News
April 10, 2026
In the News: Attain Partners Examines Hidden Research Costs in NCURA Magazine
Universities Shoulder Billions in Hidden Research Costs, New Report Warns, by Mark Davis, Gil Tran, and Michael Leonard
In the April/May 2026 edition of NCURA Magazine, Mark Davis, Gil Tran, and Michael Leonard examine the growing financial burden universities carry in supporting federally funded research.
Drawing on Attain Partners’ January 2026 report prepared for the Association of American Universities (AAU) and the Council on Governmental Relations (COGR), the article explains how institutions continue to absorb substantial indirect research costs that federal reimbursement does not fully cover.
About the Authors
Mark Davis is a Managing Partner and founding member of Attain Partners and leader of the Attain Research Services practice. He has been consulting for 40 years and is a key business advisor to more than 50 premier research universities and academic medical centers. Mr. Davis is experienced in federal cost policy, reimbursement, and regulatory compliance, research finance, and grants management. He can be reached at [email protected].
Gil Tran is Senior Specialist Leader, Grants Management at Attain Partners. Previously, he served as a Senior Policy Analyst with the Office of Management and Budget (OMB), Office of Federal Financial Management (OFFM).
A 27-year veteran of OMB, Gil has often served as a go-to field expert and is a sought-after presenter who has earned a reputation as a source of knowledge and an engaging industry speaker. Among his contributions in shaping the financial assistance landscape for future generations are: helping reduce the audit burden for both auditees and federal government oversight agencies; playing an integral role in the development of the Uniform Grant Guidance (UGG) and consolidating cost principles in the guidance; and, in 2005, leading the development of the first-ever government-wide waiver to provide relief to grantees caused by natural disasters.
Gil’s professional contributions have been recognized with several awards, including the OMB Robert Damus Award, the National Grants Management Association (NGMA) Newton Award, and the Association of Government Accountants (AGA) Frank Greathouse Distinguished Leadership Award—all in 2022—as well as the National College and University Research Administrators Association (NCURA) Joseph F. Carrabino Award in 2015. He is widely recognized as an outstanding leader in the grants management field. Gil received a Bachelor of Science degree in accounting from George Mason University, Virginia. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. Additionally, he chaired the Diversity Committee for the U.S. Tennis Association (Mid–Atlantic Section).
Michael Leonard is a Senior Grants Management Consultant at Attain Partners, where he brings extensive expertise in federal grants compliance, policy interpretation, and strategic grants management. With a strong background in working with higher education institutions, nonprofits, and government agencies, Michael excels in helping clients navigate complex grant regulations and improve operational efficiency. He is known for his collaborative approach, analytical mindset, and deep understanding of Uniform Guidance and federal grant lifecycle requirements. Michael’s commitment to excellence and client-focused solutions has made him a trusted advisor in the grants management community.
Indirect Cost Rate Policy Updates and Guidance
With decades of experience in the research ecosystem, Attain Partners is ready to help your institution navigate these changes.
