GAP NO. 200.310
Compensation of Graduate Students on Sponsored Research Projects
| I. | General |
| II. | Requirements |
| III. | Procedure |
| IV. | Assistance |
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I. GENERAL
Compensation of Graduate Students for services provided on a research Grant or Contract is allowable, with very specific requirements. Duke University compensates Graduate Students performing necessary work on Sponsored Research Projects through our corporate Payroll System. The payments are recorded as income and the payments are part of the Effort Reporting System.
II. GOVERNMENTAL REQUIREMENTS
The Office of Management and Budget publishes regulations covering the administration of Federal Awards. The Circular covering Colleges and Universities is OMB Circular A-21.
The principle criteria for the charging of tuition on a research grant or contract are as follows:
1. Tuition (remission) is allowable if it is in lieu of wages for necessary work. However, there must be:
a. Reasonable compensation for necessary work, and
b. Consistent application throughout the institution.
2. All compensation, including Tuition Remission, must be included in Effort Reporting (per Section J.10 (Compensation for personal services.) of OMB Circular A-21)
III. PROCEDURE
Duke University does not allow the direct charging of tuition to research grants, contracts, or cooperative agreements. The salary/living wage is set by the department and the student is responsible for the payment of any tuition and fees. This may be accomplished by payroll deduction, but is the graduate student's option and is NOT mandatory.
The following steps ensure compliance with A-21 requirements:
- Record the proposed salary/living wage in the salary section of a proposed budget (classified as compensation),
- The total salary is included in the calculation of indirect costs, as with all other salaries,
- The total salary is reported in the Effort Reporting System, as with all salaries, and,
- The full amount of the salary is reported as income for the student.
A final aspect of the federal regulations that we must be cognizant of is the requirement for consistency; the method we use to charge research assistants’ compensation on research grants must be consistent across the university.
While salary amounts for graduate assistants vary from school to school and department to department, it is advisable to keep the amounts consistent within a school or department so that there is not a great disparity among the living wage of individual graduate students. In any case, an upper limit for graduate student compensation might be viewed in relation to the NIH limitation on graduate assistant salaries. You may contact your Pre-Award Office for the current amount of this limitation or consult the NIH Guide.
The following is the General Ledger (GL) Account information that should be used to record the compensation of Graduate Students working on Sponsored Research Projects.
601200 Research - Graduate Students
Represents salary paid to exempt graduate students who are directly involved in departmental or sponsored research. This account can only be used for registered Duke students.
IV. ASSISTANCE
For assistance in implementing this procedure or if you have questions you may contact one of the following:
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684-5175 |
| GAP History | |
| Issued: | March 2002 |
| Revised: | February 2003 |
| Revised: | September 2005 |
| Revised | April 2007 |