Matriculated graduate students with assistantships or fellowships, as well as postdoctoral scholars and non-matriculated grad students, must be paid through the GFS system.
This section includes information on:
GFS can pay the following for eligible graduate students and postdoctoral scholars:
Tuition payments for nonmatriculated graduate students, such as Visiting Researchers, can be processed through GFS. Such students, however, are not eligible for assistantship appointments.
When GFS cannot pay, use:
For degree-seeking (matriculated) students, the tuition portion of fellowships and assistantships is exempt from tax. Nonmatriculated students are subject to tax on any tuition support received. Fellowship stipends and assistantship salaries are subject to tax. The amount of tax varies according to the student's total income, dependency status, treaty status for international students, and individual circumstances.
Assistantship salaries and nonmatriculated stipends paid to non-US citizens are subject to tax withholding.
Tax is not withheld from quarterly fellowship stipends paid to U.S. citizens and Permanent Residents. Students are responsible for making any estimated tax payments. Monthly stipends paid to Postdoctoral Scholars and nonmatriculated students will have tax withheld if the individual is not a US citizen and their home country does not have a tax treaty with the US.
For additional information about taxes, see the "Tax Information" page within the Student section of the Gateway to Financial Activities (Fingate).
Note: A fringe benefit rate will automatically be applied to any salaries paid to either graduate students or postdoctoral scholars. In addition, a "stipend surcharge" will be applied to any stipend payment to a graduate student from university, school or department funds (other than a stipend payment specifically for health insurance). No surcharge is collected on tuition payments. The funds collected through the application of these rates are used to provide Cardinal Care health insurance subsidy for graduate students, and additional benefits for postdoctoral scholars.
All lines entered in GFS must be approved in a separate university application, Workflow. The Workflow application sends an email notification to all identified approvers whenever a fellowship stipend, tuition, or assistantship line has been completed. GFS aid lines require both a Home Department and a Financial approval before they will disburse. These two approval roles are defined as follows:
Home Department Approvers
Individuals who are authorized as GFS Financial Approvers must complete the Cost Policy tutorial on the university's accounting systems and chart of accounts.
If the individual completing a line of aid in GFS is also authorized to carry out either the Home Department or the Financial approval roles, that approval is automatically conveyed when the entry is completed in GFS. If an individual completing a line of aid is authorized as both a Home Department and a Financial approver, then no additional approvals will be required. Such individuals may however wish to designate another individual either for "FYI" advice or for additional approval.
Once aid lines have been completed and approved, they will "disburse" to the system that will process the payment, i.e., either the Student Financials System for quarterly stipend and tuition payments, or the HR Payroll system for assistantship salaries or stipends for postdocs or non-matriculated students ("NM" stipends).
These different systems operate on different disbursement schedules.
The two systems involved in generating student support work differently in regard to the correcting lines that have already disbursed.
Reports have been developed to assist department administrators and the Financial Aid Office. Data in the GFS system is retrievable using PeopleSoft "ReportMart1." Individuals who have "Read" access to GFS can see a list of reports prepared to meet departmental needs. Some of the available reports include:
In addition, an Unapplied Aid Report provides information to departments and to the university as a whole to show where more support has been entered in GFS than the student is charged. For example, if a student has a departmental tuition fellowship which pays full tuition, and in Spring quarter the student also receives a 10% assistantship, the student could be credited with more tuition payments than are needed. The difference between the amount of tuition charged and the total tuition support received appears in the department's Unapplied Aid Report.
University policy instructs departments to use outside support first, Tuition Allowance (TAL) second, and school/department funds third.
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Last update: October 15, 2013 1:44 PM