Accounting Services

Effective:   7/1/2004


Costs of scholarships, fellowships, and other programs of student aid are allowable (for federal purposes) only when the purpose of the sponsored agreement is to provide training to selected participants and the charge is approved by the sponsoring agency.


Besides the above-referenced exception for what are commonly referred to as “training grants”, federal OMB Circular A-21 establishes three conditions to be met in order to charge tuition and fees to sponsored research projects:

  1. A bona fide employer-employee relationship between the student and the institution for the work performed must exist
  2. The tuition or other payments are reasonable compensation for the work performed and are conditioned explicitly upon the performance of necessary work
  3. It is the institution’s practice to similarly compensate students in nonsponsored as well as sponsored activities

At this time, graduate assistant tuition at Clemson is paid by the student, not from institutional, gift or sponsored project funds. Not until graduate assistant tuition is consistently paid for all graduate assistants, will the University be eligible to charge these costs to federal sponsored projects.