Fee Income and FREs

Basis of Attribution of Fee Income

The vast majority of Fee Income is attributed on an FTE basis, but there are also some other bases used. The basis used is specified in the 'Code' field in the detailed census download. The bases are:

AUTOFTE. The Tuition Fee Income that has been attributed to schools via the FTEs of students registered to modules in their schools.  Typically this would represent approx. €216m

NRG. Non Registration Generated. Shows fee charges which are levied against organisations for groups of students (rather than against individual students). This information is normally provided by the local Finance Manager to UCD Registry in advance of each census.  The vast majority of NRG Fee Income occurs in the Hong Kong and Singapore operations of the School of Business. Typically c. €11m.

RESIT. This is automatically attributed to schools based on the modules to which the resit students are registered. Typically represents c. €800k - €900k in November census and increases to c. €1.4m to €1.5m by year end.

EXCHGOUT. This income relates to tuition for outgoing exchange students. By their nature, the students are not taking modules in UCD and so their tuition fee income cannot be allocated on their module registrations. The income is missing from the initial automatic census attribution and must be performed manually as the EXCHGIN allocation. Income is typically €2.5m to €3m.

EXCHGIN. This is the manual allocation of the income earned from the outgoing exchange students. It is attributed based on the module registrations of incoming exchange students. As this is the attribution of the EXCHGOUT income, the amount will equal that listed above as EXCHGOUT income.

MAJOR. Tuition charges for which no corresponding FTEs were found are coded as MAJOR. These fee charges are allocated to schools based on the school of each major. Income is typically < €0.5m.

Tuition Fee Income and FTEs.

Detail Tables.

Button provides acces to detailed tables corresponding to each of the bases of attribution (as described above) are available. Typically these are of interest to central Finance Office staff only, in verifying the overall integrity of the census and for performing the Exchange Adjustment.

Consolidated Fee Income Summary by EU /NonEU.

Provides full university-wide information as follows:

• Census Breakdown. Shows summary amounts by Code (ie by attribution basis). The attributionis performed using income pooled by Programme / Major / Stage.
• Detailed Data. Download detailed allocations to Excel. Circa 40,000 records at Module level. Available for 3 years of censuses.
• Scholarships Allocation Info. Details of Scholarships that are to be attributed on the basis of FTEs. Currently represents UCD Global central scholarships and Chinese Scholarship Council scholarships, expected to be extended to all scholarships.
• Individual Student Breakdown (FTEs). Provides the details of FTEs for each student in the census. A matrix lists the students down the rows and the schools accross the top.
• Individual Student Breakdown (Major). Listing of students in the Census, specifying their Major and the Major School.
• Budget Download. Newer detailed census attribution, pooling by Programme / Major / Year for attribution rather than by Programme / Major / Stage. When the Census is imported to PBCS, Undergraduate data pooled by Programme / Major / Stage is combined with other levels pooled by Programme / Major / Year.

University Fee Income - Budget vs Actual, College Fee Income - Budget vs Actual, School Fee Income - Budget vs Actual

The 3 reports above allow review of Gross Fee Income, Fee-Related Expenditure and Net Fee Income for 2 censuses selected by the user, showing the Budget, Actual and Variance for each census. The change between the 2 censuses is displayed.

A table also presents the breakdown of FTEs and Gross Fee Income by Level (UG, GT, GR etc.). The University and College reports also present a breakdown by College and by School respectively.

Fee Attributions by Major for My School.

The table shows the automated attribution of fee income to the school, grouping Majors owned by my School and by other Schools separately. Clicking on a level will drill down to the particular Majors for that level. Generally, this represents over 98% of a school’s fee income. A separate table also lists any other categories of fee income for the school (e.g. Resit fee income). 

Breakdown of FTE per Individual Student.

An enquiry screen enabling the lookup of Fee Income and Scholarship info for a particular student number.

Student Fee Scholarships by Academic Year.

Download of full set of scholarships i.e. including those charged to R accounts or V accounts.

Central Finance Office reports

These reports are used in performing the Exchange Adjustment, attributing Fee Related Expenditure and preparing the Census for upload to PBCS.

Fee Income Uplads and Manual Adjustments.

Facility to upload manual adjustments.

Options and Settings.

Enables the user to 'open' a census for reporting (updating the FE-DATE-EXCLUDE parameter), and to update the list of cost centres included within the scope of the Scholarships Allocation Info report (updating the FE-SCHOLS-COSTC parameter).

Own Charges

Fee Related expenditure charged locally directly by the school remain as charged.

Recharges

Certain Fee Scholarships, Fee Commission and Fee Concessions are charged centrally and then re-charged to schools.

Fee scholarships charged centrally, such as Global Scholarships, China Scholarships & Global Excellence 50%, are re-charged to schools in proportion to that FTE of the student receiving the fee scholarship, in line with how the Fee income is recorded for that student. Provisional charges are posted based on the November census in Semester 1 using account code 82318. These charges are then reversed, and the final charges are applied to account code 82319 in Semester 2.

A similar mechanism is used to re-charge the Fee Commission using account 82316 in Semester 1, with this being reversed and the final year charge posted against 82317 in Semester 2.

Direct Fee concessions are also re-charged. Indirect fee concessions (e.g. Staff Fee Concessions) under the university policy, are charged centrally and not re-charged to schools.

Accounts used for Fee Related Expenditure are listed here.