What is the origin of the indirect cost concept and Circular A-21?
Federally funded research is a prominent feature at all major American research universities today. Prior to World War II, however, federal support for research as we know it was virtually nonexistent. The situation changed dramatically during the war as the federal government, initially through the office of Scientific Research and Development, invested heavily in the discovery and development of new technological tools to support the war effort. Successes achieved by the scientific, medical and engineering communities at American universities created a new awareness of the potential of university-based science and technology. During and after the war, the Office of Naval Research (ONR) engaged faculty members at universities to carry out contract research for special projects. By 1947, ONR began to formalize such funding programs. In the process, the issue of institutional costs (now designated F&A costs) was addressed. It became apparent that a successful university-based research i
