402. BUDGET DIVISIONS AND CATEGORIES

402 BUDGET DIVISIONS AND CATEGORIES 402.1 The 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. 402.2 The 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. 402.3 The Auxiliary Enterprises division shall include the following categories: (a) Stores; and (b) Other related items.