The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

“Academic and administrative support units.” Any organizational entity, as defined in the organizational manual of the university, that reports directly to the president of the university, chief academic officer or vice president, including the office of the president, chief academic officer and vice president.

“Department.” The Department of Education of the Commonwealth.

“Expenditures.” Disbursements or payments of State appropriations, tuition and fees supporting operational, educational or other general categories of expenses as defined in: the generally accepted accounting principles as prescribed by the National Association of College and University Business Officers, the American Institute of Certified Public Accountants, or by their successors, or by any other recognized authoritative body; the “Commonwealth of Pennsylvania Budget Instructions for the State System of Higher Education, State-Related Universities and Non-State-Related Colleges and Universities”; and the financial reporting policies and standards promulgated by the Commonwealth of Pennsylvania and by the Federal Government that apply to The Pennsylvania State University.

“Revenue.” All State appropriations, tuition and fees.

“State-related institution.” The Pennsylvania State University, the University of Pittsburgh, Temple University, Lincoln University and their branch campuses.