NET TUITION ALLOCATION

Other Relevant Documents:

Graduate Programs under RCM
Intercollege Graduate Programs under RCM
DCE under RCM

Overview
The University receives tuition revenue for undergraduate and graduate education, summer session courses, non-credit courses, study abroad programs, and differential tuition. Institutional aid is awarded to students by the institution. These include: President’s, Dean’s, and merit scholarships, ROTC scholarships, athletic scholarships, music scholarships, need-based tuition waivers, New England Regional grants, graduate tuition waivers, and dissertation fellowships.
Under RCM, each of the academic units is allocated a share of net tuition. Allocation methodologies follow:

Undergraduate Net Tuition
Undergraduate net tuition is distributed as follows:

2% allocated to Library
An amount equal to the bad debts expense incurred by the University related to tuition collection efforts
An amount equal to 15% of the prior fiscal year's DCE tuition is allocated to Academic Affairs (DCE).
The remainder is allocated to academic units based on credit hours taught.

Specific aspects of the undergraduate net tuition credit hour allocation are:

No distinction between in-state and out-of-state tuition - total tuition averaged over total credit hours.
Credit hours are averaged over the previous two calendar years. This allows units some lead time to adjust resources to correspond with changes in net tuition revenue.
Credit hours are weighted for the schools/colleges to reflect the cost differentials in instruction. 5 and 10 year historical cost and credit hour data suggests that CEPS has the highest cost per credit hour and COLA the lowest. The weightings applied to credit hours for each academic unit are: CEPS: 1.50, COLSA, WSBE, SHHS: 1.0, COLA: .80
Credits taught outside of the schools/colleges belong to the Academic Affairs unit. These include: International Affairs, ROTC, EOS, and INCO courses.
Existing agreements for Honors courses are maintained.
UNH Manchester receives 100% of its tuition generated (except for cross-registered students)
Differential tuition for WSBE and CEPS is distributed to the appropriate school/college.
Overload fees are included in the tuition pool to be distributed to units.
Non matriculated graduate students taking undergraduate and graduate courses is considered undergraduate for allocation purposes. Tuition and related credit hours are factored into the allocation formula.
Study away program and English as a Second Language (ESL) revenues and credit hours are not part of the credit hour allocation. They will continue to receive revenue directly from registrations.

Graduate Net Tuition

Go to Graduate Programs Under RCM for more information.

Graduate Tuition is attributed directly to the unit where the student is enrolled. For each student, the amount of tuition paid less financial aid received will go directly to the unit providing the degree. Please note: non-matriculated graduate students are not included in this allocation - their revenue and related credit hours are factored into the undergraduate/summer session allocation. Specific additional aspects are:

2% of the total Graduate tuition revenue is allocated to the UNH Library.
All interdisciplinary (intercollege) programs – PhD in NRESS and the MA in Environmental Education has the Academic Affairs (Graduate School) unit as the home unit. Units providing the instruction will negotiate a financial arrangement with the Graduate School for distribution of tuition and financial aid. See graduate intercollege programs under RCM document.
Specific types of Graduate Financial Aid – all Fellowships, Diversity scholarships part-time scholarships and New England Regional tuition grants are controlled and funded by the Graduate School (Academic Affairs unit). Funding is from the general overhead assessment charged to academic and research units based on total revenue and total payroll.

The chart below provides further clarification:

	Tuition	Financial Aid
What is included?	General resident and non resident tuition, self-supporting program tuition	Scholarships,fellowships, NE regional tuition differentials, Project assistant waivers – non resident portion, graduate assistant waivers
What is allocated to RC Units?	All tuition plus Master's and Doctoral Fees	Graduate assistant waivers, Graduate Scholarships (excluding diversity scholarships), and project assistant (out of state differential) waivers are the only form of financial aid that are allocated directly to RC units (including the Grad School/Academic Affairs). All other forms of financial aid are managed by the Graduate School and funded by the Academic Affairs assessment.
Who is it allocated to?	All schools and colleges	All schools and colleges

Note:
The majority of graduate students take course work within the unit they are receiving their degree from. An analysis of the past three fiscal years shows the percentage of non-major students taught by each unit and the percentage of major students taught by other units. In all cases, the percentages for each unit are similar, effectively negating the effect of non-major students between the colleges. Therefore, no adjustment is made in the allocation methodology for this type of occurrence and units should not be discouraged from instructing non-majors.

Summer Session
Go to DCE Under RCM document
Summer session tuition is distributed as follows:

2% of the total summer tuition is allocated to the Library.
An amount equal to 15% of the prior fiscal year's DCE tuition is allocated to Academic Affairs (DCE).
The remainder is allocated to academic units based on credit hours taught.

Specific aspects of the summer session tuition credit hour allocation are:

No distinction between in-state and out-of-state tuition - total tuition averaged over total credit hours.
Current year credit hours are used as the basis for revenue allocation. For example, FY01 summer session revenues are based on activity (revenue received and credit hours generated) in Summer 2000 (FY01).
Credit hours are weighted for the schools/colleges to reflect the cost differentials in instruction. 5 and 10 year historical cost and credit hour data suggests that CEPS has the highest cost per credit hour and COLA the lowest. The initial weightings applied to credit hours for each academic unit are:
CEPS: 1.50, COLSA, WSBE, SHHS: 1.0, COLA: .80

These credit hour weights will be revisited in Year 3 of RCM.

Credits taught outside of the schools/colleges belong to the Academic Affairs unit. These include: International Affairs, ROTC, EOS, and INCO courses.

Non-matriculated graduate students taking undergraduate and graduate courses is considered undergraduate for allocation purposes. Tuition and related credit hours is factored into the allocation formula. One exception is Graduate Certificate students. These programs will receive tuition revenue on a per student basis similar to other graduate programs. The Graduate School uses specific codes to identify these students.
Matriculated graduate students taking single courses - not part of their program curriculum is considered undergraduate for allocation purposes.
Study away program revenues and credit hours are not part of the credit hour allocation. They will continue to receive revenue directly from their programs.
English as a Second Language (ESL) revenues are allocated directly to Liberal Arts and related credit hours are factored into the credit hour allocation formula.

Non-Credit Tuition
Tuition generated from DCE non-credit courses is allocated to the Division of Continuing Education. Non-DCE non-credit course revenue is attributed directly to the unit incurring the program expense.

Appendix 1

This is a detailed methodology of how tuition and financial aid are distributed to RC units. Please contact David Proulx with any questions or corrections.

Tuition Distribution Calculation

Undergraduate Tuition:
1. Calculate total undergraduate tuition from the following sources:

General Fund 1U% tuition
Continuing Fees
Differential tuition

2. Calculate credit hours:

Use average of prior two calendar years credit hours recorded at R+30. This information is obtained from Institutional Research.
Credit hours are all 799 level and below except for non-matriculated students (all credit hours are calculated).
Remove study away program credit hours from units.
Gerontology credit hours belong to SHHS.
Remove UNHM credit hours - UNHM receives tuition directly.
Apply weightings of 1.5 to CEPS credit hours and .8 to COLA credit hours

3. Calculate Undergraduate tuition by unit:

Allocate differential tuition directly to CEPS and WSBE.
Calculate 2% of all other tuition and fees and distribute to Library.
Remove amount equal to 15% of prior fiscal year DCE revenue from tuition and fees and allocate directly to Academic Affairs.
Divide total remaining undergraduate tuition by total adjusted weighted credit hours (as calculated in #2) which results in a $/credit hour rate.
Multiply total credit hours for each unit by the $/credit hour rate.

Summer Session Tuition:
1. Calculate total Summer Session tuition from the following source:

General Fund 1UA000 tuition

2. Calculate credit hours:

Use forecasted credit hours by unit for upcoming summer session. In its absence use credit hours for the most recently completed summer session. Obtain from Institutional Research.
Credit hours are all 799 level and below except for non-matriculated students (all credit hours are calculated).
Remove English as a Second Language credit hours.
Apply weightings of 1.5 to CEPS credit hours and .8 to COLA credit hours
All "Other" (INCO, International Affairs, ROTC, EOS, MILT) credit hours assigned to Academic Affairs

3. Calculate Summer Session tuition by unit:

Allocate 2% of total tuition to the UNH Library
ESL receives tuition directly.
Divide total remaining tuition by total adjusted weighted credit hours which results in a $/credit hour rate
Multiply credit hours for each unit by the $/credit hour rate to obtain total summer session tuition for each unit.

Graduate Tuition:
1. Calculate total graduate tuition from the following sources:

General Fund 1UU000 tuition
Masters Fees and Doctoral fees

2. Calculate tuition by student:

2% of total tuition is allocated to the UNH Library
Obtain the following report:

Report from the Graduate School summarizing tuition and fees by student by home unit for previously completed fiscal year.

Graduate school designated as home unit for intercollege programs - agreement must be made for distribution to instructional units.
Determine percentage of total tuition for each unit based on prior completed fiscal year's activity.
Apply percentage to total graduate tuition for each unit to determine budget.

Combine Undergraduate, Summer and Graduate tuition for each unit. This is the total tuition revenue assigned to them in the budget.

Financial Aid Distribution Calculation

Undergraduate Financial Aid:
1. Calculate total undergraduate financial aid from the following sources:

General Fund financial aid including continuing education financial aid.

2. Calculate credit hours:

Same methodology as Tuition calculation - substitute "financial aid" for "tuition".

3. Calculate Undergraduate financial aid by unit:

Same methodology as Tuition calculation – substitute "financial aid" for "tuition"

Summer Session Financial Aid:

There is no summer session financial aid.

Graduate Financial Aid:
1. Calculate total graduate financial aid from the following sources:

General Fund financial aid – graduate assistantships, Graduate Scholarships and Project Assistantships (out of state differentials
All Fellowships, Graduate Scholarships other than those mentioned above and all other graduate financial aid is funded through the academic affairs assessment and are not distributed directly to units.

2. Calculate financial aid by student:

Same methodology as Tuition calculation - substitute "financial aid" for "tuition".
Combine Undergraduate, Summer and Graduate financial aid for each unit. This is the total financial aid assigned to them in the tuition model.

Operating Manual Table Of Contents

NET TUITION ALLOCATION