EXST sends two enrollment reports to academic units offering courses that do not meet enrollment. The report shows the course’s total net revenue, course expenses (instructor salary, etc.), and the EXST administrative fee. The report also shows the adjusted net revenue and the needed break-even enrollment number. EXST will NOT support under enrolled courses that cause a department to have a net loss for the session. If the course is offered, the college is responsible for absorbing the overall loss to the department. Academic units are asked to adhere to the cancellation deadline listed on the calendar. At the request of the Academic Unit, EXST cancels the course and student and directs the student via email to select another Summer Session course. The student must be given sufficient time for both notification and re-registration.

All course offerings must have an instructional cost entered in the budget screen. Extended Studies (EXST) uses three types of instructional contracts to confirm instructor assignments in EXST-managed courses: Contingent, Non-Contingent, and No-Cost. Contracts are generated electronically in the EXST Budgets and Contracts System based on the approved instructor information. The college dean/department head determines whether an instructor is paid on an enrollment contingent or not enrollment contingent contract. Please follow your college policies regarding any approval procedures. The department is responsible for obtaining instructor acceptance and with providing EXST with confirmation of acceptance. If the contract is not signed by the deadline date, EXST will cancel the course.

Enrollment contingent and not enrollment contingent contracts are used for either direct pay via an EXST appointment (using an EXST account) or indirectly through the departmental appointment (using the departmental account) with EXST transferring the instructional cost to the designated departmental account.

If the rare situation occurs such that the instructor cannot receive payment for course instruction, EXST will generate a “No-Cost Contract”. All three contracts are generated electronically in the EXST Budgets and Contracts System based on the approved instructor information.

All contract types have specific language related to instructor payment. The contract will include the amount of compensation budgeted by the department and approved by EXST. If EXST pays the instructor via an EXST appointment, the contract will provide the budgeted amount of compensation the instructor will receive. If the instructor is paid through the departmental appointment with the department reimbursed by EXST via transfer, the contract will provide the budgeted instructional cost and there will be a “Special Terms and Conditions” clause stating that the instructional cost will be transferred back to the designated departmental account.

Note: When instructor assignments change as the result of course cancellations, course additions, or instructor replacements, and these changes occur following the date that EXST approves the Budgets screen, the changed information must be emailed to fc-sched@umd.edu with a cc: to EXST Finance at oes-finance@umd.edu and both the Department Chair and College Dean. EXST will consider these types of salary changes for approval only after receiving an email confirmation of salary changes from the APD and College Dean. Requests to add or change instructors must be made through EXST. Upon final EXST approval, EXST will enter changes. EXST will void the old instructional contract and generate a new contract. The department must then submit the new instructional contract to the appointee for their signature.

Enrollment Contingent Contract

1. The instructor will be paid full budgeted salary if course income is sufficient to pay the instructor and TA salaries (if assigned), fringe benefits, and the EXST administrative fee.
2. If course income is not sufficient, instructor salary will be paid at 80% of received tuition revenue, not to exceed the original salary.
3. If a TA is employed and course income is not sufficient to cover instructor and TA salaries, fringe benefits, and the EXST administrative fee, only the instructor salary is paid at the contingent contract rate of 80% of the received tuition revenue. TA salaries are paid in full.

EXST Finance will verify contingency payment status on September 10, 2025.

Not Enrollment Contingent (Non-Contingent) Contract

1. The instructor will be paid the full budgeted salary regardless of course income.
2. If the course income is not sufficient to cover the full cost of the instructional salaries (instructor full salary and fringe benefits, plus any TA full salary, labor salary, and fringe benefits) and the EXST administrative fee, EXST will pay the collected course tuition towards the costs, and the department is responsible for the difference.

“No Cost” Contract

1. Rare situation such that the instructor cannot receive payment for course instruction. Used only for an instructor who is not permitted to earn instructional compensation (for example, restrictive Federal Government employees who are required to teach a course but who are not permitted to receive compensation).
2. Department does not budget an instructor salary, leaving the Section Salary field blank in the Budgets screen. Instead, they add a detailed justification to the Notes screen and change the contract type to “No Cost” under the “Edit” button. Once the contract type is updated, a “No-Cost Contract” will be generated for instructor signature, outlining instructor and EXST responsibilities with regards to course delivery.
3. Department the instructor’s signature on the no cost contract and records the signature in the EXST Budgets and Contracts System. The department should keep a copy of the signed contract in their business office. EXST maintains a record that the contract was signed through the Contracts screen.

Where possible, provide the instructor’s name and UID when scheduling a course. If the instructors are either unknown at the time of scheduling or the anticipated instructors are not certain of their participation, enter “STAFF” for the instructors. As departments identify instructors, they can make online changes to instructor information in SIS via the Teacher Collect screen until the first week of December.

After that date, departments must submit any changes—instructor name, University ID number, and salary information—to EXST via email at fc-sched@umd.edu with a cc to oes-finance@umd.edu. Departments must enter the instructor within payroll, both through submission of demographic information and a non-paid appointment, before they can be listed as an instructor of record.

Assistant, Associate, and Full Professor

Faculty with regular appointments are paid by EXST directly through the payroll system. Faculty members with regular appointments may only teach FC courses as an overload. The salary of an Assistant, Associate, or Full Professor who teaches a 3-credit course in FC 2025 will be ten percent (10%) of the FY23, 9-month base salary or less, upon the discretion of the department. Departments also have the discretion to pay faculty less than the standard 10% of the 9-month salary.

Lecturer with Appointment Less Than 100% FTE

Lecturers teaching for both the academic unit and FC cannot exceed 100% FTE. If the combined appointments exceed 100% FTE, an overload for the balance is required. Additionally, Lecturers teaching for both the academic unit and FC cannot exceed 25% FTE. If the FTE will exceed 25%, an overload will be required. The stipend of a lecturer who teaches a 3-credit course in FC will be the greater of 10% of the FY25, 9-month base salary or the stipend from the department appropriate to the individual’s teaching experience. Departments also have the discretion to pay lecturers less than the standard 10% of the 9-month salary.

The following chart lists the percentages used to calculate salaries by the number of course credits taught. If the instructor’s annual salary is less than 100% full-time, the salary must be converted to 100% before calculating the salary.

To calculate the 9-month equivalent amount:

1. Convert the 12-month salary to 9 months

    

   $$\frac{\mathrm{<mtext>Full\; 100\%\; FTE,\; 12-month\; Salary\; x\; 9</mtext>}}{12}=\text{9-month Converted Salary}$$

2. Multiply the 9-month converted salary by the summer salary rate chart above.

Salary computations must be exact and not rounded off. The salary entered in the electronic course proposal form must exactly match any required FC appointment.

If the department changes an instructor assignment following the approval of the course budget, email fc-sched@umd.edu to process the instructor change in the Student Information System (SIS), and copy oes-finance@umd.edu, the department chair, and college when the salary exceeds the original estimate or the stipulated percentage of the appointee’s salary.

Teaching Assistants Appointed as Lecturers

A 25% or 50% FTE Graduate Assistant (GA) with complete responsibility for all aspects of a course is assigned the title of Lecturer and is paid by EXST through the appointment system. Appointment/overload approval and an electronic FC Appointment Contract (enrollment contingent or not enrollment contingent) must be completed (see graduate assistant appointment). FC lecturer appointments do not include health, tuition remission, and retirement benefits. The salary paid to GAs appointed as FC lecturers is FICA taxable. GA salaries are FICA exempt. The FICA computation is performed against each wage separately--within the same paycheck.

The pay rates for teaching assistants appointed FC lecturers are based upon the individual teaching assistant level for their current appointment. Step III requires advancement to doctoral candidacy. For FC 2025, the maximum salary scale per 3-credit course is as follows:

*Per 3-credit course. Adjust as needed for the number of credits taught.

TA assignments must be budgeted and approved in the Budgets screen for each semester. When assigning TAs for course sections, the department must ensure that each TA’s demographic data is entered and up-to-date. The department must also submit a Graduate Assistant Transmittal Form to the EXST business manager assigned to their college. EXST builds the appointment, processes the payroll appointment or reimburses the department by salary transfer (if noted in the Budgets screen). Note: Graduate Assistants with a 50% FTE appointment assigned as TA’s must have an approved overload prior to the start of the upcoming term. Refer to Graduate Assistants Appointed Lecturer for additional information.

25% and 50% FTE Graduate Assistants appointed as teaching assistants (TAs) are paid by EXST through the payroll system. TA assignments must be budgeted and approved in the electronic budget proposal. The department ensures that each TA’s demographic and degree data is entered and up-to-date and submit a Graduate Assistant Appointment Transmittal Form to the EXST business manager assigned to your college. EXST will build the appointment.

TAs assigned to EXST course/sections must be specifically appointed to the course/section in the Teacher Collect screen in SIS. As TAs, international students are strictly limited by federal law to 20 hours of work per week and may not be employed as teaching assistants on overload. EXST teaching assistant appointments do not include health, tuition remission, and retirement benefits. For 2025, the maximum stipends are as follows:

Due to auditing requirements for reporting total costs per course and section, departments must indicate specific course and section assignments for each TA. The department may elect to divide TA assignments among more people as long as the total payments do not exceed the originally specified stipend in each case. For example, if the department authorizes a TA step I with the full-time (50%) stipend of $3,000.00; three people assigned to share this allocation would each receive $1,000.00. The department is responsible for assigning an equitable distribution of duties in such cases.

TAs may not be treated as “floating” personnel.

If a department wishes to hire student labor to support course sections, the department must request labor costs in the Budgets screen. Departments should track labor costs to ensure that enough funds are available in their labor budget to cover labor expenses. The process for assigning student/hourly appointees is similar to the TA assignment process. The department must ensure that each student or hourly appointee’s demographic data is entered and up-to-date, then must submit a Student/Hourly Employee Transmittal Form to the EXST business manager assigned to their college. EXST will build the appointment.

If the student/hourly rate exceeds the maximum established by University Human Resources, the department must submit a Student Wage Exemption Form to Human Resources for approval and attach a copy to the Student/Hourly Employee Transmittal Form. Time entry for student/hourly paid appointees will be made in the Time Entry system and approved by the supervisor listed. Should there not be enough funds available in the department’s labor cost budget to cover the hours presented, EXST will contact the department to discuss the re-allocation of budgeted items in order to pay the student/hourly appointee. Due to auditing requirements for reporting total costs per course and section, departments must indicate course and section assignments for each student/hourly worker.

Student/hourly workers may not be treated as “floating” personnel.

Instructional support and expense items include teaching assistants, labor, material, rental funds, and the like as required specifically to support FC courses. Departments must show dollar amounts for each category for each course and section on the electronic form. Attach details supporting each expense item on the “Notes” screen. For travel requests, include the destination, purpose, time and cost. This detail is required for each individual trip.

Authorization to spend funds for FC activities is not a budget allocation. Departments cannot transfer or use funds to support other departmental priorities. EXST will not reimburse supply charges that create a deficit situation for a course by exceeding the course’s available net balance. Supplies will be reimbursed only up to the net amount available after course personnel salaries are paid.

Procurement orders (ELF), travel card, purchasing card and OfficeMax/Rudolph charges will be paid by the department account and then forwarded to EXST for reimbursement. Departments do not charge EXST accounts directly. The deadline for submitting FC invoices and expenses for reimbursement is December 19, 2025. EXST will not accept expense submissions after this date.

Also, note that EXST will not reimburse invoices in excess of the approved FC 2025 (2508) budget.

Provide a cover letter listing course numbers and sections and their related charges with copies of receipts. Send the reimbursement request to the EXST business manager assigned to your college at oes-finance@umd.edu.