Graduate tuition remission may be charged to sponsored projects atOUHSC as a non-F&A bearing direct cost. Tuition remission is the payment oftuition expense as part of compensation to students performing necessary work on sponsored projects [Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR §200) ("Uniform Guidance")]. Unlikesalaries and wages, tuition remission must be excluded from the application of indirectcosts [Uniform Guidance §200.466]. Students whose work benefits sponsored projects grantedto OUHSC will be placed on payroll and their salaries will be charged to thepayroll object code 521541 - Wages Student/Stipend. Remission for tuition andfees will be recorded as object code 562000 Tuition – Trainee/Student.
All compensation charged to sponsored projects, whether it is paid as salaries andwages or as tuition remission, is subject to effort reporting. In order to meet thisrequirement without including tuition remission payments explicitly on salarycertification forms, the allocation of tuition remission costs on sponsored projects mustmatch the distribution of work effort as allocated by the ePaf and confirmed through the time and effort review.