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Tuition remission is provided to qualified graduate assistants
at the University of Oklahoma. To qualify for tuition
remission, graduate assistants at the University of Oklahoma-Norman
Campus must be paid at least .5 FTE during an entire semester.
Tuition remission benefits provide for up to seven hours
each in the fall and spring semesters for resident students.
In addition, non-resident graduate assistants receive
remission of non-resident tuition up to nine hours each
in the fall and spring semesters and up to four hours
during the summer sessions. Refer to the Graduate College
web site http://gradweb.ou.edu/docs/funding/tuitionwaivers/qualgradasst.htm
for details. Tuition costs provided for students on sponsored
projects beyond these limits should be estimated and charged
at the actual tuition rate.
Federal regulations allow tuition remission to be charged
as a direct cost to sponsored projects provided:(1) there
is a bona fide employer-employee relationship between
the student and the institution for the work performed;
(2) the tuition or other payments are reasonable compensation
for the work performed and are conditioned explicitly
upon the performance of the necessary work; and (3) it
is the institution’s practice to similarly compensate
students in non-sponsored as well as sponsored activities.
Tuition remission may be charged on an average rate basis
with the option of pooling tuition remission costs and
distributing those costs as a percentage of graduate student
salaries.
The University of Oklahoma-Norman Campus direct charges
a portion of the tuition remission costs for graduate
assistants on sponsored projects on an average cost basis
as a percentage of graduate salaries and wages. The full
cost of tuition remission for all graduate assistants
funded on sponsored and non-sponsored projects at the
University of Oklahoma-Norman Campus, represented as a
percentage of salaries, is currently calculated at 34%.
For FY 08, the portion charged to sponsored
projects will increase to 15% with 19% available to be
cost shared. While the final rates for future years will
be set later, the FY08 rates can be used for planning
purposes. Tuition charges are exempted from Facilities
and Administrative (F&A) or Indirect Costs (IDC).
To distinguish in the payroll system graduate assistants
who are qualified for tuition remission and between graduate
teaching and research assistants, the following job codes
should be utilized when appointing graduate assistants
on Personnel Action Forms (PAFs). It is incumbent for
faculty and staff to use the correct job code to ensure
the appropriate allocation of fringe benefits and tuition
remission only to those graduate assistants that are qualified.
Job Code Graduate Student Classification
1777 Graduate Research Assistant (qualified)
1778 Graduate Teaching Assistant (qualified)
Graduate Student Tuition Rate Agreement
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