The ”OSU Graduate Tuition Remission Policy,” became effective Fall term, 2000. The following guidelines are intended to promote systematic and consistent administration of the policy within the university’s financial accounting system. Specifically, these guidelines address items 3 and 4 in the Tuition Remission Allocation Model Section; and items 2, 4, and 5 in the Accounting and Management Procedures Section of the approved policy.
University units eligible to fund graduate assistant stipends include all academic Colleges, the Graduate School, interdisciplinary degree programs reporting to the Dean of the Graduate School, research centers and institutes reporting to the Vice President for Research, and administrative and student support units.
University units eligible to award tuition remissions to graduate assistants include all academic Colleges, the Graduate School, and interdisciplinary degree programs reporting to the Dean of the Graduate School. Hereafter these units will be referred to as “Academic Units.”
Research centers and institutes reporting to the Vice President for Research and administrative and student support units (hereafter referred to as “admin units”) may only award tuition remissions for graduate assistants indirectly by appointing through (partnering with) an academic unit that is eligible to award tuition remissions (See Guidelines for Academic-Administrative Unit Partnering for Graduate Assistantships). The eligible (academic) unit will be responsible for recruiting the student and making the award offer.
Table 1, below, shows which units are eligible to award graduate tuition remissions and which units must partner with an eligible academic unit. The table is organized by the first two digits of the organization code of the index providing the graduate funding. (example: QFA002 001100- 408201-61000).
Table 1
Unit Org Begins with: |
Unit Name |
“Academic Units” Eligible to Award Graduate Tuition Remission |
“Admin Units” Required to make graduate appointments through an Academic Unit Partner |
00 |
Executive Office |
|
XXX |
01 |
University Advancement |
|
XXX |
10 |
Provost & Exec VP |
|
XXX |
11 |
Academic Affairs |
|
XXX |
12 |
University Libraries |
|
XXX |
12 |
Information Services |
|
XXX |
13 |
Graduate School |
XXX |
|
14 |
Univ. Outreach & Engagement |
|
XXX |
15 |
Research |
|
XXX |
16 |
Student Affairs |
|
XXX |
17 |
International Programs |
|
XXX |
18 |
University Honors College |
XXX |
|
19 |
Cascades Campus |
XXX |
|
21 |
Agricultural Sciences |
XXX |
|
22 |
Veterinary Medicine |
XXX |
|
23 |
Forestry |
XXX |
|
24 |
Liberal Arts |
XXX |
|
25 |
Science |
XXX |
|
26 |
Oceanic & Atmo Sciences |
XXX |
|
27 |
Business |
XXX |
|
30 |
Engineering |
XXX |
|
31 |
Education |
XXX |
|
32 |
Health & Human Sciences |
XXX |
|
33 |
Pharmacy |
XXX |
|
4X |
Finance & Administration |
|
XXX |
47 |
Facilities Services |
|
XXX |
49 |
Intercollegiate Athletics |
|
XXX |
50 |
Institutional Management |
|
XXX |
Only certain funds are eligible to receive institutional subsidies for academic year graduate tuition remission (see tables 2 – 6, below). The subsidy delivery method is based on the type of fund, as described below:
- The OSU General Operating Fund (001100) and College Special Project funds (as specified in Table 2) are subsidized by budget allocation to academic units.
- OSU Cost Sharing (005002 & 005997) is subsidized by a cash transfer at year end.
- Statewide Public Service General Operating (030010, 034010, 037010 & 037020) and Cost Sharing funds (030999, 034999, 037502 & 037599) are subsidized by offsetting credit entries to high level (ZARRxx) index codes within each fund. Statewide fund managers have the option to budget both the debit and credit entries in order to record budget coverage within the 03xxxx fund range.
- All other funds are required to directly bear the cost of the remission via payment on an appropriate index.
General funded (001100) admin units receive academic year remission subsidy indirectly when transferring the stipend funding to their partnering academic unit. To make the transfer, process a journal voucher (3BCx rule code) debiting the admin unit’s general fund index on account 24999 and crediting the academic unit’s general fund index on account 79302.
The amount of the JV should include both salary and OPE costs excluding accounts 10941, 10994 and 1095x. In the absence of a contrary policy in the academic unit, OPE may be calculated at $9 per term plus any unsubsidized benefits for those covered by the bargaining unit agreement. The academic unit will be responsible to pay the student from an appropriate general fund index.
Admin units using any non-001100 source of funding, or employing for the Summer Term, will need to provide their index for the academic department to use for payroll. The academic unit will initiate the graduate appointment with the Office of Human Resources. The grad assistant will receive remission, but the admin unit will not be eligible to receive subsidy for the cost.
General funded academic units will be provided with an initial budget allocation (institutional subsidy) for academic year tuition remissions based on projected graduate assistant FTE. Funds from this allocation may not be used for any purpose other than for paying academic year tuition remission or portions thereof. Summer remissions (as determined by pay period) are not institutionally subsidized.
At the close of the fiscal year, funds will be distributed to those academic units with negative balances in their tuition remission accounts and any unused remission allocation will be returned to the institution. The result is that tuition remission in academic units will be funded at exactly the amount expended during the academic year.
Table 2
Funds eligible to receive academic year tuition remission subsidies:
Fund Type or Title |
Fund Code |
OSU General Operating Fund |
001100 |
College Special Project Funds: |
|
Vet Med Special Projects |
001224 |
Forestry Special Projects |
001231 |
Liberal Arts Special Projects |
001241 |
Science Special Projects |
001251 |
Oceanic & Atmo Special Projects |
001262 |
Engineering Special Projects |
001301 |
Health & Human Sci Special Projects |
001321 |
OSU Cost Share Fee Rem |
005997 |
Statewide Public Service Funds: |
|
AES General Operating Fund |
030010 |
AES Cost Share Fee Rem |
030999 |
Extension General Operating Fund |
034010 |
Extension Cost Share Fee Rem |
034999 |
FRL General Operating Fund |
037010 |
FRL Harvest Tax Fund |
037020 |
FRL PNW Cost Share Fee Rem |
037502 |
FRL Cost Share Fee Rem |
037599 |
Table 3
Funds that partnering Research Centers and Institutes, and Admin or Student Svcs Units may use to fund subsidy-eligible stipends to Academic Partners (debit 24999 / credit 79302):
Fund Type or Title |
Fund Code |
OSU General Operating Fund |
001100 |
Table 4
Funds allowed to pay Graduate Remissions, but precluded from receiving Tuition Remission Subsidy (these funds must direct pay graduate stipends and benefits and will not receive a subsidy for the cost of tuition remission):
Fund Type or Title |
Fund Code |
Pre-College Programs |
001171 |
Sea Grant Seafood Marine Advisory |
001184 |
Technology Resource Fee (TRF) Project Awards |
001115 |
Vet Med Research Isolation Facility |
001221 |
Vet Diagnostic Laboratory |
001222 |
Veterinary Teaching Hospital |
001223 |
CEOAS Gap Funds |
001261 |
CEOAS Computing Services |
001263 |
OUS System-wide General Fund |
001401 |
Provost Strategic Initiative Funds: |
|
Sustainable Rural Communities |
001501 |
Computational / Genome Biology |
001502 |
Water / Watersheds |
001503 |
Ecosystem Informatics |
001504 |
Subsurface Biosphere |
001505 |
Center for Healthy Aging |
001506 |
OUS Engineering Graduate Program Awards |
0016xx |
Cascades Campus |
001801 |
ETIC Funds |
006xxx |
Endowment Matching and Associated Foundation Interest Funds |
008xxx & 438xxx |
Summer & Continuing Ed for Credit |
01xxxx |
Statewide Public Svc Funds not otherwise specified |
03xxxx |
Designated Operations |
05xxxx |
Service Departments |
09xxxx |
Auxiliaries |
1xxxxx |
OSU Foundation, except for certain pass-through grants that expressly prohibit remission payments |
FSxxxx |
Restricted Funds (only as permitted by the terms of the award) |
Various |
Table 5
Funds precluded from paying Graduate Stipends and Remissions:
Fund Type or Title |
Fund Code |
Research Equipment Reserve Fund Awards |
001145 |
Restricted Funds (if limited by the terms of the award) |
Various |
Table 6
Funds allowed to pay Graduate stipends, but only permitted to receive Tuition Remission Subsidy via cost sharing. These funds must direct pay graduate stipends using appropriate account and earn codes in order to receive a remission subsidy via cost sharing processes. See the PAY Manual link for details:
Fund Type or Title |
Fund Code |
AES Hatch Matching Fund |
030015 |
AES Multi-state Matching Fund |
030102 |
Ag Research Foundation |
FAxxxx |
Restricted Funds (only as permitted by the terms of the award) |
Various |
Glossary:
Academic Unit – Unit allowed to fund graduate stipends, award remissions and receive a budgetary subsidy for the cost of remissions.
Administrative (Admin) Unit – Unit allowed to fund graduate stipends but required to partner with an academic unit in order to appoint.
Academic Year – Fall, Winter and Spring terms. Excludes Summer.
Helpful Links:
PAY Manual - Payment of Graduate Student Employees