total amount of indirect costs allowable under private re-
search awards, as calculated using the average indirect 
cost rate applicable to such awards. 
(b) PRIVATE RESEARCH AWARD RATE.—The Direc-
tor of the Office of Management and Budget shall deter-
mine, not less frequently than annually, the average indi-
rect cost rate applicable to private research awards for 
purposes of subsection (a). 
SEC. 3. COMPTROLLER GENERAL STUDY ON INDIRECT 
COSTS UNDER FEDERAL AND PRIVATE RE-
SEARCH AWARDS. 
(a) STUDY.—The Comptroller General of the United 
States shall conduct a study on— 
(1) the indirect cost rates allowable under Fed-
eral research awards to institutions of higher edu-
cation, including awards made by the National Insti-
tutes of Health, the National Science Foundation, 
and other such organizations; and 
(2) the indirect cost rates allowable under pri-
vate research awards to institutions of higher edu-
cation. 
(b) ELEMENTS.—The study under subsection (a) 
shall include an assessment of— 
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(1) the average indirect cost rates allowable 
under Federal and private research awards, respec-
tively; 
(2) the research fields that receive the highest 
levels of funding from Federal and private research 
awards, respectively; 
(3) the average amount indirect costs allowable 
under Federal and private research awards that are 
used to fund administrative staff, including adminis-
trative staff with responsibilities relating to diver-
sity, equity, and inclusion; and 
(4) the measures implemented by organizations 
that make Federal research awards, including the 
National Institutes of Health and the National 
Science Foundation, to ensure such organizations 
are implementing indirect cost rate-setting guidance 
in a consistent manner. 
(c) REPORT.—Not later than one year after the date 
of the enactment of this Act, the Comptroller General shall 
submit to Congress a report on the results of the study 
conducted under subsection (a). The report shall include 
such recommendations as the Comptroller General con-
siders appropriate to improve the system for determining 
indirect cost rates and tracking reimbursements for indi-
rect costs under Federal research awards. 
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SEC. 4. DEFINITIONS. 
In this Act: 
(1) INSTITUTION OF HIGHER EDUCATION.—The 
term ‘‘institution of higher education’’ has the 
meaning given that term in section 102 of the High-
er Education Act of 1965 (20 U.S.C. 1002). 
(2) FEDERAL
RESEARCH
AWARD.—The term 
‘‘Federal research award’’ means support provided 
to an individual or entity by a department or agency 
of the Federal Government to carry out research ac-
tivities, which may include support in the form of a 
grant, contract, cooperative agreement, or other 
such transaction. 
(3) PRIVATE
RESEARCH
AWARD.—The term 
‘‘private research award’’ means an award made by 
a private sector organization to support research ac-
tivities at an institution of higher education. 
Æ 
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