Accountability for Remission on Contracts and Grants
Applications for contracts and grants are required to include a separate direct cost budget item for “Fees, Tuition, and Nonresident Supplemental Tuition Remission.” This item includes all tuition and fee remission charges for which a qualifying appointment of a graduate student is expected to be incurred; PI’s should take this into account on multi-year budgets which involve graduate students. Grant budgets must include NRST for a reasonable number of the GSRs supported on the grant. The amount budgeted for remission should be the estimated cost of tuition and fees for the coming fiscal year, as indicated on the Budget Office website minus any GSR Buy-down savings for which the "student/appointment/salary fund source" combination is eligible. This expense is treated as a direct cost, but depending on agency-specific policies, is generally not part of the direct cost base upon which indirect costs must be calculated.