Mr Brown said the board was reviewing this situation, as well as its bed provision across the hospital, as part of an annual plan for Ceredigion.

BBC: Bronglais Hospital: Fears over intensive care bed cuts

However according to a letter from the chief executive of Neath Port Talbot health board, sent to Ms Jenkins, "changes to bed configuration were being proposed".

BBC: Health questions

While room-and-board costs generally qualify, must-haves for the dorm, like the bed sheets and a mini-fridge, don't, unless they're charged to the student by the university.

WSJ: What Counts as a Qualified 529-Plan Expense?

Steven Phillips of Exxon Mobil (a board member of Roll Back Malaria) notes that his oil firm makes the pesticide used in bed nets woven in Tanzania and its filling stations could hand them out.

ECONOMIST: America and malaria