2010. Nonprofit Sector: Treatment and Reimbursement of Indirect Costs Vary among Grants, and Depend Significantly on Federal, State, and Local Government Practices. GAO-10-477. Washington, DC: US Government Accountability Office. http://www.gao.gov/new.items/d10477.pdf....
A study prepared by Canadian universities some years ago found that the indirect costs of research were approximately 100% of the direct labour costs of the research. The Federal Government accepted the study and agreed to escalate the overhead provision on its research contracts beginning with a ...