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<classification authority="sudocs">GA 1.13:NSIAD-95-19</classification>
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 <subject>Research and development contracts</subject>
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 <subject>Dependents</subject>
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 <title>University Research: U.S. Reimbursement of Tuition Costs for University Employee Family Members</title>
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<abstract>Pursuant to a congressional request, GAO reviewed tuition assistance
costs charged to the government for family members of contractor
employees performing government-funded university research, focusing on:
(1) a comparison of U.S. policies governing payment of these expenses
and payment of similar expenses incurred by commercial businesses; (2)
the nature and extent of tuition assistance; (3) the costs to the
federal government and the agencies involved; and (4) the salary levels
of employees whose families receive tuition assistance.&lt;p/&gt;GAO found that: (1) Office of Management and Budget guidance permits
educational institutions performing government-funded research to charge
for employee family members&apos; tuition assistance costs; (2) federal
acquisition regulations specifically prohibit commercial businesses from
submitting such charges; (3) university-provided tuition assistance is a
common practice among many universities; (4) 4 of the 5 universities
visited have tuition assistance programs, but they vary widely in
benefits and eligibility requirements; (5) during 1991 through 1993, the
4 universities charged $17 million of their $53 million in tuition
assistance costs for employee family members to federal research
contracts and grants; (6) federal agencies awarded research contracts
and grants worth $2.5 billion to the 4 universities in 1993; and (7) 45
percent of the universities&apos; employees receiving tuition assistance
benefits had annual salaries of $50,000 or less, 34 percent had annual
salaries between $50,000 and $100,000, and 21 percent had annual
salaries of over $100,000.</abstract>
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<note>Letter Report</note>
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 <topic>Research grants</topic>
 <topic>Research and development contracts</topic>
 <topic>Contractor personnel</topic>
 <topic>Dependents</topic>
 <topic>Aid for education</topic>
 <topic>Contract costs</topic>
 <topic>Federal regulations</topic>
 <topic>Fringe benefits</topic>
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