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:

1. (a) The Educational and General division; and
2. (b) The Auxiliary Enterprises division.

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

1. (a) Administration;
2. (b) Instruction;
3. (c) Libraries;
4. (d) Research;
5. (e) Extension;
6. (f) Plant operation;
7. (g) Student fees;
8. (h) Federal grants;
9. (i) Endowment income;
10. (j) Vocational funds;
11. (k) Income from sales;
12. (l) Gifts;
13. (m) Rental fees; and
14. (n) Other related items.

402.3 The Auxiliary Enterprises division shall include the following categories:

1. (a) Stores; and
2. (b) Other related items.