Query: Data (also: historical) on Overheads relative to research budgets

[Armbruster, Chris]

Dear colleagues,

are you aware of data, time series or research on overheads relative to research budgets or research grants?

Context: There have been efforts at the European level to push for full-cost accounting (also: full cost budgets). Another issue is that instituions should be able to claim their 'true' overheads when applying for EU funding. All of this also implies also, that the so-called overheads of research (or institutions) will be more transparent and comparable.

I seem to remember that in the hey-day of US research funding and the Cold War university (e.g. 1960s) US universities were bolstered with an overhead allowance of up to 50% - and that since eligible overheads have been considerably less.

Any data available?

Thanks, Chris
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