College officials tend to emphasize that the goal of grade forgiveness is less about the grade itself and more about encouraging students to retake courses critical to their degree program and graduation without incurring a big penalty.
解析：
本句话主干：College officials tend to emphasize that宾语从句，在宾语从句中， “the goal of grade forgiveness”做从句主语， “critical to their degree program and graduation”为后置定语修饰 “courses”， “without incurring a big penalty”做伴随状语。
翻译：
大学的领导旨在强调，成绩宽恕的目的不在于成绩本身，更重要的是鼓励学生在不会受到较重的责罚的情况下，重修对他们拿到学历并且顺利毕业来说至关重要的课程。
