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Needham, John K. – US Government Accountability Office, 2010
In fiscal year 2007, the majority of the Department of Defense's (DOD) basic research obligations were provided to higher education institutions. DOD reimburses these institutions for both direct and indirect costs for research. Two federal agencies, DOD and the Department of Health and Human Services (HHS), negotiate indirect cost rates used to…
Descriptors: Colleges, Public Agencies, Costs, Federal Aid