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Fees, Charges, Refunds, and Payments -TCATs :

Policy/Guideline Area

Business and Finance Policies

Applicable Divisions



The purpose of the following policy is to outline significant provisions for consistent administration of fees, charges, refunds, payment of fees and enrollment of students at the institutions governed by the Tennessee Board of Regents. The policy largely represents a consolidation of existing statements and practices. The policy contents include general and specific provisions for: tuition (sometimes referred to as maintenance fees); student activity; technology access fee; and refunds; payment of fees and enrollment of students.

The policy supersedes all previous fee and refund policies and may be revised by action of the Tennessee Board of Regents or the Chancellor. Exceptions to the policies may be made by the Chancellor.


  1. General Provisions
    1. Establishment of Fees and Charges
      1. The Tennessee Board of Regents must establish or approve all institutional fees and charges unless authority has been delegated to the chancellor or presidents.
      2. The institution president is responsible for the enforcement and collection of all fees and charges. Fees and charges which specifically do not require Board approval (unless otherwise noted), must receive formal approval by the chancellor (or their designee) or president (or their designee as applicable).  (See Section V for pass-through charges.)
      3. Institutions should attempt to follow a general format in publishing information on fees and charges, including but not limited to the following:
        1. All statements which include the fee amount should be complete and specific enough to prevent misunderstanding by readers.
        2. When a fee is quoted, the refund procedures should be clearly stated.  If there are qualifying conditions for refunds, those conditions also should be stated. If there is no refund, it should be labeled as non-refundable.
        3. Whenever possible, specific dates related to the payment of fees and the refund procedures should be stated.
        4. It should be made clear that all fees are subject to change at any time.
  2.  Tuition 
    1. Description
      1. Tuition is a charge to students, whether residents or non-residents, enrolled in clock hour courses.   It is calculated based on the number of Student Clock Hours (SCH's) for which the student enrolls. TCAT students who enroll concurrently in two or more programs/classes will be assessed fees appropriate to the number of clock hours scheduled to attend in each program/class.  
      2. The charge is applicable to courses for which the student is enrolled on an audit basis.
    2. Rates
      1. Rates are established by the Board and incorporated in a fee schedule.
      2. Tuition may not be waived. However, specific exceptions are provided in the following instances:
        1. Pursuant to T.C.A. § 49-7-113, exceptions exist for certain disabled and elderly students, as well as state service retirees. For audit courses, no tuition or mandatory fee is required for persons with a permanent, total disability, persons 60 years of age or older and domiciled in Tennessee and persons who have retired from state service with 30 or more years of service, regardless of age. For courses taken for credit, a fee of $60 per trimester may be charged to persons with a permanent, total disability, and persons who will become 65 years of age or older during the academic trimester in which they begin classes and who are domiciled in Tennessee. (Note: This fee includes all mandatory fees including but not limited to student activity fee and technology access fee; it does not include any other non-mandatory fees).
        2. Pursuant to T.C.A. § 49-7-102, certain statutory fee exceptions exist for dependents and spouses of military personnel killed, missing in action, or officially declared a prisoner of war while serving honorably as a member of the armed forces during a period of armed conflict. If these provisions are invoked by a student, the correct applicable law should be determined and followed.
      3. Military reserve and national guard personnel who are mobilized to active military service within six months of attendance at a TBR institution and whose mobilization lasts more than six months shall be charged upon re-enrollment at such institution the tuition, student activity fees and required registration or matriculation fees that were in effect when such student was enrolled prior to mobilization. After re-enrollment, no increase in tuition, student activity fees or required registration or matriculation fees shall be assessed to such student until a period of time equal to one year plus the combined length of all military mobilizations has elapsed. In no event, however, shall a student’s tuition and fees be frozen after re-enrollment for more than four years.
        1. To be eligible for the tuition and fee freeze, the student shall have completed military service under honorable conditions and shall re-enroll in a TBR institution within six months of release from active duty.
        2. A student eligible for the tuition and fee freeze may transfer from one state institution of higher education to another state institution of higher education one time with such student’s tuition and fees calculated at the institution to which the student transfers as if the student had been in attendance at that institution before the mobilization that resulted in the student’s tuition and fee freeze at the initial institution.
    3. Accounting Treatment
      1. A revenue account for tuition is used to record both the revenue assessed and refunds made.
      2. As provided in GASB Statements 34 and 35, summer school revenues and expenditures must be accrued at fiscal year-end. Summer school activity will not be allocated to only one fiscal year.
      3. In some cases, full fees are not assessed to students. These occur when statutes establish separate rates for such groups as the disabled, elderly, and military dependents. The difference between normal fees and special fees is not assessed. Fees not assessed in these cases do not represent revenue. For administrative purposes the fees may be calculated and credited to revenue, then written off against a contra revenue account.
      4. Agreements/contracts may be executed with a third party (federal agency, corporation, institution, etc.), but not with the individual student, to deliver routine courses at a fixed rate or for the cost of delivering the course and may provide for fees not to be charged to individual students. Individual student fees will be assessed as usual and charged to the functional category Scholarships and Fellowships. The amount charged to or paid by the third party is credited to the appropriate Grants and Contracts revenue account.
      5. In some cases, a non-credit course provides an option to grant regular credit. If a separate (or additional) fee is collected because of the credit, that amount is reported as tuition revenue.
      6. Full-time employees of the Tennessee Board of Regents, the Locally Governed Institutions (LGIs), and the University of Tennessee systems may enroll in one course per term at any public postsecondary institution, with tuition and mandatory fees waived for the employee. No tuition paying student shall be denied enrollment in a course because of enrollment of TBR, LGI, and UT employees.
      7. Spouses and dependents of employees of the Tennessee Board of Regents system may be eligible for a tuition and mandatory fee discount for undergraduate courses at Tennessee Board of Regents institutions, the LGIs, and the University of Tennessee. Tennessee Board of Regents institutions exchange funds for tuition and mandatory fee discounts of employees’ spouses and dependents who participate in a Tennessee Board of Regents educational assistance program. This also applies to exchanging of funds for tuition discounts between Tennessee Board of Regents institutions, the LGIs, and the University of Tennessee institutions.
      8. Fee waivers for full-time State employees and fee discounts to children of certified public-school teachers shall be accounted for as a scholarship.
  3. Mandatory Fees
    Mandatory fees are generally fees to support various programs that are assessed to all enrolled students and are not course dependent.
    1. Student Activity Fees 
      Student activity fees must be approved by the Tennessee Board of Regents. Such fees may be recommended by each institution based on facilities and services to be provided which are related to the activity fee. These services include but are not limited to access to all social and cultural functions sponsored by the school.  Per TCA 49-8-109, these services are available to any student upon the payment of the regular activity fee.  These fees will be unrestricted current funds revenues. These fees are refundable on the same basis as tuition or as established by the institution.
    2. Technology Access Fees 
      1. A fee shall be levied by each institution for the purpose of providing student access to computing and similar technologies. It is refundable on the same basis as tuition or as established by the institutions. Institutions shall establish expenditure accounts and designated revenue accounts for purposes of recording technology access fees and expenditures.
      2. Use
        The TAF should be used by TBR institutions for direct student benefit, for items such as new and improved high technology laboratories and classrooms, appropriate network and software, computer and other equipment, and technological improvements that enhance instruction. Use of TAF funds include but is not limited to the following items:
        1. Computers and other technical laboratory supplies, equipment, and software and maintenance.
        2. Network costs (internet service, interactive video, etc.)
        3. "Smart" or multimedia classroom equipment and classroom modifications.
        4. Lab and course staffing - student and staff assistance for lab and classroom uses; expenditures are limited to 25% maximum of current-year TAF revenues for student or staff employees.
        5. Renewal and replacement reserves as necessary.
        6. New machines for faculty use when faculty are actively engaged in developing and conducting on-line courses.
        7. Faculty and staff development directly related to the introduction or application of new technology which impacts students. This policy should have the flexibility to place instructional technology in a faculty lab where course materials are being prepared. For example, TAF funds can be used to create faculty labs to include the purchase of computers and to conduct faculty training and course development. (Travel costs for faculty and staff are excluded; however, consultants may be hired as needed for training.)
        8. Infrastructure (wiring, network, servers, etc.) necessary to provide students maximum computing capability. A ceiling is established of 50% of the total project costs from which technology access fees can be used.
        9. Expand technology resources in library, i.e., video piped anywhere on campus, interactive video room for distance education, network for web video courses.
      3. Compliance with this policy will be audited by the internal audit staff and reported to the Board as determined by the internal auditor's annual risk-based planning process or other appropriate means.
  4. Specialized Academic Program Fees
    Certain academic programs require expensive maintenance/updating of equipment and software and the employment of highly qualified staff. The high costs of instruction for these programs can be offset by establishing specialized academic fees, with the Board’s approval. To receive approval for a specialized academic fee, a program will be required to meet criteria A., High Cost of Instruction as defined below. Additionally, it is preferred that the program document meeting criteria B-H if applicable.
    1. High Cost of Instruction. Programs qualifying for charging specialized academic fees must demonstrate that they are more costly than other programs offered by the institution. If appropriate, the extraordinary cost of the program must be validated including benchmarking with similar programs in the region and nation.
    2. High Demand. The number of students enrolled in the program and the student clock hours generated are sufficient to justify additional fees.
    3. High Cost of Updating/Maintaining Equipment and Software. Programs qualifying for charging specialized academic fees are expected to be those that require extensive maintenance and regular updating of equipment and/or software, all of which are very expensive. An average hardware/software cost per student clock hour serves as the basis for determining the amount of the fee.
    4. Accreditation. Meeting standards of specific accrediting agencies may also qualify a specialized program for charging specialized academic fees.  The accrediting standards that justify a fee are those that specify the possession and use of certain equipment and unique software that are extraordinarily costly and/or the employment of faculty with specific credentials that demand high salaries.
    5. High Recognition and Quality. The programs approved for specialized academic fees are expected to be distinctive and with a regional reputation. The program should demonstrate that it has achieved exceptional recognition in its particular enterprise.
    6. High Value to Tennessee. The program should demonstrate that it is a good investment for the State of Tennessee to justify charging extra fees to the student. The graduates’ earning potential and the associated benefit to the state economy should be projected, as well as the efforts taken by the institution to aid graduates in finding appropriate employment in Tennessee.
    7. Impact on Affected Students. Through surveys, questionnaires, or other suitable means, the program should demonstrate that the charging of additional fees will not diminish enrollment. The program should demonstrate that enrolled students realize that the potential earning power in the work force justifies their additional investment.
    8. Institution must submit documentation of the above applicable criteria when requesting approval of a specialized academic fee. Specialized academic course fee revenues are limited to funding related costs accumulated in the instruction function.
  5. Miscellaneous Course Fees
    All miscellaneous fees must be approved by TBR. Fees for courses requiring special off-campus facilities or services do not require Board approval but should reflect the cost of the facilities or services.  Fees for courses requiring materials or services that are required or recommended by faculty and are a direct pass-through of the actual cost charged by a third-party provider may be approved by the chancellor and do not require Board approval. Examples include but are not limited to, industry certification exam fees, professional liability insurance, etc.   Fees approved by the chancellor will be provided to the Board as an interim action item.
  6. Incidental Fees and Charges
    1. Uniform Rates and Policies - Institutions 
      The following fees will be uniformly charged (or, if applicable, to the extent that they remain within the set range) at all institutions both as to the amount and condition of assessment. Charges are subject to approval by the Tennessee Board of Regents.
      1. Returned Check Fee: $30.00 per check - nonrefundable. All institutions will charge a returned check fee that is the maximum set by state law.  This fee will apply to all returned checks received by the institution, whether from students, faculty, staff, or other parties. The Board will review state statutes each spring to determine any changes. (T.C.A. § 47-29-102)
    2. Other Fees and Charges Subject to Board Approval
      1. All Institutions
        1. The following fees may be assessed by all institutions. Specific rate recommendations will be developed separately by each institution for approval by the Tennessee Board of Regents. In review of the recommendations, the Board staff will consider the consistency of fees for comparable services among institutions.
          1. Traffic Fines - nonrefundable. These fines will apply to all employees and students.
          2. Transcript Fee. There will be no charge for transcripts; however, institutions shall set a limit on a reasonable number of copies at any one time and may establish a nonrefundable charge for the cost of copying transcripts in excess of that number.
      2. Fees and Charges to be Established and Administered by the Institution.
        1. The following fees and charges may be established and administered by each institution. No specific approval or notification to the Tennessee Board of Regents will be required unless subject to other Board or State requirements. The institution will establish appropriate refund policies. 
          1. Sales of goods and services of a commercial nature, including bookstores (including digital textbook costs assessed on the student’s account), food services, vending, and similar activities. Fees for auxiliary services must take into consideration that Auxiliary Enterprises should be a break-even operation with rates and charges generating revenue sufficient to cover all expenses as defined in operating budget guidelines.
          2. Rental of facilities. Fees may be established to control the utilization of facilities and services or to offset the cost of extraordinary requirements as a result of specific programs or activities. [Reference Tennessee Board of Regents Policy on Access to and Use of Campus Property and Facilities (No.]
          3. Admissions fees to events open to the public, including special events sponsored by campus organizations and activities.
          4. Sales and services of educational activities such as live work fees, fees to customers for specific school instructional projects to defray incidental costs incurred by the TCAT in performing the project, etc.
          5. Registration for conferences, institutes, non-credit activities, and special industry training. Fees established for non-credit courses and activities shall at a minimum be sufficient to cover the total costs incurred in providing instruction and may be influenced by current market rates for comparable courses or training.
          6. Special Exam Fee and Standardized Test Fees - nonrefundable. The fee will be determined based upon cost to the institution.
          7. Identification Card Replacement - nonrefundable.  There will be no charge for the original identification card. A fee may be set by each institution to offset the cost of replacing the card. This fee applies only to student ID cards and not to faculty and staff ID's.
          8. Deposits-Breakage deposits may be required by the institution for courses or items in which it can be shown that there is a reasonable chance of loss or damage to items issued to students. The amount of the deposit should be related to the materials issued and subject to a 100% refund.
            Also, a deposit may be established by the institution for rent or lease of buildings and facilities or for the issuance of other institutional property or equipment. Deposits should be subject to a 100% refund if no damage or loss occurs. The amount of such deposits should be related to the value of the facilities or equipment subject to loss and the general ability of the institution to secure reimbursement should loss or damage occur.
  7. Other Fee and Charge Considerations
    1. Institutions may submit for Board of Regents approval fees and charges not specifically covered by the policy when the establishment of a fee or charge is justified by the institution.
    2. When fees and charges are incorporated in agreements with outside contractors and vendors, specific rates, refunds and conditions must be clearly stated.
  8. Refunds and Fee Adjustments
    1. Adjustments to all fees and charges must be in accordance with the following provisions except as previously stated, or when required by federal law or regulation to be otherwise.
    2. Pursuant to T.C.A. §§ 49-7-2301 and 49-7-2302, students called to active military or National Guard service during the trimester are entitled to a 100% adjustment or credit of mandatory fees.
    3. Tuition Refunds and Adjustments
      1. Eligibility for Refunds
        1. Change in a full-time student’s schedule which results in reclassification to a part-time student.
        2. Change in a part-time student’s schedule which results in a class load of fewer hours.
        3. Voluntary withdrawal of the student from the school.
        4. Cancelation of a class by the school.
        5. Death of the student.
        6. Students administratively dismissed will not be eligible for refunds.
      2. Calculation of the Refund
        1. Full Refund:
          1. 100% of fees will be refunded for classes canceled by the school.
          2. 100% of fees will be refunded for drops or withdrawals prior to the first official day of classes.
          3. 100% of fees will be refunded in the case of death of the student during the term.
          4. A 100% refund will be provided to students who are compelled by the institution to withdraw when it is determined that through institutional error, they were academically ineligible for enrollment or were not properly admitted to enroll for the course(s) being dropped. An appropriate official must certify in writing that this provision is applicable in each case.
          5. Students who have not visited the school facility prior to enrollment will have the opportunity to withdraw without penalty within three days following either attendance at a regularly scheduled orientation or following a tour of the facilities and inspection of the equipment. 
        2. Partial Refunds
          1. A refund of 75% may be allowed if a program is dropped or a student withdraws within the first 10% of the class hours.
          2. A refund of 50% may be allowed if a program is dropped or a student withdraws within the first 20% of the class hours.
          3. No refund may be permitted after 20% of the class hours has been completed.
      3. Processing of Refunds
        1. The TCAT will be responsible for determining the amount of student refunds and will process refunds in accordance with TBR policy and the Council on Occupational Education (COE) standards.
        2. Refunds, when due, will be made without requiring a request from the student.
      4. Retention of tuition and fees collected during pre-registration or in advance for a student who does no commence class will not exceed $100.
      5. Refunds, when due, will be made within 45 days (1) of the last day of attendance if written notification has been provided to the institution by the student, or (2) from the date the institution terminates the student or determines withdrawal by the student.
  9. Payment of Student Fees and Enrollment
    1. All assessed fees by an institution governed by the Tennessee Board of Regents are due and payable at the time of registration or at a time before classes begin as set by the institution.
    2. An individual will be considered enrolled and counted as a student at a TBR institution when:
      1. all assessed fees have been paid (unless otherwise noted in policy); or 
      2. An acceptable commitment from an agency or organization approved by the institution has been received by the institution.
    3. An individual shall possess an acceptable commitment when an application(s) for financial aid has been timely submitted with the reasonable probability of receiving such.
      1. An acceptable commitment from an agency or organization shall be limited to a commitment which identifies the applicant and promises to pay all unpaid assessed fees for such applicant.
      2. No commitments from individuals will be accepted on behalf of applicants.
    4. Pursuant to the above condition, institutions must require payment of all applicable fees or have an acceptable commitment from an agency or organization.  Otherwise, institutions must purge students from the class rolls that haven’t satisfied the payment requirements.
      1. One purge for non-payment must occur prior to the beginning of classes. 
      2. A final purge must occur on or before the seventh calendar day of class to ensure that only students that have met the payment requirements are allowed to continue in class.
      3. Students will not be purged for non-payment if the debt owed, whether current debt or prior debt is less than $100.
    5. Notwithstanding any other requirements in policy, there will be no record holds, enrollment holds, or purging of students for non-payment if the debt owed, whether current debt or prior debt, is less than $100.
    6. All outstanding debts and obligations of $100 or greater not evidenced by an acknowledgement of debt/promise to pay agreement (see Section XII) or a current trimester deferred payment agreement must be fully satisfied by the 7th day purge of the trimester.
    7. An individual will not be considered for admission/readmission as a student until all past due debts and obligations of $100 or greater incurred in prior academic terms, of whatever nature, have been paid, or the student, if allowable, has entered into an acceptable acknowledgement of debt/promise to pay agreement (see Section XII) with the institution for the past due debts and obligations.
    8. When an individual tenders payment of fees by means of a personal check or credit card, the individual may be considered and counted as a student. If the payment is subsequently dishonored by the financial institution, and the payment is not redeemed in cash, the institution has the option to not consider that student as enrolled for the term.
      1. At the discretion of the institution, the student may be considered enrolled and will be assessed the applicable returned payment fee, the applicable late registration fee, and normal collection procedures as prescribed in TBR Guideline B-010 (Collection of Accounts Receivable) will be followed.
      2. Institutions may deny future check writing privileges to students who have paid registration fees with checks that are subsequently dishonored.
      3. While institutions have discretion in how these situations will be handled, all students must be treated the same at that institution.
  10. Records Holds
    1. Except as provided in sub-section X.B. hereof, institutions shall not issue diplomas, transcripts, certificates of credit or grade reports until the student involved has satisfied all debts or obligations of $100 or greater or the debts or obligations are evidenced by notes or other written contracts providing for future payment, such as, but not, limited to, loans authorized under federal or state education or student assistance acts. This does not prohibit the conferring of the degree. Diplomas, transcripts, certificates of credit, and grade reports shall not be withheld for debts that are less than $100.
    2. The colleges in the college system of Tennessee shall issue a certificate of credit or official transcript for a student seeking admission to any college in the college system of Tennessee if the student has entered a written agreement (acknowledgement of debt/promise to pay) to satisfy the outstanding debt or obligation owed to the college issuing the certificate of credit or official transcript in the form of Exhibit 1 hereto.
      1. Any credit or official transcript issued under this subsection shall indicate that it is subject to an outstanding debt to the issuing college.
      2. The college receiving the certificate of credit or official transcript issued shall not subsequently issue a diploma, certificate of credit or official transcript to that student until it receives proof that the student has satisfied the outstanding debt to the college that issued the certificate of credit or official transcript. This does not prohibit the conferring of the degree.
  11. Enrollment Holds
    1. A student must pay any past due debts and obligations owed to the institution incurred in prior academic terms before being permitted to register at the institution unless the debt is less than $100, or an acknowledgement of debt/promise to pay agreement (see section XII) for the prior debt or obligation has been executed.
    2. Institutions shall allow enrollment when the outstanding obligation is less than $100.
      1. Additionally, all known debts and obligations to the institution incurred during the current term of $100 or greater must be satisfied prior to a student being allowed to pre-register for any future terms.
    3. An amount owed under the institution’s deferred payment plan for enrollment fees which is not yet due shall not cause an enrollment hold to be applied.
    4. A student that is currently assigned to a collection agency will be allowed to register if the student signs an acknowledgement of debt/promise to pay agreement in the form of Exhibit 1 hereto that acknowledges they will not receive a diploma, certificate of credit or official transcript (except as provided in X.A and B above) until the debt is paid in full. This does not prohibit the conferring of the degree. The student account will not be recalled from the collection agency.
  12. Acknowledgement of Debt/Promise to Pay Agreement for Prior Debt and Obligations
    1. A student who has prior outstanding debt of $100 or more and was not enrolled in the preceding trimester may execute an acknowledgement of debt/promise to pay agreement with the institution.
      1. The acknowledgement of debt/promise to pay agreement will require that the debt be fully satisfied before a diploma or degree will be issued. However, this does not prohibit the conferring of the degree.
      2. The acknowledgement of debt/promise to pay agreement will require continuous enrollment.
        1. If continuous enrollment is not maintained the institution may continue with immediate collection efforts as prescribed in TBR Guideline B-010 (Collection of Accounts Receivable) or pursuant to the terms of any previously executed repayment agreement.
      3. A student may only ever execute one such agreement with the institution.
      4. "Continuous enrollment" means a student is enrolled in the fall, spring and summer trimesters of a single academic year unless granted a medical or personal leave of absence. Allowable medical or personal reasons may include illness of the student; illness or death of an immediate family member; extreme financial hardship of the student or student’s immediate family; fulfillment of a religious commitment encouraged of members of that faith; fulfillment of required initial active duty for training as a National Guard or Reserve member or for National Guard or Reserve mobilization.
  13. Applicability of Fees
    1. In accordance with this policy, the president of an institution has the authority to determine the applicability of certain fees, fines, charges, and refunds, and to approve exceptions in instances of unusual circumstances. All such actions should be properly documented for auditing purposes.
  14. Exceptions
    1. With regard to payment of student fees and enrollment, the Chancellor (or designee) may approve exceptions to the requirements of this policy in appropriate circumstances.
    2. Requests for exceptions from the President must include sufficient justification documentation.



T.C.A. §§ 47-29-102, 49-7-102, 49-7-113, 49-7-2301, 49-7-2302, 49-8-109


New policy created June 17, 2022 (merger of Policy, Guideline B-060, and Guideline TCAT-080).


Former Guideline TCAT-080, Fees and Refunds

AVTS Director’s Meeting-August 15, 1985.  Revised AVTS SubCouncil Meeting, May 14, 1987; Presidents’ Meeting May 21, 1987.  Revised AVTS SubCouncil Meeting, January 18, 1989; Presidents’ Meeting, February 14, 1989.  Revised Presidents’ Meeting, November 9, 1994.  Directors Meeting February 14, 2002; Presidents Sub-Council May 21, 2002; Presidents’ Sub-Council Meeting August 16, 2005; TTC Directors’ Sub-Council Meeting August 17, 2005; Presidents’ Meeting May 16, 2006; Presidents Meeting August 17, 2010; merged into Policy at Board Meeting June 17, 2022.


Former Guideline B-060, Fees, Charges, Refunds, and Fee Adjustments

December 2, 1977 TBR meeting.  Revised March 14, 1980 TBR meeting; November 13, 1991 presidents meeting; November 8, 1982 presidents meeting; July 1, 1984; November 1, 1988; May 15, 1990 presidents meeting; August 14, 1990 presidents meeting; November 1§0, 1992 presidents meeting; August 10, 1993 presidents meeting; November 9, 1993 presidents meeting; August 9, 1994 presidents meeting; May 8, 1995 presidents meeting, August 8, 1995 presidents meeting, November 8, 1995 presidents meeting, February 6, 1996 presidents meeting, May 14, 1996 presidents meeting, November 12, 1996 presidents meeting, May 6, 1997 presidents meeting, July 16, 1997 called Board meeting, November 5, 1997 presidents meeting, February 17, 1998 presidents meeting via conference call, August 25, 1998 presidents meeting, May 9, 2000 presidents meeting, August 8, 2000 presidents meeting, November 8, 2000 presidents meeting, February 13, 2001 presidents meeting, August 21, 2001 presidents meeting, May 21, 2002 presidents meeting, February 11, 2003 presidents meeting, May 20, 2003 presidents meeting, February 10, 2004 presidents meeting, August 17, 2004 presidents meeting, February 8, 2005 presidents meeting, May 17, 2005 presidents meeting, February 8, 2006 presidents meeting, May 16, 2006 presidents meeting, August 16, 2006 presidents meeting, May 15, 2007 presidents meeting, August 21, 2007 presidents meeting, November 6, 2007 presidents meeting, February 17, 2009 presidents meeting; May 12, 2009 presidents meeting; August 11, 2009 presidents meeting; November 10, 2009 presidents meeting; February 16, 2010 presidents meeting; February 15, 2011 presidents meeting; May 17, 2011 presidents meeting; August 16, 2011 presidents meeting; May 16, 2012 presidents meeting; August 21, 2012 presidents meeting; Revised at Presidents Meeting, February 4, 2014; Revised at Presidents Meeting, August 18, 2015; Revised at Presidents Meeting, November 10, 2015; Presidents Meeting February 2, 2016; August 8, 2017; Guideline B-060 merged into Policies and at Board Meeting June 17, 2022.