1. Proposal Budgets

The STEM Doctoral Research Assistant Fellowship program goes into effect September 1, 2005. Therefore, all proposals that include PhD level Graduate Research Assistants meeting the criteria of the program and with a proposed end date after September 1, 2005, must include the cost of all tuition and fees, with the exception of statutory tuition and course specific incidental fees, for eligible students in the budget. The only allowed exceptions are if the sponsoring agency does not allow tuition and fees, or the project is a training grant (training grants follow the established guidelines of the sponsor and include the actual charging of tuition and fees), or if specifically requested and approved by the Dean and the VP for Research or Director of Grant and Contract Services in advance if proposal submission. The criteria and eligibility in this program are outlined in the STEM Doctoral Research Assistant Fellowship Policy. If a student meets the criteria and eligibility of this program, this student's tuition and fees, with the exception of statutory tuition and course specific incidental fees, will still be waived and the cost to the University will be incurred regardless if this student was appointed to an externally funded grant or contract. It is, therefore, of the utmost importance to include these costs in externally funded projects where appropriate.

a. Salary: Tuition and Fees waived for eligible students are NOT part of the amount of compensation for work performed on the grant. The value of tuition and fees is more like a "benefit" to their employment. Tuition and fees waived as part of this program are not to be considered for determining salary rates or fringe benefit costs.

b. Indirect Costs: Tuition and Fees are excluded from the Modified Total Direct Cost Base (MTDC) for determining Facilities and Administrative costs and are therefore exempt from Indirect Costs when the standard University's Indirect Cost base is applied (MTDC).

c. Estimated Cost: For each STEM Doctoral Research Assistant, including the proposal budget the cost of the tuition and fees waived. Because of the difficulty in determining these costs in advance, we recommend using the standard estimated amounts for Tuition and Fees to be waiver per GRA per semester for the Fiscal Year as follows

GRA in Engineering

GRA in Science

The cost of tuition and fees has increased steadily over the past years; therefore, we suggest and estimated 5% increase in these costs each subsequent budget year after August 21, 2006.

d. Budget Category and Budget Justification: Amount budgeted for tuition and fees should be included in the "Other Costs" category of most standard federal forms and should be excluded from the facilities and administrative cost base total. Tuition and Fee Waivers (Tuition Remission) are not to be budgeted under the "Tuition", "Stipend", or "Participant Support" budget categories on most standard federal budget forms as these are reserved for other functions or training grants where tuition and fees are paid by the sponsor regardless of work performed on the project. The following budget justification for the "Other" category is recommended:

 "Science and Engineering Doctoral Research Assistants at The University of Texas at Arlington include remission of certain tuition and fees paid by the University. These costs will be charged in accordance with OMB Circular A-21 and are excluded from the facilities and administrative cost base. These costs are expected to increase at the rate of 5 percent per year."

2. Post Award Administration

Funded projects with Tuition and Fees budgeted according to the STEM Doctoral Research Assistant Fellowship program will have a Tuition Program subcategory budget line "78" created in the grant account of the DEFINE accounting system. Charges will be processed and approved in accordance with the STEM Doctoral Research Assistant Fellowship Program Procedure. Only the actual amount of the Tuition and Fees waived for supported students will be charged to the grant account.

a. Multiple Appointments: Those students that meet eligibility requirements and have tuition and fees waived, will have only that proportion of the costs applicable to the percent of their salary appointment charged to the grant. If the student is appointed to multiple grants and/or to other non-grant accounts, the proportion of tuition and fee costs charged to the (eligible) grant account(s) must be in a proportion equal to the percent of their appointment to each grant account. The remaining balance of the tuition charges will be paid from the other non-grant accounts, if allowed.

b. Timing of Charges: When the tuition and fees are credited at the beginning of each semester, the grant account must be active and the student appointed to the grant for at least the first 15 days of the start of the semester for the cost to be incurred on the grant. Once credited, the full proportional amount will be charged to the grant. This cost is considered a "non-cancelable commitment to the sponsor" and therefore will be fully charged up front to the sponsor even if the grant expires before the semester is completed.