University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15
Tuition
Tuition Rates
All tuition rates are approved by the Board of Regents. Undergrad and graduate rates are set by
the Central Budget Office of the University, however, professional schools like the Medical
School can set their own rates. As of 2012, the Dean of the Medical School has been setting the
tuition each year for the incoming Year one students and the tuition is not raised in subsequent
years for that class (up to 6 years). In the past, the Medical School has raised tuition anywhere
from 0-5%.
Tuition Estimate
During Phase I of the budget cycle, the Dean’s Office calculates an estimate of tuition for the
next year based on the tuition decisions by the Central Budget Office and the Dean. The
estimate is submitted during the budget meetings with Central and serves as the base amount
of tuition the Medical School will receive in the Central allocation. The tuition amount is
allocated to the Medical School in accounting period one, returned to Central and replaced with
a corresponding amount of O&M. The Medical School receives transfers during the year for
tuition as it is earned (see below). In the Spring, the Medical School is charged for its share of
the uncollectible portion of tuition University wide. At year end, if the Medical School earned
more tuition than originally estimated, we get to keep the additional O&M. If the Medical
School earns less than budgeted, we have to cover the resulting deficit with O&M funds.
In a fiscal year, tuition revenue coming into Medical School administration is:
~60% of the previous year summer session
100% of Fall and Spring
~40% of current year summer session
The tuition revenue is balanced to central’s number by course, academic plan and 25%/75%
tuition attribution.
Tuition Attribution
Tuition revenue is divided into two parts: 75% of the tuition goes to the college that owns the
course designator and 25% of the tuition goes to the college that owns the academic plan. For
University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15
example: when a graduate student in the Medical School’s Neuroscience program takes a
course in CLA, the revenue would be divided 75% to CLA and 25% to the Medical School.
Neuroscience
Grad Student
taking class in
CLA
75% to College with
Course Designator
CLA
100% Tuition In
25% to College with
Academic Plan
Medical School
The course designator recognizes the college that owns the course, not the college of the
faculty member teaching it. For example, Dental students taking a course in Dentistry would
receive 100% of the tuition, even though a Medical School faculty member might be teaching it.
The Medical School faculty member’s home department would have to make a deal with
Dentistry to get paid for their teaching.
There are times that academic plans or courses have more than one college owner. If this is the
case, the revenue would be divided, usually equally.
Tuition distribution to Departments
Tuition gets distributed from the Dean’s Office to Medical School departments via the Dean’s
Allocation Model (see the Dean’s Allocation SOP for a more detailed explanation). 34.9% of
Medical Student tuition is returned to the departments that are teaching the Medical School
students via an allocation from the Office of Medical Education. Graduate program tuition and
tuition earned from teaching non-Medical School students are returned directly to the
department teaching at 80% of the total tuition earned.
University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15
Med Student
34.9% to
Departments via
Deans Allocation
Neuroscience
Grad Student
taking class in
CLA
Medical School
100% Tuition In
75% to College with
Course Designator
...
CLA
80% to
Department Via
Deans Allocation
100% Tuition In
65.1% Retained in
Deans Office
25% to College with
Academic Plan
Medical School
Medical School
Neuroscience
Dept
20% Retained in
Deans Office
Medical School
All Dean’s Office programs, Duluth and Physical Therapy/Rehabilitation Science are exempt
from this process. They receive the actual amount of tuition earned for their programs.
Every year, we receive tuition for Undecided students (not enrolled in an official program).
Since they are not officially enrolled in a program, the 25% piece of their tuition is not
automatically assigned to a college. So, Central randomly assigns them to a college based on
the amount of classes the student is taking in that college and gives them the 25%. Since that
process is random, departments will receive 80% of the 75% of these students for teaching the
class they are taking, but the 25% piece is retained in the Dean’s Office. It would be unfair to
also give the 25% to the department teaching the course as it is a random process to assign that
piece of the tuition.
University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15
Undecided
Student
25% retained in
Deans Office if
Medical School is
Randomly Chosen
by Central
...
Medical School
100% Tuition In
75% To College with
Course Designation
...
Fees
Below are the definitions of the two types of fees charged to courses and programs in the
Medical School.
Course fees: Course fees may be assessed to recover costs of goods and services provided
beyond the normal expectations of instructional delivery when those goods and services:
(a) are essential to the educational outcomes of the course;
(b) are unique to the type of course;
(c) are used during the term of enrollment;
(d) represent direct costs or assignable indirect costs calculated on a per-student basis
Course fee rates shall be set to recover but not exceed actual costs.
Academic Fees:
Campus/Collegiate Fees: Campus/collegiate fees are campus- and college-wide
fees that may be assessed to all students enrolled on a campus or in a college for
goods and services that directly benefit students but that are not part of actual classroom
instruction. Allowable goods and services include advising, career services, computer labs,
special equipment, orientation activities, and other goods or activities intended to enhance the
University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15
student experience outside of actual classroom instruction. Each campus shall assess no more
than one campus-wide fee and each college shall assess no more than one college-wide fee.
Durable Goods Fees: Durable goods fees may be charged by a campus or a college to their
enrolled students (or any cohort or subset of their enrolled students) for educational materials
and equipment that will be owned by, potentially owned by, or assigned to a specific student
for their use during the entire term. Durable goods fees may not be charged for services, or for
use of any equipment owned and retained by the University, with the exception of computer or
other specialized equipment assigned for a full term to a specific student.
Fee Revenue
Course Fees are set by the departments and the revenue goes directly to the departments
when they are assessed. The Collegiate fee is set by the Dean and goes directly to Medical
School Administration when it is assessed. The Medical School collegiate fee is only assessed to
the Medical Students and Physical Therapy Students.
Setting course fees
Each fiscal year around February, Medical School Administration sends a notice to departments
to review and update their fees for the next school year. During this time, departments can
establish new fees or increase/decrease current fees. Any fee that is being charged on a
Medical Student course must be pre-approved by the Vice Dean of Education or delegate.
Each department contact is responsible for submitting their fee requests in the Tuition and Fee
Management System (TFMS). https://sites.google.com/a/umn.edu/tuition-and-feemanagement/home/fee-request-process
When setting new fees, the department needs to provide this information:






Fee name
Course designator and number
Term (summer, fall, spring) (can be all, one or two)
Component (examples are lab or lecture) Must make sure that this component was used
when the course was setup or there will be a mismatch.
Amount of fee
Chartstring, including account code (Must be fund 1026)
University of Minnesota Medical School
Handbook
For Medical School Accountants
Tuition and Fees
Last Date Reviewed: 9/28/15


Expected Revenue
Justification for new fee (Must align with the Regent’s policy)
After the fees are submitted by the departments, they are routed to the RRC for approval.
After RRC approval, they are then approved by the University’s Budget and Finance Office
before going to the Board of Regents for approval. Once the fee is approved, the department is
responsible for ensuring that they are receiving the revenue in the appropriate
chartstring/account.
Regents policy is located at
http://regents.umn.edu/sites/regents.umn.edu/files/policies/Tuition_and_Fees.pdf