Graduate Student Tuition
******NEW CAMPUS-WIDE CHANGE EFFECTIVE JULY 1, 2012*****
Tuition costs and a partial non-resident graduate tuition remission (aka Graduate Tuition Offset, Graduate Student Support Plan Supplement, and Partial Graduate Tuition Remission Match) must be included in all proposals containing an out-of-state graduate research assistant stipend and a start date of July 1, 2012 or later. This requirement has been directed by the Graduate School in order to align NCSU sponsored project budgeting policies with the Office of Budget and Management’s (OMB) Circular A-21 “Cost Principles for Educational Institutions” that establishes cost allowability for educational institutions. Per the Graduate School: “All students classified as out-of-state for tuition residency purposes and supported in part or in whole through funding resources other than state-appropriated academic affairs will have 25% of [the student's] tuition remission cost (TR) matched from [the student's] stipend funding source. These funding sources, when providing primary stipend support for out-of-state graduate assistants and fellows eligible for the Graduate Student Support Plan (GSSP) , will be charged 25% of actual tuition remission per academic year [currently $3,012 ($1,506 per semester) for an out-of-state graduate student enrolled for 9 or more credit hours] in addition to the in-state tuition (ISTA) and [graduate student] health insurance (GSHI). ISTA is currently projected at $6,345 for [academic year] 2012-2013. GSHI is currently projected at $2,026 per year for [fiscal year] 2012-2013. These are projections and subject to change.” Graduate School memos regarding the partial non-resident graduate tuition remission are provided for additional reference. Information regarding GSSP eligibility for students beyond the GSSP’s budgeted time limits are also found on said memos.
Tuition Costs and the Partial Non-Resident Tuition Remission
In-state tuition should be budgeted in all proposals where there is an in-state, graduate research assistant stipend also budgeted. Tuition and the partial non-resident graduate tuition remission (calculated at 25% of the difference between out-of-state and in-state, full-time graduate tuition) should now be budgeted in all proposals that include out-of-state graduate research assistantship stipend(s). The costs for tuition and the partial non-resident graduate tuition remission should be budgeted as a line item under the “other direct costs (ODC)” category. Tuition and the partial tuition remission are not included in the Facilities & Administrative (F&A) modified total direct cost (MTDC) calculation, which means that tuition and the partial non-resident graduate tuition remission will not be included in the University’s standard MTDC F&A base. As noted above, the partial non-resident graduate tuition remission is a new requirement for all colleges and units on campus for any project beginning on or after July 1, 2012.
Please note that graduate tuition is an allowable cost under OMB Circular A-21 (see section J.45 “Scholarships and student aid costs”); and is most often also an allowable cost for a majority of the University’s Sponsors. However, it is important to note that there are Sponsors that will not reimburse graduate tuition. Therefore, it is essential to review a Sponsor’s solicitation in order to determine if there are any budget restrictions like the disallowance of graduate tuition. Also keep in mind that graduate student fees are OMB-allowable student costs that certain sponsors may or may not fund. NCSU may include graduate student tuition fees in a sponsored project budget if allowed by the sponsor. If allowed, student fees should also be budgeted in the ODC category with tuition. Student fees are also deducted from the University’s standard MTDC F&A base and will not draw any F&A. Keep in mind that tuition and fees are calculated on a per semester basis. Therefore, NCSU must budget tuition and fees (when allowable) for every academic semester that the graduate student(s) is(are) expected to be enrolled in classes.
Current tuition rates and projected tuition rates for the next academic semester (when available) may be found on the Cashier’s Office website. Tuition rates and any increase in the cost of tuition are first set by the UNC Board of Governors and then approved by formal passage of an appropriate bill in the North Carolina General Assembly. The inflation factor recommended for tuition and fees is currently 10% annually. Please budget a 10% inflationary increase for tuition and fees in subsequent project years whenever possible in order to accommodate anticipated tuition increases.
Graduate Student Support Plan (GSSP) versus the Partial Non-Resident Graduate Tuition Remission
The Graduate Student Support Plan (GSSP) is a highly competitive support package developed by the NCSU Graduate School as a way to attract high caliber students at NC State University. Under the GSSP, graduate students supported on a teaching, research assistantship, or a fellowship (both internally and externally sponsored) earning at least $666.67 per month and meeting the minimum registration requirements receive (at no additional cost to the student) health insurance and tuition (for a limited number of semesters). GSSP tuition benefits are available for the spring and fall semesters only. Summer session(s) tuition is not covered. Additional information regarding the GSSP may be found on the Graduate School website.To determine the amount of stipend needed for an international applicant on the GSSP, please go to the Graduate School’s Certificate of Financial Responsibility (CFR) Calculator.
The partial graduate tuition remission [formerly referred to as the Graduate Tuition Offset (GTO) by the Sponsored Programs office] is 25% of the difference between out-of-state and in-state graduate tuition. The current partial non-resident graduate tuition remission is $1,506 per semester/$3,012 per academic year. This remission will be applied to all out-of-state graduate students eligible for the GSSP. Use of the partial non-resident graduate tuition remission shares the cost of an out-of-state, graduate student’s tuition with the University and the Sponsor. Without the partial non-resident graduate tuition remission, the Sponsor would have to pay the student’s entire out-of-state tuition amount. NCSU should budget in-state tuition plus the partial non-resident graduate tuition remission if either an out-of-state student has been selected to participate on a sponsored project, or it is not known whether or not an in-state or an out-of-state student will be selected to participate on the sponsored project. In essence, the safest route is the more conservative approach (i.e. plan for an out-of-state student in order to ensure that the project has the required funding should the graduate assistant selected be an out-of-state student). If the partial non-resident graduate tuition remission is budgeted and not needed due to the selection of an in-state student, then the University will not seek reimbursement for the partial tuition remission; and the University will rebudget the unused tuition remission in accordance with University rebudgeting policies and procedures. Graduate School memos regarding the partial non-resident graduate tuition remission are provided for additional reference. Information regarding the cost of tuition for students beyond the GSSP budgeted time limits has been addressed on said memos. Keep in mind, when budgeting, that the full cost of tuition for students no longer eligible for the GSSP will be charged to the student’s stipend funding source. The funding source will be the project’s 5-ledger. Therefore, NCSU should budget tuition appropriately when it knows that a graduate research assistant will no longer be receiving support from the GSSP.
Please call the Sponsored Programs & Regulatory Compliance Service office at (919) 515-2444 when navigating these changes or when in need of additional guidance or information regarding graduate student tuition.
For specific guidance on this matter call SPARCS at 515.2444 or email sps@ncsu.edu.