TABLE 3. SPONSORED INSTRUCTION EXPENDITURES BY AGENCY
                       1991       1992        1993
General University  1,616,079  2,469,683   2,000,405
Agriculture           100,985    128,673      62,798
Arts and Sciences     651,244    627,345   1,404,614
Business
  Administration        1,086          0          11
Education             619,878    892,277   1,234,209
Engineering,
  Architecture,
  and Technology            0      5,000      67,377
Human Environmental
  Sciences                  0     18,240      24,384
Veterinary Medicine   438,992    221,786     198,672
Osteopathic 
  Medicine          3,536,351  4,370,629   4,638,877
Okmulgee               75,202    690,930     605,403
Oklahoma City         139,017    482,990     229,660
  TOTAL             7,178,834  9,907,517  10,463,410

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.