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_ 302 Item Details($) Appropriations($) ITEM 213. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 Revenue and expenditures of the fund shall be accounted for in such a manner as to be auditable by the Auditor of Public Accounts. As a part of this "instructional enterprise" fund Virginia Tech is authorized to establish a program in which Internet-based (on-line) courses, certificate, and entire degree programs, primarily at the graduate level, are offered to students in Virginia who are not enrolled for classes on the Blacksburg campus or one of the extended campus locations. Tuition generated by Virginia students taking these on-line courses and tuition from IDDL students at locations outside Virginia shall be retained in the fund to support the entire IDDL program and shall not be used by the state to offset other Educational and General costs. Revenues in excess of expenditures shall be retained in the fund to support the entire IDDL program. Full-time equivalent students generated through these programs shall be accounted for separately. Additionally, revenues which remain unexpended on the last day of the previous biennium and the last day of the first year of the current biennium shall be reappropriated and allotted for expenditure in the respective succeeding fiscal year. C. 1. Out of this appropriation, $4,000,000 the first year and $4,000,000 the second year from the general fund is designated to support and enhance brain disorder research. 2. Out of this appropriation, $1,000,000 the first year and $1,000,000 the second year from the general fund is designated for the Fralin Biomedical Research Institute to research the efficacy of making electroencephalogram combined transcranial magnetic stimulation available for veterans, first responders, and law-enforcement officers. D. The Higher Education Operating fund source listed in this Item is considered to be a sum sufficient appropriation, which is an estimate of funding required by the university to cover sponsored program operations. E. Out of this appropriation, $1,000,000 the first year and $1,000,000 the second year from the general fund is designated for support of the Focused Ultrasound Research Program to support core programs and research activities. The funding in this paragraph supports the activities and research at Virginia Tech as designated by the Focused Ultrasound Foundation, including coordinated activities with the University of Virginia. F. Out of this appropriation, $500,000 the first year and $500,000 the second year from the general fund is designated to support the necessary staffing, equipment, and related services for the Potomac Aquifer Recharge Monitoring Laboratory established in § 62.1-274, Code of Virginia. 214. Unique Military Activities (11300) $3,649,074 $3,974,074 $3,649,074 Fund Sources: General $3,649,074 $3,974,074 $3,649,074 Authority: Discretionary Inclusion. A.1. Personnel associated with performance of activities designated by the State Council of Higher Education for Virginia to be uniquely military shall be excluded from the calculation of employment guidelines. 2. It is the intent of the General Assembly that nonresident cadets receive the same general fund support in the Unique Military program as resident cadets. 215. Higher Education Auxiliary Enterprises (80900) a sum sufficient, estimated at $340,047,023 $340,047,023 $357,972,180 Food Services (80910) $66,468,292 $66,468,292 $70,752,771 Residential Services (80930) $58,232,659 $58,232,659 $61,986,282 Parking And Transportation Systems And Services (80940) $15,410,327 $15,410,327 $16,403,663 Telecommunications Systems And Services (80950) $22,688,606 $22,688,606 $24,151,092 Student Health Services (80960) $12,823,082 $12,823,082 $13,649,647