education (universities), K-12 school systems, industry, science associations, and other organizations to promote scientific progress by supporting research and education. NSF reimburses awardees for direct and indirect costs incurred for most awards. Direct costs, such as salaries and equipment, can be attributed to a specific project that receives an NSF award. Indirect costs, such as the costs of operating and maintaining facilities, are not directly attributable to a specific project but are necessary for the general operation of an awardee's organization. For certain organizations, NSF also negotiates ICR agreements, which are then used for calculating reimbursements for indirect costs. ICR negotiations and reimbursements are to be done in accordance with federal guidance and regulation and NSF policy. GAO was asked to review the amount of NSF funding for indirect costs and NSFs negotiation of ICRs. This report examines (1) what is known about indirect costs on NSF awards over time, and (2) the extent to which NSF has implemented guidance for setting ICRs for organizations over which it has cognizance. GAO reviewed relevant regulations, guidance, and agency documents; analyzed budget data and a nongeneralizable sample of nine ICR files from fiscal year 2016 selected based on award funding; and interviewed NSF officials.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 2017
- Accession Number
- AD1177159
Entities
People
- Cindy Gilbert
- David Messman
- Diana Lee
- Ellen Fried
- John Neumann
- Joseph Cook
- Kathry Smith
- Kim Mcgatlin
- Rathi Bose
- Ruben Gzirian
- Sara Sullivan
- Terrance Jr Horner
Organizations
- United States Government Accountability Office