Graduate Student Health Insurance

Procedure: 8-41

Effective: February 10, 2010

Latest Revision: January 19, 2021

Scope

This procedure is to provide guidance on the costs of the health insurance subsidy for graduate research assistants (GRAs) from university general education funds to sponsored program awards.

Policy

Responsibility

The Executive Director of the Office of Sponsored Programs is responsible for setting a procedure allowing for the direct charging of graduate student health insurance to sponsored program awards.

Distribution

School and Research Administrators
Fiscal Contacts

Ownership

The Director of Post Award is responsible for ensuring that this procedure is necessary, reflects actual practice, and supports University policy.

Procedure Steps

Clearing PTAEOs are to be used to charge the full cost of health insurance. The charging process will operate similarly to the tuition remission process and cover the academic year. The total cost is allowed to be transferred to sponsored program awards.

NOTE: In all circumstances the Budget Office requires that GRA insurance costs be transferred from clearing accounts to the appropriate University awards.

Health insurance costs charged to sponsored program awards should be distributed proportionally to all sources funding of the GRA, including any GTA or GAA combinations over the course of the academic year. For example, if a graduate student is a GRA for the Fall Semester and a GTA for the Spring Semester, the cost allowed to be charged to sponsored programs should be split between the GRA funding sources and the GTA funding sources over the Fall and Spring Semesters. Insurance costs should be transferred from clearing PTAEOs at the end of each semester and allocated per insurance eligibility requirements.

It is important to note that if LD adjustments are processed which remove pay from a grant source and health insurance or tuition have been charged, those must be moved off as well.

I. Processing Insurance Charges to Grants:

Insurance charges are to be allocated in proportion to all pay sources of the GRA over the academic year.
LD should be scheduled and confirmed prior to transfers.
A GRA working a full academic year would be charged 1/3 of the insurance in accordance with scheduled LD.
Insurance charges should be transferred from clearing accounts by semester, at the end of each semester. For Fall semester transfers must be completed by December 31st of that year. For Spring Semester transfers must be completed by May 31st of that year.
Regular cost transfer rules apply (see OSP - Cost Transfers on Sponsored Projects) with the only exception being moving a portion of the cost to a future award that has not yet been received/ established in the financial system.
A retro request will be required for insurance cost transfers NOT processed within 90 days from the end of the semester.
Transfers are to be done using the Oracle Usage batch “cost transfer” functionality.
The word “GRA insurance- SpringYYYY” or “GRA insurance- FallYYYY” should be the first thing in the expenditure comment field followed by the normal required information, see OSP - Cost Transfers on Sponsored Projects.

II. The following are specific examples of common funding situations and how the cost transfer should be processed. All assume that the cost of insurance is $2092 AND that two decimal places are used in the calculations.

Example 1. GRA paid 50% from one grant and 50% from one non-grant source for Fall Semester and the GRA leaves the University at the end of the semester, graduated or otherwise.

LD is assigned as follows:

GC12345/123450 50%

DI12345/156789 50%

Expnd Item Date	Project Number	Task Num	Award Number	Expnd Type	Non-Labor Resource	Non-Labor Org	UOM	Quantity	Comment
09-Nov-06	123450	101	GC12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	1046.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	156789	101	DI12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	1046.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	124500	101	FA00011	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	-2092.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06

Example 1. GRA paid from one grant and one non-grant source for the academic year (Fall and Spring Semesters) and the PTA’s remain active for the academic year.

LD is assigned as follows:

GC12345/123450 50% and

DI12345/156789 50%

Expnd Item Date	Project Number	Task Num	Award Number	Expnd Type	Non-Labor Resource	Non-Labor Org	UOM	Quantity	Comment
09-Nov-06	123450	101	GC12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	156789	101	DI12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	124500	101	FA00011	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	-1046.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	123450	101	GC12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	156789	101	DI12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	124500	101	FA00011	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	-1046.00	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06

Example 2. GRA paid from one grant and one non-grant source for the academic year (Fall and Spring Semester) and the PTA’s remain active for the academic year.

LD is assigned as follows:

GC12345/123450 50% and

GC15687/158790 30% and

DI12345/156789 20%

Expnd Item Date	Project Number	Task Num	Award Number	Expnd Type	Non-Labor Resource	Non-Labor Org	UOM	Quantity	Comment
09-Nov-06	123450	101	GC12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	158790	101	GC15687	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	313.80	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	156789	101	DI12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	209.20	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
09-Nov-06	124500	101	FA00011	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	-1046.00	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06, TD 11/9/06
01-May-07	123450	101	GC12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	523.00	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	158790	101	GC15687	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	313.80	GRA insurance - Fall2006/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	156789	101	DI12345	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	209.20	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06
01-May-07	124500	101	FA00011	Svcs, Ins, Health, Grad Stdnt	Svcs,Ins,Hlth, Grd St	20405 FI-Comptroller	Currency	-1046.00	GRA insurance - Spring2007/J. Doe/TRANS #ISISABR743USG30250, EID 11/9/06 , TD 11/9/06

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Graduate Student Health Insurance