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                    "text": "Supplies, Travel, Communications and Services were expended at a level appropriate for the percent of fiscal year expired. These expenses are incurred more heavily during the academic year. Services include utilities and other services used for fall semester preparation. This variance is considered normal.",
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                    "text": "Interdepartmental and Fixed Costs may reflect reductions in expenses which are due to timing in recording journal entries. Fixed Costs include maintenance agreements that require payment in full at the beginning of the service agreement; therefore, these expenses are not incurred evenly over the fiscal year. This variance is considered normal."
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                    "text": "Capital costs include expenses for furniture, equipment and library holdings. These expenses are usually incurred in the first quarter of the fiscal year. This variance is considered normal.",
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                    "text": "Student Aid should be recorded consistent with Tuition and Fees. Student Aid is typically recorded as students complete the registration process and accepts aid awards. This variance is considered normal.",
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                    "text": "Transfers include debt service obligations and internal reallocations. Transfers are typically recorded at the beginning of the fiscal year. This variance is considered normal.",
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            "text": "Recommendation:",
            "level": 3
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                    "text": "Initiator:",
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                    "text": "Claudine Gee\\nDirector Budget Policy & Planning",
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                    "text": "Board Action Date:",
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                    "text": "October 28, 2011",
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                    "text": "Effective Date:",
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                    "text": "October 28, 2011",
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