University of Pennsylvania

Tuition Distribution Process

 

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1.0        Tuition Distribution Process Overview... 3

1.1        Tuition Distribution at Penn.. 3

1.2        Tuition Distribution Methodology.. 3

1.3        Process Overview... 3

2.0        Instructional Programs. 4

2.1        Identifying Instructional Programs. 4

2.2        Grouping Instructional Programs. 4

2.3        Special Program Codes. 4

3.0        Tuition, Fees & Other Charges. 5

3.1        Tuition.. 5

3.2        Fees. 5

3.3        Other Charges. 5

4.0        Payments. 5

5.0        Student Billing Account.. 5

5.1        Student Billing Transactions & the Billing Process. 5

5.2        BRS Subcodes. 5

5.3        BRS Data in the Data Warehouse.. 5

6.0        Tuition Calc.. 5

6.1        Tuition Rates. 5

6.2        Tuition Calculation.. 6

6.3        Summer Calc.. 6

6.4        Timing of Tuition Calc Runs. 6

7.0        BRS Processing and the Interface with Accounting (BEN Financials) 7

7.1        How Charges & Payments Are Applied in BRS. 7

7.2        The BRS Interface with Accounting (BEN Financials) 7

8.0        Calculating Tuition Distribution.. 7

8.1        Tuition Distribution for the Current Term... 7

8.1.1     University Tuition Tax – 20%... 7

8.1.2     Home School(s)  – 20%... 7

8.1.3     Teaching School(s) – 60%... 8

8.2        Distribution Rate Calculation.. 9

8.3        Course Units. 9

8.4        Instructor Percent Load.. 9

8.5        Term-Based Processing of Tuition.. 9

8.5.1     Term.. 9

8.5.2     Posting Tuition for the Current Term.. 10

8.5.3     Possible Changes During the Term.. 11

8.5.4     Posting Tuition for Prior Terms. 11

8.5.5     Tuition for Future Terms. 11

8.5.6     What’s Special and Different in Summer. 11

8.6        Tuition Revenue Mapping by Instructional Program... 12

8.6.1     Tuition Object Codes. 12

8.6.2     COA Combinations Used for Tuition Revenue. 12

8.6.3     COA Combinations Used for Tuition Deferred Income. 12

8.6.4     Revenue Recognition. 12

8.6.5     Reserve for Bad Debt 13

9.0        Tuition Distribution Data & Reporting.. 13

9.1        Tuition Distribution Data.. 13

9.2        Tuition Distribution Reports. 13

9.2.1     Canned Reports. 13

9.2.2     Custom Reports. 13

9.3        Data Security.. 13

10.0      Training & Support.. 13

10.1      Training.. 13

10.2      Support.. 14

11.0      Related links and sites. 14

Appendix-A:  Checklist for Student/Course Administrators & Senior Business Officers. 14

Appendix-B:  Tuition Distribution Changes effective 9/27/06. 15

Appendix-C:  BRS Data Collection in the Data Warehouse.. 15

Appendix-D:  Glossary of Terms. 16

Appendix-E:  Rate Calculation Examples. 19

Appendix-F:  Weighted Course Unit Examples. 21

Appendix-G:  Sample Faculty Load Reports. 22

Appendix-G1:  Sample Faculty Load Report – Section School & Department.. 23

Appendix-G2:  Sample Faculty Load Report – Primary Academic Appointment.. 24

Appendix-H:  Examples of the impact of changes during the term... 25

Appendix-I:   Tuition Distribution Process Flow Diagram... 27

 

 


1.0             Tuition Distribution Process Overview

1.1               Tuition Distribution at Penn

At the University of Pennsylvania, all tuition is distributed through the tuition distribution system, based on the home school of the student, the teaching school of the course, the number of courses taken, and the amount collected.  No tuition revenue is recorded directly in the schools’ accounts without going though the tuition distribution system.  It should be noted that the tuition distribution system does not distribute fees or other charges, only tuition.

 

The Tuition Distribution process was revised and streamlined in 2006.  The first distribution under the revised system will take place at the end of September for the Fall 2006 term.  A summary of the changes to the Tuition Distribution process is provided in Appendix-B for reference.

 

More specific details of how the distribution of tuition revenues is calculated are included in Section 8 of this document.    A glossary of terms is provided in Appendix-D for reference.

1.2               Tuition Distribution Methodology

In general, tuition for each term is distributed at Penn using the following methodology:

            20% to the subvention pool as University tuition tax

            20% to the home school(s) of the student

            60% to the teaching school(s) of the course

 

When schools have shared responsibility for students or courses, it may be appropriate for Deans to negotiate agreements for multiple schools to share the home school portion, or the teaching school portion of the tuition. 

 

For additional information on how schools share tuition revenue at Penn, refer to  www.sfs.upenn.edu/TDPennProcess/How-Schools-Share-Tuition-at-Penn.htm

1.3               Process Overview

The following chart provides an overview of the flow of tuition into the Tuition Distribution process.  A larger version of this chart is included in Appendix-I for printing purposes.

8.5.4 8.1.2 8.1.3 2.1 8.4 6.1 6.0 3.3 8.6 8.5.2 8.5.5 8.1.3 8.1 8.1.1 8.1.2 7.1 5.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.0             Instructional Programs

2.1               Identifying Instructional Programs

An instructional program is identified as a unique combination of division, degree and major, and an optional special program code.  Students are admitted into these programs, as recorded in the Student Records System (SRS) in an Academic Program Summary (APS)

 

Students can be simultaneously enrolled in up to 2 instructional programs, for any given academic term.  In such cases, one program is designated in SRS as the primary instructional program, and the other is considered the secondary instructional program.  The primary program determines where the student is counted (if we’re only going to count them once), how the student is billed, and which school gets the home school portion of the tuition. Schools need to agree on which program is primary for each term, and can swap primary and secondary as needed using SRS screen 111.  For more information on assigning Primary and Secondary APS’s, refer to www.upenn.edu/registrar/srs/aps/apsp.html 

 

2.2               Grouping Instructional Programs

For reporting and analysis purposes, instructional programs are grouped into the following categories:

Traditional Undergraduate Degree Programs

Ph.D. Degree Programs

Professional and Other Degree Programs

Study Abroad and Non-Degree Programs

2.3               Special Program Codes

A special program code can be defined for each student each term (using SRS screen 111 in the Pgm field, see example above).   Schools may specify separate billing rates for unique combinations of division, degree, major and special program code.  Although special program codes can be used with any appropriate division, degree, and major, the tuition distribution system uses the special program code to distribute tuition separately  (and calculate a separate distribution rate) only for Study Abroad and Non-degree Programs.

 

Be careful when flipping primary and secondary programs to make sure that the special program code is (or is not) associated with the new primary program, as desired.  For example, when a College/Wharton student is accepted to study abroad, OIP will post the appropriate Bxx code in the special program code on the term record for the College program.  If the schools subsequently flip primary and secondary programs, making the Wharton program primary, then the Wharton program will control the billing, but it does not automatically show study abroad.  If the student is still going abroad, the school needs to post the appropriate Bxx code to the primary special program field.

3.0             Tuition, Fees & Other Charges

3.1               Tuition

Tuition is the amount charged for instruction. Tuition does not include the cost of books, fees, or room and board or other special fees. Tuition charges vary across schools and instructional programs

3.2               Fees

In addition to tuition, students may also be charged for participating in a particular program (like program fees) and/or for the special expenses associated with a particular course (like lab fees).  Although these fees may be driven by the student’s instructional program or courses enrolled, fee revenue collected goes directly to the school that assessed them, and do not flow through the tuition distribution system.  

3.3               Other Charges

Students may also be assessed various other charges (for example, for housing, dining, bookstore, and phone service).  These are independent of the student’s instructional program or courses. 

4.0             Payments

Payments include Personal Payments made by cash or check, wire transfer and electronic payments made through the Penn.Pay system.  Payments also come through the Financial Aid system, such as university grants, departmental grants and 3rd party scholarships, as well as disbursement of loan funds from the Penn Loan System (PLS)

 

5.0             Student Billing Account

5.1               Student Billing Transactions & the Billing Process

The Student Billing Account is a reporting of all of the charge and payment transactions associated with a student, for purposes of billing and tracking student payments. 

The Student Billing process generates monthly bills and reports for students on the Billing & Receivables System (BRS). Bills are produced monthly. An annual billing schedule is made available so that all department/school representatives know the cutoff dates to post transactions into BRS in line with the bill run date. The large majority of students receive electronic bills thru our Penn.Pay Service, an electronic billing service that delivers monthly Student Account Billing Statements online, as well as providing an option to pay them electronically.

5.2               BRS Subcodes

In the BRS system, all charges and credit transactions are assigned a unique 5-digit “BRS subcode”.  Each subcode is associated with a unique transaction type (called the user-code in the BRS Detail warehouse) that identifies the general category of the transaction.  For example, all tuition subcodes are coded with a type of “T “for Tuition, and this type is only used for tuition transactions. 

5.3               BRS Data in the Data Warehouse

BRS data is available in the Data Warehouse in the “BRS (Student Billing and Receivables)” collection, for purposes of adhoc reporting by authorized individuals.  For more information on this data collection, see Appendix-C.

6.0             Tuition Calc

6.1               Tuition Rates

The amount assessed for traditional undergraduate degree programs is determined annually for the University as a whole and presented for approval at the Board of Trustee’s meeting in March.

Undergraduate students in study abroad programs are charged the same rate that traditional undergraduates are charged when they are here. 

 

The amount we assess for Ph.D. programs (known as the Graduate Group Rate) is also determined for the University as a whole each spring.   

 

For professional and other degree programs, and for non-degree programs, schools may set their own rates, and must report them to the Budget Office for inclusion in the rate schedule by March 31st each year.

 

Refer to www.sfs.upenn.edu/TDPennProcess/Current-Tuition-and-Fees.pdf to view current tuition rates.  Historic tuition levels since 1900 are also available at www.archives.upenn.edu/histy/features/tuition/main.html.

6.2               Tuition Calculation

Tuition Calculation (referred to as Tuition Calc) assesses tuition and related fees to student accounts based on which students are enrolled, what courses (if any) they are registered for, and  the rates for each division, program or course.    Fundamental concepts are built into the Tuition Calc programs, but the rules for charging fees and special tuition rates that are dependent on a student’s division, degree, major, special program code, courses, class or other characteristics are defined by tables maintained by Student Financial Services for each term.

 

The Tuition Calc system is comprised of two components. The first component creates an extract of student registration and course data from SRS; the second part uses this extract to generate charge transactions that are posted to the Billing & Receivables System (BRS) which produces the student bills.  The calculation programs run in 3 modes:  the initial Tuition Calc, Financial Drop/Add and “Mini” Calc.

 

Tuition Calc was designed to assess tuition and then do initial term billing run(s) prior to the beginning of each new term, and to compute tuition charges based on anticipated enrollment for students in full-time programs.  This facilitates the receipt of revenues to the university by the start of classes for each term.  This approach does not require that students have actually registered for courses, but rather that they are enrolled in an academic program leading towards a degree. As part of the Tuition Calc process, registration eligibility determination (RED) logic is used to identify students who are eligible to register in full-tuition schools, with the exception of PDM, EPM and VTP.

 

The Financial Drop/Add mode of Tuition Calculation starts running up to 2 weeks into each term, and generates financial adjustments (credits and debits) for students whose registration data has changed since they were last assessed. As opposed to Tuition Calc, the Drop/Add process mode works only with actual registrations. 

 

 A “Mini” Calc is a selective mode that can be done in the Fall or Spring terms only, for one or more programs identified by a combination of Division, Degree, Major and Special Program Codes. This process facilitates posting and adjusting charges for special programs, or programs with non-traditional start/end dates.

6.3               Summer Calc

Summer Tuition Calc runs compute charges separately for each session, Summer-1 or Summer-2.  The session indicator of each enrolled course is examined to identify students who are registered for each session.   All 12-week courses are assessed in Summer-1. Special session courses (with non-standard start/end dates) are assessed for the session in which they begin.

 

Since SRS only contains a single term record to cover both Summer sessions, some SRS fields on Screen 111 that are typically used in the Tuition Calc process (such as the Calc-required flag and Special Program Indicator) cannot be used for summer calculations, since they do not relate to a specific summer session.

 

There are no Full-Tuition rates for the summer term.  When calculating summer tuition, the charge could be assessed based on division, or based on the course taken.  (In contrast to fall and spring where the tuition charge is based on primary division).  The determination of the charge is established in the SRFS summer tuition calc tables, and historically has not changed from year to year.   For divisions that are excluded from the summer tuition calc program, tuition charges must be entered manually using the Student Account Adjustment (SAJ) system of SFS-EASI.  There is neither reduced Dissertation rate, nor any Artificial Registration process for the summer term.

6.4               Timing of Tuition Calc Runs

Refer to the BRS Operations Calendar at www.sfs.upenn.edu/TDPennProcess/BRS-Operations-Calendar.pdf for the schedule of Tuition Calc and Financial Drop/Add dates.  Also, remember that after we run the automated process for the last time each term, we never go back. Therefore, any registration changes that require financial adjustments after the last financial drop/add of each term must be posted by the school/division manually to the students account using the Student Account Adjustment (SAJ) System. No one should post SAJ transactions during the term while we are running the automated process.

 

7.0             BRS Processing and the Interface with Accounting (BEN Financials)

7.1               How Charges & Payments Are Applied in BRS 

Charges and payments are posted nightly, via batch processing, as individual detail transactions, using unique BRS subcodes to identify the source/type of charge or payment.  Each subcode is mapped to a 26-digit BEN account number, though BRS still requires the old 9-digit legacy number.  The 9-digit number is translated into the 26-digit number prior to posting the financial transactions into BEN Financials. 

 

Once a legacy account number is established and mapped to a particular CNAC, ORG, FUND, PROG and CREF, it cannot be remapped.  This is because the BRS Detail in the data warehouse cannot correctly report on mapping changes.  If a new destination is required, a new legacy number must be assigned.

 

In BRS, when payments are recorded there is a hierarchy that applies the payment; first to the oldest unpaid transaction(s) and then to a pre-defined order of transactions within the same date and term
(e.g., in hierarchical order: Tuition, General Fee, Tech Fee, Health etc.). 

7.2               The BRS Interface with Accounting (BEN Financials)

BRS financial transactions are fed weekly to BEN Financials (usually sent on Thursday night), posted by BEN on Friday nights, and appear in the warehouse on Monday.    The schedule may vary before holidays or financial month-end, and because of changes to the Academic calendar.

 

Refer to the BRS Operations Calendar at www.sfs.upenn.edu/TDPennProcess/BRS-Operations-Calendar.pdf for a schedule of BRS and BEN Financials closing dates.

 

8.0             Calculating Tuition Distribution

In general, tuition collected is distributed for the current term as follows: 

·         to the University (20%, commonly referred to as the tax, which goes to the subvention pool)

·         to the home school of the student (25% of the after-tax amount, or 20% of the total)

·         to the teaching school of the course (75% of the after-tax amount, or 60% of the total) 

8.1               Tuition Distribution for the Current Term

8.1.1          University Tuition Tax – 20%

The subvention pool normally receives 20% of the tuition collected from students in for-credit, degree programs.  Historically, non-credit courses and non-degree programs (known as continuing education programs) have been exempted from this tax.  Over time, schools have started to develop certificate and other non-degree programs based on for-credit courses.  It was not always clear how these should be treated; some schools pay tuition tax on the revenue from these programs and some do not.  In addition, in a very few cases, previous Provosts have made agreements to exempt particular programs from the tuition tax.  A table in the tuition system controls which programs are non-taxable, and can be updated by SRFS as needed as directed by the Provost.

 

More recently, schools have begun to develop programs that blur the line between degree and non-degree, and to develop new programs that combine continuing education with degree programs. The Provost and the Deans will need to address the appropriate tax treatment of these programs.

8.1.2          Home School(s)  20%

The home school is defined as the School associated with the primary instructional program on the student’s SRS record for a given term.

 

One way that schools can share the home school portion of tuition is to change the primary school of the student each term or year.  For certain joint degree programs, the schools have agreed to share the home school each term, and effective FY2007 the tuition distribution system will implement these agreements.  Students in these programs have a joint degree flag on their record for each term (set using SRS screen 119, see example below) and the home school tuition is then distributed by the tuition distribution system according to the terms of the sharing agreement between the schools. 

 

Deans who wish to negotiate home school tuition-sharing agreements for new programs should document them in writing and notify the Budget Office, who will take them into account when calculating the Undergraduate Guarantee, and arrange for SRFS to make the appropriate table entries in the tuition system.

8.1.3          Teaching School(s) – 60%

The teaching school is the school that offers the course, and by default is populated based on the subject area of the course, which has an academic department and school associated with it.

 

One way that schools can share the teaching school portion of tuition is by cross-listing courses and directing the enrollment of students into the cross-listed sections as desired.  Effective FY2007, schools can agree to share the teaching portion of tuition for any course section by specifying the relative percentages to each of 13 school values (representing the 12 schools plus Provost Interdisciplinary Programs).  This information is located on SRS screen 132 and, like other course section information, will roll from like term to like term (fall to fall, spring to spring, and summer to summer) but can be changed as needed.  See an example of screen 132 below, and refer to www.upenn.edu/registrar/pdf_main/srs-tuition-distribution.pdf for instructions on setting up the tuition percentages.

 

For courses offered by the College of General Studies and Summer Sessions, the section division (CGS or SS) should be entered in the “Div:” field on screen 132 for that course section.  Any tuition that the School of Arts and Sciences receives will be posted to the CGS or SS accounts in the general ledger.  Other values of section division (like BMP or WHG) may be used for operational reasons, but have no impact on the tuition distribution.

 

 

8.2               Distribution Rate Calculation

The distribution rate is the amount of tuition to be distributed per course unit.  The rate is calculated by pooling similar students based on their primary instructional program and dividing all of the tuition collected from the students in that pool by the total number of course units taken by those students.  Separate pools and therefore separate rates are defined as follows:

§         Traditional Undergraduate Programs:  one rate for the entire University for Fall and Spring terms, and one rate per undergraduate school for the Summer term.

§         PhD Programs: one rate per school.

§         Professional and Other Degree Programs: one rate per combination of division and degree.

§         Study Abroad and Non-Degree Programs: one rate per combination of division, degree, major and special program.

 

See Appendix-E for Rate Calculation Examples.

8.3               Course Units

The course unit is the measure of the credit given for a course.  Typically, one course unit is assigned for each student for each course that meets three hours a week for a term.  Schools may assign particular courses or particular students in particular courses less than one course unit or more than one course unit based on amount of instruction offered by the course.  Some schools measure their courses in semester hours (Law) or credit hours (Dental Medicine and Veterinary Medicine).   A course worth one course unit would be worth three semester hours or six credit hours.  All semester hours and credit hours are converted to course units in the tuition distribution system.

 

The course units that appear in the tuition distribution system are weighted for the tuition value of dissertations (67% for full-rate dissertation; 15% for reduced rate dissertation and masters registration), and for multiple home schools, multiple teaching schools, and multiple instructors. 

See Appendix-F for Weighted Course Unit Examples.

8.4               Instructor Percent Load

For team-taught courses, multiple instructors and their percent load may be listed on the course section record in SRS on screen 132. Although this information will probably have some effect on how the schools agree to share the tuition, the schools of the instructors and their percent load has no direct effect on the teaching schools and is specified independently.

 

Dr. Staff is still teaching too many course sections. Please make sure your instructors are listed correctly so your faculty load reports will be meaningful.

 

Faculty Load reports are distributed to the Schools one week prior to the end of the Course Selection period each term and one week after the end of the Course Selection period, in order to update instructor information in SRS for the term. 


Faculty Load Reports are located in the Data Warehouse, and can be retrieved from Corporate Documents under Tuition Distribution by selecting Faculty Load Report.

 

Refer to Appendix-G for examples of the Faculty Load Report.

8.5               Term-Based Processing of Tuition

8.5.1          Term

A term is the period of time within an academic year marking the beginning and end of classes. 

 

In SRS, there are three terms defined each year: Fall, Spring, and Summer.  For tuition distribution  Fall runs from September to December, with a final distribution in January.  Spring runs from January to April, with a final distribution in May.  Summer runs from May to August, with a final distribution in September.  The summer consists of two sessions, Summer-1 and Summer-2.  In BRS, there are four terms defined each year, with each summer session counting as its own term.

 

SRS terms use the format yyyyt, where yyyy is the calendar year and t is the term, with A=Spring, B=Summer, C=Fall.  Year is 4 characters (2006) in the warehouse, but only two characters (06) in the SRS online screens.  For example, Fall 2006 is represented as 2006C in the Data Warehouse and 06C in SRS.  Course offerings and registration for Summer is further broken down in SRS by use of a session code, to differentiate between Summer-1 and Summer-2 sessions.

 

BRS terms use the format tyy, where t is term, with 1=Fall, 2=Spring, 3=Summer-1 and 4=Summer-2, and yy is the calendar year.  For example, Fall 2006 is represented as 106 in BRS.

 

Examples:   Fiscal Year 2007 in SRS consists of session 2 of 2006B, along with 2006C, 2007A, and session 1 of 2007B.  In BRS, Fiscal Year 2007 consists of 406, 106, 207, and 307.

8.5.2          Posting Tuition for the Current Term

A new preliminary distribution occurs at the end of each month of the term.  Any previous month’s distribution for that term is reversed at the same time as the new monthly distribution is processed.  A final distribution is made at month–end of the month following the end of the term: in January for the Fall term, in May for the Spring term, and in September for the Summer term.   Note that there are two separate distributions in those three months: the first preliminary distribution for the term just starting and the final distribution for the term just ended.

 

The following chart indicates the way in which tuition distribution journals will appear in BEN Financials.  The journal descriptions are appended with the term associated with that journal for clarity.  For example the first distribution processed at the end of September 2006 will have on its journal line description TD_HOME_PRELIM_FALL06.

 

Journal Batch Name (begins with)

Journal Source Name

Journal Line Description

TD_CLR

TD_CLEAR_PRELIM

TD_CLEAR_PRELIM_termyy

TD_HOME

TD_HOME_PRELIM

TD_HOME_PRELIM_termyy

TD_TCH

TD_TEACH_PRELIM

TD_TEACH_PRELIM_termyy

TD_TAX

TD_TAX_PRELIM

TD_TAX_PRELIM_termyy

TD_RVRC

TD_REVREC_PRELIM

TD_REVREC_PRELIM_termyy

TD_BDBT

TD_BADDEB_PRELIM

TD_BADDEB_PRELIM_termyy

TD_CLR

TD_CLEAR_FINAL

TD_CLEAR_ FINAL _termyy

TD_HOME

TD_HOME_ FINAL

TD_HOME_ FINAL _termyy

TD_TCH

TD_TEACH_ FINAL

TD_TEACH_ FINAL _termyy

TD_TAX

TD_TAX_ FINAL

TD_TAX_ FINAL _termyy

TD_RVRC

TD_REVREC_ FINAL

TD_REVREC_ FINAL _termyy

TD_BDBT

TD_BADDEB_ FINAL

TD_BADDEB_ FINAL _termyy

 

In BEN Financials, an easy way to locate all of the Tuition Distribution journals posted for a particular month would be to enter ‘TD_%’ in the Batch Name field and indicate a particular accounting period on the journals query screen.   The Batch Name is appended with the Journal Source Name when posted to BEN Financials.

Note that the tuition distribution system has the capability of creating the revenue recognition and bad debt journals, however at this time these journals will not be generated via the automated system.  Both journals will continue to be calculated via alternate methodology and will be posted manually.

 

Posting to BEN Financials occurs monthly, after the BRS month end and prior to BEN Financials month end.  See the BRS Operations Calendar at www.sfs.upenn.edu/TDPennProcess/BRS-Operations-Calendar.pdf for specific dates.

8.5.3          Possible Changes During the Term

Each distribution is based on the home school, teaching school, amount collected, and courses units enrolled at the time of that month’s snapshot.  Any changes that occur after that snapshot will be reflected in the next distribution.  This could include any of the following:

§               A student’s primary division, degree, major or special program code changes

§               A student is admitted into or leaves a joint degree program

§               Students drop or add courses

§               The course units assigned to an enrollment changes

§               A course’s teaching school changes

§               Tuition is billed, adjusted or collected

For examples of the impact of possible changes during the term, refer to Appendix-H.

8.5.4          Posting Tuition for Prior Terms

The final distribution for a term takes place one month after the term ends.  Any money collected subsequent to the final term distribution will be distributed via manual journals on a quarterly basis.  The tuition is first taxed, and the remaining 80% is then distributed to the school that collected the money (which is usually the home school, but may be the teaching school, as in the case of study abroad).  Distribution of prior term tuition is expected to take place at the end of each quarter.

8.5.5          Tuition for Future Terms

Tuition that is collected for a future term remains deferred, and is distributed when that term becomes current.

8.5.6          What’s Special and Different in Summer

Although in many ways the summer term is becoming just another term, there are still some key differences:

 

§         Summer spans two fiscal years.  Some courses are set up as part of Summer-1, which takes place in May and June and is included in the current fiscal year that is ending June 30.  Some courses are set up as part of Summer-2, which typically takes place in July and August, and is included in the fiscal year that begins July 1.  Some courses are part of the twelve week session, and span Summer-1 and Summer-2 but are billed as part of Summer-1.  Some courses specify neither Summer-1 nor Summer-2, but are classified based on the start date of the course.

 

        For RCM purposes, any tuition collected and distributed by the June distribution counts in the old year. 

 

        For GAAP purposes, tuition billed for Summer-1 is recognized as revenue in the old year and any tuition billed for Summer-2 is recognized as revenue in the new year. 

 

        The division Summer Session (SS) only offers courses in the Summer term (not Fall or Spring).

 

        The Special Program Code is defined only once for summer, and is not available separately for Summer-1 and Summer-2.  The special program code is not used in Summer Calc.

 

        Tuition Calc in summer is based on the specific course sections students are taking, and not their instructional program.   Unlike the fall and spring terms when students are charged tuition based on their primary division, in the summer term tuition calc could be assessed based on division, or, based on the course taken.   The determination of the charge is established in the SRFS summer tuition calc tables, and historically does not change from year to year.

 

8.6               Tuition Revenue Mapping by Instructional Program

The revenue and deferred income accounts in BEN Financials are described below.

8.6.1          Tuition Object Codes

In BEN Financials, all tuition is recorded centrally to a General University receivable when it is billed. As amounts are collected (Paid/Applied in BRS terminology) tuition is posted to the schools’ deferred income accounts in object codes 25xx.  When tuition is distributed, it is cleared out of the 25xx accounts and posted to the revenue accounts in the 41xx series of object codes.

 

The tuition deferred income object codes are as follows:

2501      U/G TRADITIONAL TUITION

2503      PhD TUITION

2502      PROF & OTH DGR TUITION

 2505      STDY ABRD & NON DGR TUITION

           

The tuition revenue object codes are as follows:

Fall and Spring Terms

4105      TUIT U/G TRADITIONAL

4106      TUIT PhD

4107      TUIT PROF & OTH DGR

4108      TUIT STDY ABRD & NON DGR

Summer Terms

4115      TUIT SUM U/G TRADITIONAL

4116      TUIT SUM PhD

4117      TUIT SUM PROF & OTH DGR

4118      TUIT SUM STDY ABRD & NON DGR

8.6.2          COA Combinations Used for Tuition Revenue

Each school has specified the CNAC, ORG, FUND, PROG, and CREF to be used for all their tuition revenue.  There is one chart of accounts (COA) combination for each school and the Provost (PV), the College of General Studies (CGS) and Summer Sessions (SS). These combinations are stored in a tuition system table, and can be changed by SRFS if a school ever needs to change the combination. 

8.6.3          COA Combinations Used for Tuition Deferred Income

Each school can specify the appropriate CNAC, ORG, FUND, PROG and CREF to be used with the deferred income tuition object codes when they establish a new charge, or BRS subcode.   Schools may want to have separate COA combinations for separate charges in situations where different people within the school are responsible for monitoring the billing and collections for different programs.  Otherwise, it is best to have all charges mapped to the same location so there are fewer places to reconcile.  Each COA combination is associated with a legacy account number. 

 

Once a legacy account number is established to map to a particular CNAC, ORG, FUND, PROG and CREF, it cannot be remapped.  This is because the BRS Detail in the warehouse cannot correctly report on mapping changes.  If a new destination is required, a new legacy number will be assigned.

8.6.4          Revenue Recognition

For RCM accounting purposes, schools recognize tuition revenue on a cash basis. For GAAP purposes, tuition revenue is recognized based on the billed amount: it is earned over the term, whether or not is has been collected. The tuition distribution system calculates the amount that would be recognized under GAAP if each term were spread over four months, and is available by school and by instructional program for analytic purposes.  Although in theory this could be fed by the tuition system, the Comptroller’s Office will continue to book the GAAP revenue recognition manually to Org 0005 for the time being.

8.6.5          Reserve for Bad Debt

If the schools were on a GAAP basis, then we would need to book a reserve for bad debt to the schools. The tuition distribution system calculates the amount that would be reserved under GAAP, and this is available by division for analytic purposes.

 

9.0    Tuition Distribution Data & Reporting

9.1               Tuition Distribution Data

Snapshots containing actual data associated with each Tuition Distribution run are stored in the Data Warehouse, and are available for reporting by authorized users in the Tuition Distribution Universe, via Business Objects. The first snapshot for each term is taken at month-end of the first month of the term.

 

The dates for creation of Tuition Distribution Snapshots can be referenced on the BRS Operations Calendar at www.sfs.upenn.edu/TDPennProcess/BRS-Operations-Calendar.pdf

 

Documentation for the Tuition Distribution universe in the Data Warehouse is available at www.upenn.edu/computing/da/dw/td

9.2               Tuition Distribution Reports

9.2.1                Canned Reports

A number of canned queries are provided to summarize the details of each distribution run, with documentation included as the first tab of the canned query.  These reports can be run for a given term once the first snapshot is taken for that term.  

        TD Summary provides a summary by division and degree for students by subject area for courses, and by primary academic appointment for faculty.

        TD Across Schools provides more detail on teaching and learning across schools.

        TD Student Detail provides more detail on students.

        TD Course Detail provides more detail on courses.

        TD Faculty Detail provides more detail on faculty. 

 

Faculty Load reports can be run before the term starts and will show the planned teaching by the faculty of each school and department.  

        Faculty Load Report

 

NOTE:  The old CER/RCR reports will no longer be distributed after Summer 2006.  This information can be obtained from the canned reports above. 

9.2.2                Custom Reports

In addition, schools can create their own reports using Business Objects or other tools.  When developing new reports, schools should foot back to one of the canned reports as part of the testing process.

9.3               Data Security

Tuition Distribution data should be managed under the university guidelines for data security.  For policies and guidelines specific to this data collection, questions you should ask before you fulfill a request for Tuition Distribution data, and how to safeguard data stored on your personal computer, see www.upenn.edu/computing/da/dw/td/security.html.  This site also includes a link to Penn's Information and Security Privacy page.

 

10.0         Training & Support

10.1            Training

This Tuition Distribution Process document is provided to orient staff to the logic and process of the distribution.  Users will be required to pass a short online quiz before they are given access to the Tuition Distribution universe in the Data Warehouse. 

 

Users who need to learn more about SRS, BRS or BEN Financials may sign up for those training sessions separately, by contacting the appropriate department:

        Student Registration System (SRS) contact the SRS Training Coordinator (8-5777)

        Student Billing & Receivables System (SFS-EASI) contact the SFS-EASI Training Coordinator (8-2337)

        BEN Financials Training site http://www.finance.upenn.edu/ftd/courses.html

        Data Warehouse & Business Objects Training site http://www.upenn.edu/computing/da/dw/training.html

10.2            Support

        Specific questions or comments on Tuition Distribution, email: tuition-dist-help@sfs.upenn.edu

        For questions related to the Data Warehouse collections, contact the Data Warehouse listservs & user group www.upenn.edu/computing/da/dw/support.html#Groups

         

11.0         Related links and sites

        BRS Operations Calendar:   www.sfs.upenn.edu/TDPennProcess/BRS-Operations-Calendar.pdf

        University 3-Year Academic Calendar:   www.upenn.edu/almanac/3yearcal.html
Data Warehouse Documentation

-          Tuition Distribution Collection:   www.upenn.edu/computing/da/dw/td

-          BRS Student Billing & Receivables collection:   www.upenn.edu/computing/da/dw/brs/index.html

-          Student Data Collection www.upenn.edu/computing/da/dw/student/index.html

        SRS Documentation:    www.upenn.edu/registrar/srs

        Office of Budget and Management Analysis web site: www.budget.upenn.edu/

        How Schools Share Tuition Revenues at Penn:
www.sfs.upenn.edu/TDPennProcess/How-Schools-Share-Tuition-at-Penn.htm

 

Appendix-A:  Checklist for Student/Course Administrators & Senior Business Officers

q       Make sure all your students are enrolled.

Run Count Students as of Today

Follow up with students who have disappeared.

 

q       Make sure all your students have PennID’s.

You’ll get tuition for students with no PennID’s, but they won’t be included in the various Counts.

 

q       Make sure all your students are billed and paid.

Run Count Students and Tuition Billed

Do manual adjustments using SAJ, if changes occur after automated billing has ended for term.

Run Count Students with no Tuition Bill to check for unbilled students.

Run Count PhD Students and Tuition Funded to check your PhD students.

 

q       Make sure to have the correct home school(s) for all your students.

Confirm the Dean has sent you copies of all agreements.

Request home school tuition sharing for joint programs when appropriate.

Swap the primary and secondary divisions at the agreed-upon term(s).

Populate joint degree flags and special program codes when appropriate.

Remove joint degree flags and special program codes when no longer appropriate

 

q       Make sure to have the correct teaching school(s) for your courses.

Confirm the Dean has sent you copies of all agreements.

Confirm shared courses are setup as agreed.

If you make changes, remember to change all appropriate terms (e.g., next Fall will roll from last Fall, so changing Spring won’t be enough if the course is also offered in the Fall).

 

q       Should there still be any questions regarding the amount of tuition revenue received in the distribution, send an email to: tuition-dist-help@sfs.upenn.edu

Appendix-B:  Tuition Distribution Changes effective 9/27/06  

       What’s New and Improved?

§         Transparent Process Simpler to Follow

-          Explicitly links students billed, money collected and courses taken to tuition received

-          Prior terms distribution  is no longer driven by this term’s course units

-          Multiple Exceptions Eliminated

-          Ability to Share Home School Portion of Tuition for Joint Programs

§         Ability to Share Teaching School Portion of Tuition for Course Sections

§         More Flexibility in Managing Study Abroad and Non-Degree Programs

§         Tuition Distributed Earlier and More Often

       Multiple Exceptions Eliminated

§         All students are now part of the distribution. (No more  “non-billable” students whose money flowed outside the distribution, such as Organizational Dynamics)

§         All credit-bearing courses are now part of the distribution.  (No more “non-revenue” courses whose money flowed outside the distribution).

§         Everyone who teaches a particular group of students gets the same rate for those students. (No more alternate rates for “day” schools and “night" schools.)

§         Tuition is now split between home school and teaching school for all terms (Previously, there was no home school split in summer).

       More Flexibility in Managing Study Abroad and Non-Degree Programs

§         Separate distribution rates for each unique combination of division, degree, major and special program code, allowing programs with vastly different rates to be distributed separately (instead of being pooled together) so that everyone who teaches the students in each program gets their fair share of what we collect from them.

§         Study Abroad is now part of the distribution, and the home school portion goes to the home school, and teaching school portion goes to school code PV (for Provost) and thus to the Office of International Programs (OIP).   Note that Study Abroad is not part of the Undergraduate Guarantee.   Schools will receive Study Abroad tuition income in object code (4108), and will be charged associated student aid in object code 4183. 

§         Exchange Students are part of the distribution, and everyone who teaches them gets their fair share of what we collect from them, which is nothing.  Long term, we need to find a better way to even this out.

§         Reciprocal students (Quaker Consortium with Bryn Mawr, Haverford, and Swarthmore for undergraduates) are now treated like exchange students, and everyone who teaches those gets their fair share of what we collect from them, which is nothing.  Long term, we need to find a better way to even this out.

       CGS students are no longer subject to the Undergraduate Guarantee.

§         Schools will receive tuition income for CGS students in object codes 4107 (degree) or 4108 (non-degree).

 

Appendix-C:  BRS Data Collection in the Data Warehouse

 

As of June 2004, BRS data has been loaded into the Data Warehouse nightly. This initial data included BRS Detail, Intermediate and History files, which contained historical data for all active students at that time, as well as students who graduated in the previous few years. From that point on, all new transactions have been added on an ongoing basis.

 

Older historical data from the BRS inert/archive files was not loaded in June 2004 due to anticipated storage and processing requirements. While the information for each student in the BRS collection should be historically complete, the file does not contain students who left and whose accounts were fully paid prior to Fall 2002, since these students were purged to the archive file, which was not loaded into the Warehouse. Thus, any term-based analysis by account or subcode for terms prior to Fall 2002 may have incomplete data.

 

More information on the specific BRS data included in the warehouse is available at www.upenn.edu/computing/da/dw/brs/index.html

 


 Appendix-D:  Glossary of Terms

 

 

Course

 

Courses are educational offerings that are delivered in a series of lessons or class meetings for which students are assessed tuition and/or fees by the University.  Courses are defined on the SRS Course Inventory, uniquely identified by a subject area and course number, e.g., ECON-101.  Note that courses may be offered in multiple sections (see Course Sections)

Course Number

 

A 3-digit number assigned to a course at the inventory level that uniquely identifies a course offering, e.g., ECON-101.http://www.upenn.edu/computing/da/dw/student/course_inventory.e.html#elmt3

Course Section

 

A Course Section is an instance of a courses offered for a given term.   Courses may be offered in multiple sections for any given term, and are uniquely identified by a 3-digit section number that is placed after the subject number and course number, e.g., ECON-101-001 reflects section 001 of the course ECON-101.http://www.upenn.edu/computing/da/dw/student/course_section.e.html#elmt28

Course Units

(credit type)

A course unit is the measure of the quantity of instruction provided.  One course unit is typically assigned for each student for each course that meets three hours a week for a term.  Schools may assign particular courses or particular students in particular courses less than one course unit or more than one course unit based on amount of instruction offered by the course.  Some schools measure their courses in semester hours (Law) or credit hours (Dental Medicine and Veterinary Medicine).   A course worth one course unit would be worth three semester hours or six credit hours.  All semester hours and credit hours are converted to course units in the tuition distribution system. http://www.upenn.edu/computing/da/dw/student/course_section.e.html#elmt9

Cross-listed Status

(Xlist)   

 

Cross-listing (Xlist) occurs when the same course section is offered under more than one course Id. A cross-listed section is a single section that is listed with up to five academic departments in all course publications. Cross-listed sections may differ in course number and title, but must share the same section number, instructor(s), meeting times, and classroom. In SRS, course sections may be cross-listed only if they have been designated for possible cross-listing on the Course Inventory.  For information on how to designate cross-listed courses, see http://www.upenn.edu/registrar/srs/cif/scr_125.html. On the term file, one section must be designated as the primary (P) controlling course section. The primary section is the course section that controls the meeting days, times, instructor(s), and some registration data for all the cross-listed sections. Any changes made to these items are reflected in both the primary and secondary sections. All other sections must be designated as secondary (S) cross-listed sections whose meeting days, times, instructor(s), and some registration data are controlled by the primary cross-listed section. For additional information on creating cross-listed sections, see http://www.upenn.edu/registrar/srs/ctf/scr_130_ccs.html

Degree

 

A degree is an academic title pursued through a division of a school. For example, students can pursue a Bachelor of Arts degree through the division of The College of Arts and Sciences; students can pursue a PHD through the Graduate division of Arts and Sciences. A student may pursue more than one degree at a time. http://www.upenn.edu/computing/da/dw/student/degree.e.html#elmt2

Division

 

Division is an administrative sub-unit of a school in the University in which students pursue degrees. Each degree program and the courses and other requirements particular to that degree are associated with a distinct division. There can be several divisions in any school. For example: in the Wharton school, full-time day undergraduate students are in the WH (Wharton Undergraduate) division, whereas part-time evening undergraduate students are in the EVE (Wharton Evening) division.http://www.upenn.edu/computing/da/dw/student/division.e.html

Faculty

 

Instructors who teach courses, identified for each course-section on a term-by-term basis on SRS Screen 132, with a non-zero percent teaching load.http://www.upenn.edu/computing/da/dw/student/course_section_instructor.e.html

GAAP

 

Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements.

Home School

 

The home school is defined as the School associated with the primary instructional program on the student’s SRS record for a given term.http://www.upenn.edu/computing/da/dw/td/students.e.html#homeco

Instructional Program

 

An instructional program is identified as a unique combination of division, degree and major, and an optional special program code.  Students are admitted into these programs, as recorded in the Student Records System (SRS).  http://www.upenn.edu/computing/da/dw/td/students.e.html#ip

Major

 

A major is the academic area which makes up a major component of a student's work. For graduate programs, this is the graduate group. For example: a student may have a major in HIST.  http://www.upenn.edu/computing/da/dw/td/students.e.html#ipmaj

Percent Teaching Load

 

Percent of course load for which this instructor is responsible (number between 1-100). The total load must add up to 100.http://www.upenn.edu/computing/da/dw/student/course_section_instructor.e.html#elmt1

Primary Academic Appointment

 

The instructor’s primary academic appointment for the given term, as determined by the census logic.http://www.upenn.edu/computing/da/dw/td/instructors.e.html

Primary Appointment

The instructor’s primary appointment as determined by the census logic.

Primary Instructional Program

 

The primary program in which a student is enrolled for any given term, which includes division that administers the student's registration, in which the student is counted at the time of the term census, and for purposes of tuition distribution.http://www.upenn.edu/computing/da/dw/td/students.e.html#ip

RCM

Responsibility Center Management (RCM) is the managerial framework to carry out internal budgeting and financial reporting activities at Penn.  For more information see http://www.budget.upenn.edu/dlDocs/rcm.ppt

School

 

The academic administrative unit that offers instructional programs and courses.  Penn has 12 schools, 4 at the undergraduate level

Secondary Academic Appointment

 

An instructor may have more than one academic appointment for the given term (see Primary Academic Appointment).

Secondary Appointment

 

An instructor may have more than one appointment for the given term.

Secondary Instructional Program

 

When students are sub-matriculants or in dual-degree programs, SRS determines which program is primary and which is secondary based on general rules.http://www.upenn.edu/computing/da/dw/td/students.e.html#ip

Section Department

 

The academic teaching unit (department) that developed the course section. Multiple subject areas may be administered by one department. The Section_Department is usually the department that offers the course section. Examples of Section_Dept codes include BIOL (Biology), EE (Electrical Engineering), and INSR (Insurance).http://www.upenn.edu/computing/da/dw/td/courses.e.html#sectdept

Section Division

 

The administrative sub-unit (division) that offers the course section. Section_Division is used when a section is administered by a division rather than a department. Examples of Section Division codes include CGS (College of General Studies), BMP (Biomedical Graduate Studies), and WEM (Wharton Executive MBA program).http://www.upenn.edu/computing/da/dw/td/courses.e.html#sectdiv

Section of Primary Cross-listing

 

The section of a cross-listed course where the cross-list indicator is P (primary).The primary course section for a cross-listed course. If the course is not cross-listed this is the same as the Section_Id in the COURSE_SECTION Table. Cross-listing occurs when the same course section is offered under more than one course Id.http://www.upenn.edu/computing/da/dw/td/courses.e.html#xlist
Section School

 

The administrative unit (school) associated with the department that developed the course. A department can offer multiple sections of a course. While a course may be taught by instructors whose appointment crosses schools, or team-taught by instructors from multiple schools, each course section can be associated with only one Section School. http://www.upenn.edu/computing/da/dw/td/courses.e.html#sectsch

Special Program Codes

Special Programs codes further define a students' academic program of study, at the term level, beyond what can be defined solely by the students' division, degree, major and concentration, e.g., Study Abroad.  These codes identify students in these programs, and are also used in many cases for purposes of calculating tuition (tuition calc) and distributing tuition.  http://www.upenn.edu/computing/da/dw/student/degree_term_all_v.e.html#elmt24

Student

 

Students are the people who are admitted into instructional programs (degree or non-degree) and enrolled in courses.  For the purposes of the tuition distribution system, students include only those persons enrolled in courses with credits greater than 0 in the student registration system. 

Subject Area

 

The 4-character alphabetic code for the subject area of the academic discipline under which the course is offered, e.g., ECON. One academic department may administer multiple subject areas.http://www.upenn.edu/computing/da/dw/td/courses.e.html#subja

Teaching School

 

The teaching school is the school that offers the course, and by default is populated based on the subject area of the course, which has an academic department and school associated with it.http://www.upenn.edu/computing/da/dw/td/courses.e.html#tssch

Term

 

A term is the period of time within an academic year marking the beginning and end of classes.   In SRS, there are three terms defined each year: Fall, Spring, and Summer.  For tuition purposes, Fall runs from September to December, with a final distribution in January.  Spring runs from January to April, with a final distribution in May.  Summer runs from May to August, with a final distribution in September.  The summer consists of two sessions, Summer-1 and Summer-2.  In BRS, there four terms defined each year, with each summer session counting as its own term. SRS terms use the format yyyyt, where yyyy is the calendar year and t is the term, with A=Spring, B=Summer, C=Fall.  Year is 4 characters (2006) in the warehouse, but only two characters (06) in the SRS online screens. BRS terms use the format tyy, where t is term, with 1=Fall, 2=Spring, 3=Summer-1 and 4=Summer-2, and yy is the calendar year. Examples:  Fiscal Year 2007 consists of session II of 2006B, 2006C, 2007A and session I of 2007B in SRS and 406, 106, 207, and 307 in BRShttp://www.upenn.edu/computing/da/dw/student/student_term.e.html#elmt20 

Tuition

 

Tuition is the amount charged for educational instruction and does not include other associated college expenses, such as books, fees, or room and board.  It should be noted that tuition charges vary across schools and instructional programs.

 

Undergraduate

Guarantee

 

 

 


Appendix-E:  Rate Calculation Examples

 

The following are provided as examples of Distribution Rate Calculations.  To access an excel spreadsheet with this information, which you can use for personal analysis, go to www.sfs.upenn.edu/TDPennProcess/Distribution-Rate-Examples.xls

 

           

Traditional Undergraduate

 

Instructional Programs

Students

CU’s

Taken

Tuition Paid Applied

Rate per CU

Rate Used

 

COL

     5,000

   20,000

  100,000,000

    5,000.00

 4,533.33

 

EAS

     1,000

     6,000

    20,000,000

    3,333.33

 4,533.33

 

NUR

        500

     1,500

    10,000,000

    6,666.67

 4,533.33

 

WH

     2,000

   10,000

    40,000,000

    4,000.00

 4,533.33

 

Total

 

   37,500

  170,000,000

    4,533.33

 

 

 

 

 

 

 

 

 

-One rate for the University

 

 

 

 

-Excludes students in these divisions who are studying abroad

 

 

-Otherwise does not distinguish between degrees, majors or special programs.

 

 

 

PhD

 

Instructional Programs

Students

CU’s Taken

Tuition Paid Applied

Rate per CU

Rate Used

SAS-GAS

     1,000

     3,000

     20,000,000

    6,666.67

 6,666.67

 

 

 

 

 

 

SOM-BMP

     1,000

     3,000

     18,000,000

    6,000.00

 6,009.10

SOM-EPM

          50

        175

       1,000,000

    5,714.29

 6,009.10

SOM-PDM

          20

          80

          400,000

    5,000.00

 6,009.10

SOM-VTP

          20

          40

          400,000

  10,000.00

 6,009.10

SOM total

 

     3,295

     19,800,000

    6,009.10

 

 

 

 

 

 

 

Design-GFP

          30

          90

          600,000

    6,666.67

 6,666.67

Annenberg-ASP

          40

        160

          800,000

    5,000.00

 5,000.00

SEAS-GEP

          50

        250

       1,000,000

    4,000.00

 4,000.00

Grad Ed-EDP

          60

        240

       1,200,000

    5,000.00

 5,000.00

Nursing-NUP

          70

        280

       1,400,000

    5,000.00

 5,000.00

Wharton-WHP

          80

        320

       1,600,000

    5,000.00

 5,000.00

SP2-SWP

          90

        360

       1,800,000

    5,000.00

 5,000.00

 

 

 

 

 

 

One rate per school.

 

 

 

 

The combined degree divisions are treated as part of the School of Medicine.

 

 

 


Professional & Other Degrees

 

Program Group

Students

Course Units

Tuition Paid Applied

Rate per CU

Rate Used

WHG-MBA

      1,000

      4,000

   20,000,000

    5,000.00

    5,000.00

WEM-MBA

      1,000

      5,000

    20,000,000

    4,000.00

    4,000.00

SW-MSW

         500

      1,000

      4,000,000

    4,000.00

    4,000.00

SW-MNP

         500

      1,000

      5,000,000

    5,000.00

    5,000.00

VET-VMD

         500

       3,000

    15,000,000

    5,000.00

    5,000.00

 

 

 

 

 

 

One rate per Division-Degree.

 

 

 

 

 

 

Study Abroad & Non-Degree

 

Program

Students

Course Units

Tuition Paid Applied

Rate per CU

Rate Used

 

 

 

 

 

 

COL-BA-SPAN-BMD

          10

          40

          200,000

 5,000.00

 5,000.00

WH-BS-FNCE-BMD

            2

          10

           40,000

 4,000.00

 4,000.00

GFA-CRT-HSPV

          10

          20

           80,000

 4,000.00

 4,000.00

GFA-NON-HSPV

          10

          20

           60,000

 3,000.00

 3,000.00

ASP-NON-VSTG

            1

            4

           20,000

 5,000.00

 5,000.00

ASP-ES-NMAJ-FEX

            1

            4

0

          -  

          -  

 

 

 

 

 

 

One rate per Division-Degree-Major-Special Program

 

 

 


Appendix-F:  Weighted Course Unit Examples

 

The following are provided as examples of Weighted Course Unit Examples.  To access an excel spreadsheet with this information, which you can use for personal analysis, go to www.sfs.upenn.edu/TDPennProcess/Weighted-Course-Unit-Examples.xls

 

 

Course

Registered Course Units

Students

Weighted Course Units

 

SPAN-101

1.0

10

10

Most Courses are worth 1 course unit

CHEM-234

1.5

30

45

Courses with Labs are often worth 1.5 course units

HIST-399

2.0

20

40

Independent studies can be any value

 

 

 

 

 

FNCE-995-005

1.0

1

0.67

Dissertations are charged at a reduced rate equivalent to .67 for the first 5 terms

FNCE-995-007

1.0

1

0.15

In most schools, an even more reduced rate starts after 5 terms

EDUC-995-006

1.0

1

0.67

In Grad Ed, the very reduced rate starts after 10 terms

BE-995-005

1.0

1

0.67

Engineering and Nursing never go down to the very reduced rate

 

 

 




Appendix-G:  Sample Faculty Load Reports

 

The following pages include examples of the Faculty Load Report, which is one of a series of canned queries published as part of the initial rollout of the revised Tuition Distribution System in Fall 2006.  Also see the other tuition distribution queries: TD Summary, TD Across Schools, TD Student Detail, TD Faculty Detail, and TD Course Detail. 

The source for these reports is the live SRS universe, and not the tuition distribution snapshots.  Therefore, unlike the related TD reports, this report can be run before the term begins, and can be rerun during the month as desired, after changes are made.  The instructor assignments shown here will then be picked up when the next tuition distribution snapshot is taken at the end of the month.

 

Tab 1, By Section School and Dept, is organized by who is offering the course, and shows the instructors assigned, the instructor's load for the course, the primary academic appointment (using a variant of the University's census logic), and the enrollment.  The course units shown here are weighted for instructor load, but are not yet weighted for number of terms on dissertations or for multiple home schools and teaching schools, as they will be in the tuition snapshots.

 

Tab 2, By Primary Academic Appointment, is organized by where the primary academic appointment of the appointment is held.  Notice that the instructors with no appointment found appears together, alphabetically between Morris Arboretum and the President's Center.


Appendix-G1:  Sample Faculty Load Report – By Section School & Department (Tab 1)

 

AS

 

ASTR ASTRONOMY                     

 

Section Id

Instructor Name

Instructor Load

Section School Code

Tuition School Code

Current Job Appointment in Payroll

Activity

Credit Type

Enroll-ment

Weighted Enrollment

Max Credit

Xlist

Xlist Primary

ASTR-001-001

 VERDE,LICIA                  

100.00

AS

AS

 School of Arts and Sciences                                           

 LEC

 CU

69.00

 69.00

 1.00

 

ASTR001001

ASTR-001-002

 BERN,MORLEY          

100.00

AS

AS

 School of Arts and Sciences                                          

 LEC

 CU

72.00

 72.00

 1.00

 

ASTR001002

ASTR-003-001

 BERNSTEIN,GARY

100.00

AS

AS

 School of Arts and Sciences                                          

 LEC

 CU

42.00

 42.00

 1.00

 

ASTR003001

ASTR-007-301

 SHETH,RAVI K.                

100.00

AS

AS

 School of Arts and Sciences                                          

 SEM

 CU

114.00

 114.00

 1.00

 

ASTR007301

ASTR-011-001

 JIMENEZ,RAUL                 

100.00

AS

AS

 School of Arts and Sciences                                          

 LEC

 CU

29.00

 29.00

 1.00

 

ASTR011001

ASTR-399-000

 Staff, Dr

100.00

AS

AS

 No Appointment Found

 IND

 CU

0.00

 0.00

 2.00

 

ASTR399000

ASTR-990-000

 Staff, Dr

100.00

AS

AS

 No Appointment Found

 MST

 CU

0.00

 0.00

 1.00

 

ASTR990000

ASTR-995-000

 Staff, Dr

100.00

AS

AS

 No Appointment Found

 DIS

 CU

0.00

 0.00

 1.00

 

ASTR995000

ASTR-999-000

 Staff, Dr

100.00

AS

AS

 No Appointment Found

 IND

 CU

0.00

 0.00

 2.00

 

ASTR999000

 

 

 

 

 

 

 

Sum:

 326.00

 326.00

 

 

 

 

CGS

 

ASTR ASTRONOMY                     

 

Section Id

Instructor Name

Instructor Load

Section School Code

Tuition School Code

Current Job Appointment in Payroll

Activity

Credit Type

Enroll-ment

Weighted Enrollment

Max Credit

Xlist

Xlist Primary

ASTR-001-601

 STROHM,MIKE          

100.00

AS

 AS

 School of Arts and Sciences                                           

 LEC

 CU

10.00

 10.00

 1.00

 

ASTR001601

 

 

 

 

 

 

 

Sum:

 10.00

 10.00

 

 

 

 

 

 


Appendix-G2:  Sample Faculty Load Report – By Primary Academic Appointment (Tab 2)

 

Wharton School

 

Business and Public Policy

 

Instructor Name

Pri Acad Appt Job Title

Instructor Load

Section School Code

Tuition School Code

Section Id

Title

Acti-vity

Credit Type

Enroll-ment

Weighted Enrollment

Max Credit

Xlist

Xlist Primary

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 BPUB-895-001

 ADV STUDY PROJECT TRAN                                                                                  

 IND

 CU

0.00

 0.00

 1.00

 

BPUB895001

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-603-001

 BASIC MICROECON ANALYSIS                                                                                 

 LEC

 CU

89.00

 89.00

 0.00

 

MGEC603001

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-603-002

 BASIC MICROECON ANALYSIS                                                                                 

 LEC

 CU

89.00

 89.00

 0.00

 

MGEC603002

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-603-003

 BASIC MICROECON ANALYSIS                                                                                 

 LEC

 CU

91.00

 91.00

 0.00

 

MGEC603003

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-621-013

 MANAGERIAL ECONOMICS                                                                                    

 LEC

 CU

53.00

 53.00

 0.50

 

MGEC621013

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-621-015

 MANAGERIAL ECONOMICS                                                                                    

 LEC

 CU

51.00

 51.00

 0.50

 

MGEC621015

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 MGEC-621-017

 MANAGERIAL ECONOMICS                                                                                    

 LEC

 CU

51.00

 51.00

 0.50

 

MGEC621017

ALLEN,W BRUCE                

 PROFESSOR A             

100.00

WH

WH

 TRAN-399-001

 INDEPENDENT STUDY                                                                                       

 LEC

 CU

0.00

 0.00

 1.00

 

TRAN399001

BAILEY,LISA           

 PROFESSOR A             

100.00

WH

WH

 BPUB-203-001

 BUS IN GLOBAL POL ENVIR                                                                                 

 LEC

 CU

75.00

 75.00

 1.00

 

BPUB203001

BAILEY,LISA           

 PROFESSOR A             

100.00

WH

WH

 BPUB-203-002

 BUS IN GLOBAL POL ENVIR                                                                                 

 LEC

 CU

74.00

 74.00

 1.00

 

BPUB203002

BAILEY,LISA           

 PROFESSOR A             

100.00

WH

WH

 BPUB-893-001

 ADV STUDY PROJECT                                                                                       

 IND

 CU

0.00

 0.00

 1.00

 

BPUB893001

BAILEY,LISA           

 PROFESSOR A             

100.00

WH

WH

 BPUB-962-301

 APPLIED ECONOMICS SEM                                                                                    

 SEM

 CU

5.00

 5.00

 1.00

 

BPUB962301

CHOKSI,AL            

 ADJ. PROF.       

100.00

WH

WH

 BPUB-298-401

 PRIVATIZATION: INT PERSP                                                                                 

 LEC

 CU

15.00

 15.00

 1.00

S

 BPUB798401

CHOKSI,AL            

 ADJ. PROF.       

100.00

WH

WH

 BPUB-798-401

 PRIVATIZATION: INT PERSP                                                                                

 LEC

 CU

5.00

 5.00

 1.00

P

 BPUB798401

CHOKSI,AL            

ADJ. PROF.       

100.00

WH

WH

 MGMT-798-401

 PRIVATIZ: AN INT'L PER                                                                                  

 LEC

 CU

0.00

 0.00

 1.00

S

 BPUB798401

CHOKSI,AL             

 PROFESSOR A             

100.00

WH

WH

 BPUB-290-402

 TECH IN GLOBAL MARKETS                                                                                  

 LEC

 CU

12.00

 12.00

 0.50

S

 BPUB790402

FAUL, GARY

 PROFESSOR A             

100.00

WH

WH

 BPUB-732-401

 TELECOMS & INTERNET POL                                                                                 

 LEC

 CU

14.00

 14.00

 0.50

P

 BPUB732401

FAUL, GARY

 PROFESSOR A             

100.00

WH

WH

 BPUB-790-402

 TECH IN GLOBAL MARKETS                                                                                  

 LEC

 CU

10.00

 10.00

 0.50

P

 BPUB790402

FAUL, GARY

 PROFESSOR A             

100.00

WH

WH

 MGMT-732-401

 TECH FOR MANAGERS                                                                                  

 LEC

 CU

0.00

 0.00

 0.50

S

 BPUB732401

MADRIAN,BALA           

 ASSOC PROF       

100.00

WH

WH

 BPUB-995-001

 DISSERTATION                                                                                             

 DIS

 CU

1.00

 1.00

 1.00

 

BPUB995001

PACK,HOWARD                  

 PROFESSOR A             

100.00

WH

WH

 BPUB-288-401

 INT IND DEV STRA                                                                                        

 LEC

 CU

25.00

 25.00

 1.00

S

 BPUB788401

PACK,HOWARD                  

 PROFESSOR A             

100.00

WH

WH

 BPUB-788-401

 INT IND DEV STRA                                                                                        

 LEC

 CU

4.00

 4.00

 1.00

P

 BPUB788401

PACK,HOWARD                  

 PROFESSOR A             

100.00

WH

WH

 BPUB-988-401

 INT IND DEV STRA                                                                                        

 LEC

 CU

1.00

 1.00

 1.00

S

 BPUB788401

PACK,HOWARD                   

 PROFESSOR A             

100.00

WH

WH

 BPUB-995-015

 DISSERTATION                                                                                            

 DIS

 CU

0.00

 0.00

 1.00

 

BPUB995015

WALDFOGEL,JOEL               

 PROFESSOR A             

100.00

WH

WH

 BPUB-900-301

 2ND YR. RESEARCH SEM                                                                                    

 SEM

 CU

3.00

 3.00

 1.00

 

BPUB900301

WALDFOGEL,JOEL               

 PROFESSOR A             

100.00

WH

WH

 BPUB-900-302

 3RD YR. RESEARCH SEM                                                                                    

 SEM

 CU

8.00

 8.00

 1.00

 

BPUB900302

WALDFOGEL,JOEL               

 PROFESSOR A             

100.00

WH

WH

 BPUB-995-022

 DISSERTATION                                                                                            

 DIS

 CU

1.00

 1.00

 1.00

 

BPUB995022

WHITE,MATTHEW              

 ASST PROF A        

100.00

WH

WH

 MGEC-621-007

 MANAGERIAL ECONOMICS                                                                                     

 LEC

 CU

49.00

 49.00

 0.50

 

MGEC621007

WHITE,MATTHEW              

 ASST PROF A        

100.00

WH

WH

 MGEC-621-009

 MANAGERIAL ECONOMICS                                                                                     

 LEC

 CU

55.00

 55.00

 0.50

 

MGEC621009

WHITE,MATTHEW .             

 ASST PROF A        

100.00

WH

WH

 MGEC-621-011

 MANAGERIAL ECONOMICS                                                                                     

 LEC

 CU

54.00

 54.00

 0.50

 

MGEC621011

 

 

 

 

 

 

 

Sum:

 

 835.00

 835.00

 

 

 

 


 

Appendix-H:  Examples of the impact of changes during the term

 

The following are provided as examples of the impact of changes which may occur during a term.  To access an excel spreadsheet with this information, which you can use for personal analysis, go to www.sfs.upenn.edu/TDPennProcess/What-Can-Change-Examples.xls

 

Students, Courses & Dollars

Distri-bution

Number of Students

Weighted Course Units

 Dollars Collected

 Rate Used

 Home School

Teaching School

Tax

Notes

Sep

     100.0

      400.0

       990,000

          2,475

   198,000

  594,000

  198,000

You have 100 students taking 4 courses each for 10,000 each and 99 have paid

Oct

     101.0

      404.0

       990,000

          2,450

   198,000

  594,000

  198,000

You register another student and bill them but they haven't paid yet.

Nov

     101.0

      404.0

    1,000,000

          2,475

   200,000

  600,000

  200,000

Student 101 pays their bill

Dec

     101.0

      397.0

    1,000,000

          2,519

   200,000

  600,000

  200,000

Seven students drop their fourth course but you don't adjust their bills

Jan

      99.0

      389.0

       990,000

          2,545

   198,000

  594,000

  198,000

Two stdts never showed up (including 1 who was paid), retroactively drop and adjust bill to 0

 

 

Home School

Distri-bution

Number of Students

Weighted Course Units

 Dollars Collected

 Rate Used

 Home School

 Home School you keep

 Home School to other schl

 Home School from other schl

Teach-ing School

Tax

Notes

Sep

     100.0

      400.0

  990,000

    2,475

 198,000

  198,000

         -  

 

  594,000

  198,000

100 stdts taking 4 courses each for 10,000 each and 99 have paid

Oct

      98.0

      392.0

  970,000

    2,474

 194,000

  194,000

         -  

 

  582,000

  194,000

Two of them transfer to Nursing and you adjust their bills

Nov

      98.0

      392.0

  970,000

    2,474

 194,000

  192,020

    1,980

 

  582,000

  194,000

One of your stdts is admitted to a joint program that shares home school tuition

Dec

      98.0

      392.0

  970,000

    2,474

 194,000

  194,000

         -  

       3,959

  582,000

  194,000

Admit two stdts from other schools into joint programs that share home school

Jan

      98.0

      392.0

  970,000

    2,474

 194,000

  194,000

         -  

       3,959

  582,000

  194,000

 

Nothing else changes

 

 

 


Teaching School

Distri-bution

Number of Students

Weighted Course Units

 Dollars Collected

 Rate Used

 Home School

Teaching School

Teaching School you keep

Teaching School to other school

Teaching School from other school

Tax

Notes

Sep

     100.0

      400.0

       990,000

      2,475

   198,000

  594,000

  594,000

           -  

 

  198,000

You have 100 students taking 4 courses each for 10,000 each and 99 have paid

Oct

     100.0

      400.0

       990,000

      2,475

   198,000

  594,000

  582,120

    11,880

 

  198,000

Your students drop 8 courses in your school and add 8 in other schools

Novr

     100.0

      400.0

       990,000

      2,475

   198,000

  594,000

 

 

       29,898

  198,000

Design gives you half the tuition for a course you are team teaching

Decr

     100.0

      400.0

       990,000

      2,475

   198,000

  594,000

 

 

       35,898

  198,000

Students from other schools add 4 courses in your school

Jan

     100.0

      400.0

       990,000

      2,475

   198,000

  594,000

 

 

       34,403

  198,000

One student drops the design course.

 


Appendix-I:   Tuition Distribution Process Flow Diagram