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GA fee waivers as fringes Steve Turner 07 Jan 2000 09:39 EST

There is a proposal on our campus to include graduate assistant's tuition
charges in their fringe benefit rate.  The advantages include easier and
more timely processing of fee waivers.  I am concerned, however; about the
effect on our facilities and administration charges and future rate
agreements.  Since our F & A base is modified total direct costs which
excludes tuition, fellowships and scholarships, it could be difficult to
exclude fee waivers that are included in fringe benefits.  Are other
campuses treating GA fee waivers as fringe benefits?  If so how are they
dealing with this issue?  How has this affected    F & A rate negotiations?

Stephen Turner
University of Arkansas
Research Accounting
phone (501)575-4853

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