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OSU Home » Graduate School » Faculty & Staff » Guidelines for Accounting & Reimbursement-GA Tuition Remission.

Guidelines for Accounting & Reimbursement-GA Tuition Remission


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 assistantstipends 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

COAS Gap Funds

001261

COAS 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

OSU Graduate School Funding Policies

Budget Office Year End Procedures