Section 8-B402. BUDGET DIVISIONS AND CATEGORIES

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402.1The financial, budgetary, accounting, and operational procedures for control of the fiscal affairs of the University shall be divided into two (2) divisions, as follows:

(a)The Educational and General division; and

(b)The Auxiliary Enterprises division.

402.2The Educational and General division shall include the following categories:

(a)Administration;

(b)Instruction;

(c)Libraries;

(d)Research;

(e)Extension;

(f)Plant operation;

(g)Student fees;

(h)Federal grants;

(i)Endowment income;

(j)Vocational funds;

(k)Income from sales;

(l)Gifts;

(m)Rental fees; and

(n)Other related items.

402.3The Auxiliary Enterprises division shall include the following categories:

(a)Stores; and

(b)Other related items.

                    
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