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Cost-of-Education and Institutional Allowance Funds

A number of federally sponsored programs which award fellowships to both graduate students and postdoctoral scholars also provide the University of Oregon (UO) with a cost-of-education or similar institutional allowance. Even though the methods of receiving these funds may vary, a consistent method of accounting for the funds should be employed.

When the National Science Foundation (NSF) awards a Graduate Fellowship and authorizes a cost-of-education allowance with it, this is charged to the NSF letter of credit on the basis of the Fellow's tenure. The institution becomes entitled to one-half of the allowance when the Fellow begins tenure. If the Fellow remains on tenure beyond the following academic term, the institution becomes entitled to the remainder of the allowance. A separate index is established to disburse these funds.

National Institutes of Health (NIH) Individual National Research Service Awards (NRSA) are submitted by the faculty sponsor and awarded to the UO. An index is established from which the stipend and certain allowances are paid.

Some postdoctoral fellowship grants are applied for by, and awarded directly to, the individual. Stipends and special allowances are paid directly to the Fellow. An institutional allowance may be paid directly to the UO at the start of the award, often with a check being mailed directly to the academic department sponsoring the Fellow. Such checks must be forwarded to the Sponsored Projects Services (SPS) so that a separate index can be established for the disbursement of these funds. Most institutional allowances are not restricted in their usage. Items purchased, including equipment, are the property of the UO.

If there are questions concerning this procedure, please contact the Post Award Sponsored Projects Administrator (SPA) responsible for your department, college or institute.

Sponsored Projects Services
August 20 2008