- When making payments to graduate students and related tuition and fees, it is essential that we use the correct coding and terminology in dealing with these types of transactions. Otherwise we could have problems with both funding agencies and the Internal Revenue Service (IRS).

- See Procedures in Research Policy Payments and Fee Remissions to Graduate Students on Sponsored Programs, SPA-11-010.

- See the Comprehensive Guide on How to Pay a Student as it incorporates C&G accounts and is very detailed.