TABLE 4. SPONSORED EXTENSION AND PUBLIC SERVICE
EXPENDITURES BY AGENCY
 General University   441,436    396,552      321,062
Agriculture         8,601,317   9,403,549   8,793,822
Arts and Sciences     785,910     718,807     620,299
Business
  Administration      448,677     118,686       6,006
Education             152,068     215,670     234,286
Engineering,
  Archedtecture,
  and Technology    1,138,059     858,647   1,005,374
Human Environmental
  Sciences            220,482      38,208     154,391
Veterinary Medicine         0      33,146      91,220
Okmulgee                    0      45,508     204,629
  TOTAL            11,787,949  11,828,773  11,431,089i
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.