There are three different graduate student specific classifications that will commonly appear on the accounts:
- Teaching Assistants (subaccount 1800)
- Type B Research Assistants (subaccount 1801), and
- Type A Research Assistants (subaccounts 1804 and 1805).
Under usual circumstances, teaching assistants should be funded only from internally funded accounts, most commonly departmental teaching accounts.
Research assistants are most commonly funded from sponsored awards or from unrestricted start-up funding. The difference between the two types of research assistants is that Type B generates a tuition support charge (subaccount 8319) at the current rate for the fiscal year. Type A research assistants do not generate this charge. The Physical Sciences Division's established policy for graduate research assistants is to request tuition support. The current rate (FY23) is 52.5% of graduate student base funding. The amount partially covers the graduate student's actual tuition cost. By default, all research assistants should be Type B unless the award regulations specifically prohibit tuition support charges in connection with research assistants or during limited periods when graduate students are not registered, usually summer quarters early in the graduate career.
Research assistants must serve for a minimum of 2 consecutive months during a quarter. However, if possible, it is best to issue full quarter appointments for both research assistants and teaching assistants.
If a grant or funding source does not allow charges for insurance and fees, those charges should go on account 2-60229, "Insurance and Grad Fees".
Grant funds should not be used as a convenient source of student financial aid. Efforts should be made to ensure that the number of students and the time they spend on the award are in line with the award budget. During the proposal phase, it is important for the PI to carefully think through how many months their research assistant(s) can be reasonably expected to work on the project annually rather than assuming that it will always be for 12 months. Likewise, the number of person-months it should reasonably take to complete the project should be carefully considered.
On fellowship accounts, graduate student stipends should be coded in subaccount 8320. Fellowship payments are done through the Dean of Students office and not the payroll system.
PSD Standard Type B Graduate Research Assistant Funding
Since October 2021, GRA insurance and graduate student fees are paid separately from the base funding. Base funding, insurance, and fees are subject to recovery of indirect costs. Tuition remission is only charged on the base funding.
Since October 2019, GRA funding are issued on the same schedule as the TA reimbursement.
There are two standard funding scales for graduate research assistants, one for Computer Sciences (CS) graduate students and one for all other PSD graduate students (PSD).
PSD GRA Funding Academic Year 2023-2024
| Annual Grad RA Funding, Academic Year 2023-2024 | ||
| 1 Oct 23 to 30 Sep 24 | ||
| PSD | CS | |
| Annual Base Funding (Subaccount 1801) | 40,800 | 43,600 |
| Annual Insurance (Subaccount 8395) | 4,917 | 4,917 |
| Annual Graduate Student Fees (Subaccount 8396) | 1,864 | 1,864 |
| Total Annual Funding | 47,581 | 50,381 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 21,420 | 22,890 |
| Total Annual Cost, 2023-2024 | 69,001 | 73,271 |
| Quarterly Grad RA Funding, Academic Quarters 2023-2024 | ||
| 1 Oct 23 to 30 Jun 24 | ||
| PSD | CS | |
| Academic Quarters, Base Funding (Subaccount 1801) | 10,200 | 10,900 |
| Academic Quarters, Insurance (Subaccount 8395) | 1,639 | 1,639 |
| Academic Quarters, Student Fees (Subaccount 8396) | 466 | 466 |
| Total Quarterly Funding | 12,305 | 13,005 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 5,355.00 | 5,722.50 |
| Total Quarterly Cost, Academic Quarters 2023-2024 | 17,660 | 18,728.50 |
| Quarterly Grad RA Funding, Summer Quarter 2024 | ||
| 1 Jul to 30 Sep 2024 | ||
| PSD | CS | |
| Summer Quarter Base Funding (Subaccount 1801) | 10,200 | 10,900 |
| Summer Quarter Insurance (Subaccount 8395) | 0 | 0 |
| Summer Quarter Student Fees (Subaccount 8396) | 466 | 466 |
| Total Summer Quarter Funding | 10,666 | 11,366 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 5,355 | 5,722.50 |
| Total Cost, Summer Quarter 2024 | 16,021 | 17,088.50 |
PSD GRA Funding Academic Year 2022-2023
| Annual Grad RA Funding, Academic Year 2022-2023 | ||
| 1 Oct 22 to 30 Sep 23 | ||
| PSD | CS | |
| Annual Base Funding (Subaccount 1801) | 37,000 | 39,540 |
| Annual Insurance (Subaccount 8395) | 4,800 | 4,800 |
| Annual Graduate Student Fees (Subaccount 8396) | 1,683 | 1,683 |
| Total Annual Funding | 43,483 | 46,023 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 19,425 | 20,759 |
| Total Annual Cost, 2022-2023 | 62,908 | 66,782 |
| Monthly Grad RA Funding, Academic Quarters 2022-2023 | ||
| 1 Oct 22 to 30 Jun 23 | ||
| PSD | CS | |
| Monthly Base Funding (Subaccount 1801) | 3,083 | 3,295 |
| Monthly Insurance (Subaccount 8395) | 533 | 533 |
| Monthly Graduate Student Fees(Subaccount 8396) | 150 | 150 |
| Total Monthly Funding | 3,766 | 3,978 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 1,619 | 1,730 |
| Total Monthly Cost, Academic Quarters 2022-2023 | 5,385 | 5,708 |
| Monthly Grad RA Funding, Summer Quarter 2023 | ||
| 1 Jul to 30 Sep 2023 | ||
| PSD | CS | |
| Monthly Base Funding (Subaccount 1801) | 3,083 | 3,295 |
| Monthly Insurance (Subaccount 8395) | 0 | 0 |
| Monthly Graduate Student Fees(Subaccount 8396) | 112 | 112 |
| Total Monthly Funding | 3,195 | 3,407 |
| Tuition remission @ 52.5% of Base Funding (Subaccount 8319) | 1,619 | 1,730 |
| Total Monthly Cost, Summer Quarter 2023 | 4,814 | 5,137 |