This study has benefited from the numerous suggestions and financial information provided by the Office of Grant and Contract Accounting, the Office of Sponsored Programs, the Office of Management Accounting and Analysis, the Office of Planning and Budgeting, and the Office of the Provost. Donald Allen, E. James Davis, Brion Norton, Charles Packard, Gary Quarfoth, and Jane Wiseman contributed information to the primer, and worked to ensure the accuracy of the data and technical details. Further reviews with constructive suggestions were received from Susan Camber. Janet Skeels edited text and designed the layout. Barbara Thompson integrated information from various sources. The Office of Research thanks all those who helped make this primer possible.
American Council on Education, The Council on Government Relations of NACUBO. 'Direct and Indirect Costs at Colleges and Universities,' Washington, D.C., 1981.
University of California at Los Angeles, Office of Contract and Grant Administration, Contract & Grants Newsletter 89-91, 'Indirect Costs', Los Angeles, July 1981.
Cornell University, Office of the Vice President for Research and Advanced Studies, 'Accounting for the Full Cost of Research: A Study of Indirect Costs,' Prepared by Rebecca Vallely and James Zuiches, Ithaca, 1987.
The Council on Governmental Relations, 'Indirect Cost Rates at Research Universities: What Accounts for the Differences,' Washington, D.C., November 1987.
Stanford University, '1986-87 Decanal Indirect Cost Study,' Prepared by Rick Biedenweg and Dana Shelley, Palo Alto, 1988.
Association of American Universities, AAU Ad Hoc Committee on Indirect Costs to the Executive Committee of the Association of American Universities, 'Indirect Costs Associated with Federal Support of Research on University Campuses: Some Suggestions for Change,' Los Angeles, September 1988 (commonly known as the Pings Report).
The Council on Governmental Relations, COGR Meeting Report, Executive Summary, 'Indirect Costs Associated with Federal Support of Research on University Campuses: Some Suggestion for Change,' A summary of the AAU report, reviewed by COGR, Washington, D.C., October 1990.
Office of Management and Budget, 'OMB Proposes New Policies to Curb University Abuses of Indirect Cost Rates,' An announcement of Director Richard Darman's proposals, Washington, D.C., April 22, 1991.
National Science Foundation, Office of the Inspector General, 'Federally Sponsored Research: How Indirect Costs Are Charged By Educational and Other Research Institutions,' Washington, D.C., September 1991.
Office of Management and Budget, 'Final Cost Principles for Educational Institutions,' Volume 56, No. 192, Washington, D.C., October 3, 1991.
University of California at Los Angeles, 'The Indirect Costs of Research: New Challenges for Administrators and Faculty,' Report prepared by Albert Barber, Special Assistant to the Chancellor, Los Angeles, November 10, 1991.
Association of American Universities, 'Memorandum: Supporting Material for NIH December 11 Hearing on Indirect Costs,' Washington, D.C., November 25, 1991.
Office of Management and Budget, 'OMB Circular A-21, "Revised Transmittal Memorandum 5,"' Washington D.C., July 15, 1993.
University of Washington, Office of Research, 'A Primer on Indirect Costs,' Seattle, May 1996
Office of Management and Budget, 'Final Revision and Recompilation of OMB Circular A-21,' Washington D.C., May 8, 1996.
National Science Foundation, Division of Science Resources, 'Survey of Research and Development Expenditures at Universities and Colleges,' Fiscal Year 1998.
Office of Management and Budget, ' OMB Circular A-21, Revised,' Washington D.C., October 27, 1998.
Science and Technology Policy Institute, 'Paying for University Research Facilities and Administration,' Prepared by Charles A. Goldman and T. Williams with David M. Adamson, Kathy Rosenblatt, July 2000.