Supplemental Guidance to the 2024 NIH Grants Policy Statement: Indirect Cost Rates

Purpose

The National Institutes of Health (NIH) awards a large number of grants providing substantial federal funding for research purposes.  These grants include significant payments for “indirect costs,” defined as “facilities” and “administration.”  45 CFR 75.414(a). The “facilities” category is “defined as depreciation on buildings, equipment and capital improvements, interest on debt associated with certain buildings, equipment and capital improvements, and operations and maintenance expenses.”  Id.  And the “administration” category is defined as “general administration and general expenses such as the director’s office, accounting, personnel, and all other types of expenditures not listed specifically under one of the subcategories of ‘Facilities”’ (including cross allocations from other pools, where applicable).  Id.

In issuing grants, NIH generally uses the indirect cost rate negotiated by an “agency with cognizance for F&A/indirect

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In trying to make sense of the wrecking ball that is Elon Musk and President Trump’s DOGE, it may be helpful to think about the Evil Housekeeper Problem. It’s a principle of computer security roughly stating that once someone is in your hotel room with your laptop, all bets are off. Because the intruder has physical access, you are in much more trouble. And the person demanding to get into your computer may be standing right beside you.

So who is going to stop the evil housekeeper from plugging a computer in and telling IT staff to connect it to the network?

What happens if someone comes in and tells you that you’ll be fired unless you reveal the authenticator code from your phone, or sign off on a code change, or turn over your PIV card, the Homeland Security–approved smart card used to

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