Do you think the grant could go directly to fund research, with the university then funding a grad student with the grant money as a condition of how the grant

Do you think the grant could go directly to fund research, with the university then funding a grad student with the grant money as a condition of how the grant is used? Or does it have to go through the grad student as a reportable tuition waiver? I certainly do agree this sounds like a much more complicated problem than a line item that can be hidden when things are internal. Just wondering what loopholes might work.