Budget Office

Tuition Statement Disclosure

In order to comply with Washington statutory requirements, WSU has made the following information available to students as a supplement to their tuition statements.

Pursuant to legislative provisions, Washington State University provides students with information on the estimated amount that the state contributes in support of their education.

Annually the Office of Financial Management (OFM) collaborates with higher education institutions to develop information on the approximate amount of state support that students receive. Results of the most recent expenditure study can be found on this OFM website.

WSU reports all sources of institutional revenue in its annual audited financial statements. Please see the University’s Annual Financial Statements page.

Tuition revenue, as defined by RCW 28B.15.020, includes the building fee and the operating fee. Building fee revenue is appropriated by the legislature specifically for buildings, equipment, maintenance and other capital projects. The pie chart and descriptions below show the major activities supported by operating fee revenue in fiscal year 2018.

Instruction, Research, Public Service

More than 60% of tuition funding supports the faculty and staff directly delivering WSU's instruction, research and service mission. These activities extend across the state at four campuses, five agricultural research centers, and at extension offices in every county. During 2017-18 these activities served approximately 27,000 undergraduate, graduate, & professional students and produced 7,088 graduates (bachelor and advanced degree recipients) in 2016-17.

Primary Academic Support

Provides front-line supervision and support of instruction, research and service activities in each college and campus. Services include course development, course scheduling, advising for upper division students, program accreditation/certification, learning assessment, and performance reviews. Other activities include online degree offerings, graduate student services, research compliance, and academic computing.


Supports staffing in library facilities across the four campuses and provide funding for library acquisitions and collection maintenance.

Student Services

Provides essential services supporting students in their path to degree, including admissions, financial aid, course registration, advising, counseling, career planning, recruitment, and study abroad.

Institutional Support

Provides support for the day-to-day operation and supervision of Washington State University. Key services include: human resources, accounting, payroll, purchasing, information technology, student and financial information systems, institutional research, intellectual property, administration, and research compliance.

Plant Operations & Maintenance

Includes activities to operate and maintain four campuses, five agricultural research centers, and extension centers. Expenses include gas and electric utilities, building repair and upkeep, custodial, grounds keeping, waste management, police/campus safety, and environmental health and safety.

WSU reports accountability and performance to a number of entities. For more information, please see the Institutional Research Accountability website.

Additional performance data for Washington State University, as well as for Washington’s other public four-year universities and colleges, is available on the Office of Financial Management website.

Students or their families may qualify for federal tax credit programs such as the American Opportunity Credit and the Lifetime Learning Credit. All students are encouraged to inquire about these programs and apply for these credits, if applicable. For more information, please see the Internal Revenue Service Tax Benefits for Education Information Center website.

Budget Office, PO Box 641041, Washington State University, Pullman WA 99164-1041, 509-335-9681, Contact Us