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Operating expenditures consist of educational and general current-fund expenditures for instruction, research, public service, academic support, student services, institutional support, operation and maintenance of plant, scholarships and fellowships, and educational and mandatory transfers for debt service; and for auxiliary enterprises and federally funded research and development centers, but exclude expenditures from institutional plant fund accounts. Education includes instructional expenditures, including departmental research not separateh,r budgeted; current operating expenditures for libraries, operation and maintenance of plant, scholarships and fellowships, and student services.
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