Antedote:
When I was a PhD student at the University of British Columbia in the Department of Computer Science research grant proposals included budgets for overhead. This was often, if I recall correctly, 10% of the overall equipment and salary budget. This was deemed a tax collected by the department and used to:
- pay IT staff salaries
- pay IT hardware and service costs (storage, communication)
- etc
Other costs on the research grant would include:
- hardware purchases: personal computers, specialized equipment, compute and storage servers
- graduate student and postdoctoral student salaries
- travel costs to conferences for students
- consumables (if any)
Again, in Canada, there are various types of research grants. For example, the "Research Tools and Instruments grants program" will pay the entire cost of the equipment. This includes: shipping, customs fees, warranty/service contracts, software licensing, on-site training.
https://www.nserc-crsng.gc.ca/ResearchPortal-PortailDeRecher...
Note that travel, salary and benefits, consumables, renovations, lab infrastructure are not allowed.
For other types of grants the institution's "tax rate" is usually specified by the Department of Research, and can be as high as 25%. UBC hides it's rates behind a portal, but Simon Fraser University has a description of them: https://www.sfu.ca/research/researcher-resources/fund-my-res...
I won't speak to the amount of "administrative bloat" that universities have experienced during my two decades post graduation. While it exists, a tax rate of 25% seems quite reasonable when you consider the overall costs of research at a university compared to equivalent commercial office/lab space.