Among the recommendations included in its report on IRBs, the National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research (1978) urged that “at least a portion of the funds necessary to support the operation of IRBs be directly provided [by the federal government] rather than reimbursed through the indirect cost mechanism.”* Regardless of the fact that this recommendation has never been acted upon, it recognizes that IRB review is a burden on institutions conducting research. Whether or not the cost of IRB review is directly supported by the government or is included in indirect costs, it is very important that institutions be able to calculate, as accurately as possible, the cost of compliance with human subjects regulations.
KeywordsIndirect Cost Human Subject Research Fringe Benefit Professional Time Expedite Review
Unable to display preview. Download preview PDF.