Summer Term: Details on Financial and Expense Reports

The page gives information about the detailed Expense and Finance reports L&S provides to departments related to their Summer Term course plans. Last updated September 2026.

Summer term has a separate budget model from the Academic Year (Fall/Spring) terms. As a result, departments must carefully plan for and pay attention to the costs of instruction and other expenses in relation to estimated enrollment and paid credits.

To help departments estimate and track costs and surplus, L&S provides:

Expense Details report - This report contains specific details for instructors, student appointments, and supplies & expenses.
Financial Report - This report creates a surplus estimate for the department, based on estimated paid credits and planned expenses.

Please see the sections below for more information.

Expense Details Report

The Expense Details report is sent to L&S departments and programs as part of their summer term approval and contains the following:

specific details for instructor & TA appointments (dates, percentage, funding, estimated salary) to be used by department HR/payroll staff
grader/reader hours or student hourly salaries, or other expenses related to summer instruction, if any
some curricular details (course session, modality)

ART Support Teams also have access to this report through Box, and departments may share this information with ART Teams.

Changes may be requested via the TA, UA and Summer Request Form (instructions).

The Expense Details Report will be shared with departments via Box ('[Department Name] - Summer Sessions' folder), and will be updated as changes occur based on hiring, enrollment, etc.

Expense Details Report fields

The Expense Details Report may be accessed in Box ('[Department Name] – Summer Sessions' folder).

This report is organized by course. The session and modality is included for each course.

Expense Details Fields
Field	Description
Appointments	Instructors: instructor name (if known) and title TAs: shows number of TAs Grader/readers: shows estimated number of hours Student Help: includes description Supplies & Expenses: includes description
Salary Rates	Base rates with pay basis for instructors, TAs & reader/graders
Appointment Dates	Start and end date for instructor and TA appointments
Appt %	Appointment percentage for instructors and TAs
Funding String	Full Workday Driver Worktag. Default funding for summer is Summer Sessions
Letter Details	Salary details for instructors and TAs. These figures should match details provided to employees in appointment letters. Biweekly: shows the biweekly pay rate Salary per TA: TA appointments only, shows the total salary paid to each TA for the course.
Est Cost	Instructors: total salary for the given appointment TAs: total salary cost for all of the course's TAs Reader/graders: estimated cost based on number of reader/grader hours Student Help, Supplies & Expenses: shows estimated cost provided by the department.
Comments	Additional notes as needed. Instructor appointments include a note regarding appointment letters. Details in appointment letters should match appointment details in the Expense Details Report. Work with your ART Support Team to confirm appointment letter details. 'Dept drafts STS letter' is listed for STS appointments. 'Faculty letter drafted by L&S' or 'Renewable Ac Staff letter drafted by L&S'; L&S HR will draft letters for Faculty and renewable Academic Staff instructors, and send them to the department administrator for distribution. 'Course is part of teaching load, no additional HR agreement.' This is listed when an instructor is teaching as part of an A-Basis/12-month appointment.

Summer Financial Report

The summer Financial Report shows enrollment/credit data and cost data for each summer course. Related instructional expenses funded by Summer 131, like Summer Term Chair, are included. This data is used to calculate the overall summer surplus for the department or program.

Information on Summer 131 funding: Summer Accounting in L&S
Budget model definitions, including an explanation of paid credits: Summer Budget Model Definitions

There are three versions of the Financial Report, using either estimated or actual data:

Initial: Estimated enrollment data and estimated costs
Preliminary Enrollment: Actual enrollment data and estimated costs
Final with Revenue: Actual enrollment data and actual costs

These reports are sent via departmental summer Box folders ('[Department Name] – Summer Sessions').

Initial Financial Report

The Initial Financial Report creates a surplus estimate for the department, based on estimated paid credits and estimated costs. Based on past experience, preliminary mid-April student credit hours are 10-15% higher than final end-of-summer paid credits. This may be due to tuition waivers and students dropping courses throughout the summer. Therefore, this report includes a 10% correction to the student credit hour figure to help departments better estimate revenue or losses.

Surplus calculation: $300 * estimated paid credits minus estimated instructional costs
Summer Budget Model explanation: Initial Summer Budget Proposals
Timing: Sent in November along with the Expense Details report. These two reports may be updated if there are changes.
Send additions or changes via the TA, UA, and Summer Change Request Form (instructions).

Financial Report - Initial
Column Name	Description
Course Number and Name	Course number & name, with topic if applicable. Other expenses paid on Summer Sessions Program, like Summer Term Chair, may also be listed.
Instruction Mode	Classroom Online Only Online (some classroom) N/A
Est Costs	Sum of estimated costs on Summer Sessions Program. Estimate includes fringe estimates (final costs will include actual fringe): Faculty and Academic Staff: 34.7% fringe estimate Lecturer (SA) and Teaching Assistants: 20.7% fringe estimate
Est Enrollment	Estimated enrollment (headcount)
Credit Range	Credit range of course
Est Paid Credits	Paid Credits are credit hours associated with students who paid tuition to the campus tuition pool. See Summer Budget Model Definitions for a more detailed explanation.
Est Revenue	'Est Paid Credits' figure multiplied by $300
Est Surplus	'Est Revenue' minus 'Estimated Costs'
Paid Credits Needed for Positive Course Contribution	'Est Costs' figure divided by $300

Preliminary Enrollment Financial Report

The Preliminary Enrollment Financial Report report creates a surplus estimate based on estimated costs and early enrollment data.

Surplus calculation: (90% of student credit hours * $300) minus estimated instructional costs
Summer Budget Model explanation: Review of preliminary enrollment & financial data
Timing: Sent in mid-April
Responding to the report:
- Request course cancellation: Course Cancellation and Non-standard Times form (instructions).
- Send changes related to personnel or other expenses: Instructional Staffing Request form (instructions).

Preliminary Enrollment Financial Report Fields
Column Name	Description
Catalog Number	The Catalog Number of the course.
Subject(s)	The SIS Subject Listings of the course.
Course Title / Topic	The Title and Topic of the course as listed in SIS.
Sess Code	The 3-letter Session Code the course is taught in.
Lec Type	The meeting type listed in SIS.
Paid Credits	Y / N Y indicates the course contributes paid credits to the Summer Budget Model. N indicates the course doesn't contribute paid credits to the Summer Budget Model.
Enrolled	Number of enrolled students based on SIS.
Student Credit Hours	'Enrolled' Course Credit Hours*
Adjusted Student Credit Hours (SCH * 90%)	Based on past summers, enrollment at this time is typically 10-15% higher than final paid credits. 'Student Credit Hours' 90%*
Est Revenue	'Adjusted Student Credit Hours' $300*
Summer Sessions Cost (Pay + Fringe)	Costs on Summer Sessions Program (including fringe)
Est. Course Contribution to Dept Surplus	'Est Revenue' - 'Summer Sessions Cost'

Final Financial Report with Revenue

This report creates a surplus estimate based on actual costs on Summer 131 and actual enrollment data.

Surplus calculation: $300 * paid credits minus instructional costs
Summer Budget Model explanation: Revenue Reporting
Timing: Sent in late August/early September each year.
Revenue: See Summer Accounting in L&S for an explanation of revenue transfers.

Financial Report - Final with Revenue
Column Name	Description
Course Number and Name	Course number & name, with topic if applicable. Other expenses funded by Summer 131, like Summer Term Chair, may also be listed.
Instruction Mode	Classroom Online Only Online (some classroom) N/A
Costs, Including Fringe	Actual costs to Summer 131 funding, includes fringe. Data are pulled from Workday. Final costs may ultimately be higher if complete data have not posted to Workday at the time of the report.
Enrollment	Actual enrollment / headcount
Credit Range	Credit range of course
Student Credit Hours	Actual student credit hours
Paid Credit Hours	Actual paid credit hours. Paid credit hours contribute to the department/program's revenue. See Summer Budget Model Definitions for a more detailed explanation.
Revenue	'Paid Credit Hours' multiplied by $300
Course Contribution to Dept Surplus	'Revenue' minus 'Costs, Including Fringe' This figure may ultimately be lower if some costs have not posted to Workday at the time of the report.

Primary Contact

Rob Schultz, Instructional Program Manager for Teaching & Learning Administration