Table 1. Selected University Expenditures by Function
					
                          1990           1991           1992        1993
Research               69,343,243     76,482,749     75,034,276    78,169,680
Sponsored Instruction   5,384,047      7,178,834      9,907,517    10,463,410
Sponsored Extension
   and Public Service  10,403,639     11,787,950     11,828,773    11,431,089

Total                  85,094,929     95,449,533     96,770,566   100,064,179

The expenditure information presented in the 1993 OSU Research Report is prepared on the accrual basis. Cost share, underrecovery of indirect costs, recovered indirect costs, plant fund expenditures, and project expenditures for Research are included in the categories State (General Support), private Sponsors, Federal Sponsors, State Sponsors, and Federal Appropriations. The same information is included for Instruction and Extension and Public Service, but the funding source is not presented. All cost share and underrecovery of indirect costs are included in State (General Support).

The 1993 OSU Research Report gives one presentation of the expenditure data. The audited financial statements give the presentation according to AICPA guidelines. The annual National Science Foundation Report includes categories for science as defined by the National Science Foundation and gives another presentation. All the data presented in these reports are correct, but the total figures will be different because each report has a different scope.