Expenditures of the colleges, schools, departments, and other instructional divisions of the institution and expenditures for departmental research and public service that are not separately budgeted are included in this classification. Includes expenditures for both credit and noncredit activities. The instruction category includes general academic instruction, occupational and vocational instruction, special session instruction, community education, preparatory and adult basic education, and remedial and tutorial instruction conducted by the teaching faculty for the institution's students. This category includes all funds expended for activities specifically organized to produce research outcomes and commissioned by an agency either external to the institution or separately budgeted by an organizational unit within the institution. All funds budgeted specifically for public service and expended for activities established primarily to provide noninstructional services beneficial to groups external to the institution.
Examples are seminars and projects provided to particular sectors of the community.
Includes expenditures for community services and cooperative extension services. Includes expenditures for veterinary and dental clinics if their primary purpose is to support the institutional program. Funds expended for admissions, registrar activities, and activities whose primary purpose is to contribute to students' emotional and physical well-being and to their intellectual, cultural, and social development outside the context of the formal instructional program. Includes the administrative allowance for Pell Grants. Also includes expenditures for utilities, fire protection, property insurance, and similar items.