expenses of attending teachers' institutes, commencement
exercise and exhibit expenses, and other expenses of
instruction, (b) expenses of auxiliary agencies and coordinate
activities, to include salaries, books, repairs, replacements,
and other expenses of public libraries, and non-reimbursable
transportation and board and lodging in lieu of transportation,
and provisions for tubercular and undernourished children,
community lectures, social centers and recreation, enforcement
of attendance, and other expenses of auxiliary agencies and
coordinate activities, (c) expenses of operation of school
plant, to include wages of janitors and other employes, fuel,
water, light, power, janitors' supplies, care of grounds,
services other than personal, telephone rental, and other
expenses of operation, (d) expenses of maintenance of school
plant, to include upkeep of grounds, repair of buildings,
repairs and replacements, heating, plumbing, lighting, apparatus
used in instruction, furniture, and other equipment, (e)
expenses of fixed charges, to include payments made to the
retirement board, rent, all insurance, and other fixed charges:
Provided, That the actual instruction expense for elementary
teaching unit for district pupils educated in the elementary
grades of a laboratory school of a State-owned college and the
actual instruction expenses for secondary teaching unit for
district pupils educated in the high school grades of a
laboratory school of a State-owned college shall be computed by
(i) dividing the total amount of money paid to the State-owned
college by the resident district for the education of all
resident elementary children enrolled in a laboratory school of
a State-owned college by the number of such elementary teaching
units based on the total number of such resident children in
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