; (3) the average amount indirect costs allowable under Federal and private research awards that are used to fund administrative staff, including administrative staff with responsibilities relating to diversity, 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 1 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 considers appropriate to improve the system for determining indirect cost rates and tracking reimbursements for indirect costs under Federal research awards. 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 Higher 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 activities, 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 activities at an institution of higher education.