ID Category Definition (Old) Definition (New) Task Force Comments 1 Ticket Sales Include revenue received for sales of admissions to athletics events. Include ticket sales to the public, faculty and students, and money received for shipping and handling of tickets. Do not include ticket sales for conference and national tournaments that are pass-through transactions. Report amounts in excess of a ticket’s face value paid by ticket purchasers (for example, to obtain preferential seating) in Category 4 (Contributions) revenue received for sales of admissions to athletic events. This may include: • Public and faculty sales; • Student sales; and • Shipping and Handling fees. Please report amounts paid in excess of ticket’s face value to obtain preferential seating or priority in Category 8 (Contributions). No specific issues noted. 2 Direct State or Other Government Support Include state, municipal, federal and other government appropriations made in support of the operations of intercollegiate athletics. This amount includes funding specifically earmarked to the athletics department by government agencies for which the institution has no discretion to reallocate. Any state or other government support appropriated to the university, for which the university determines the dollar allocation to the athletics department Input state, municipal, federal and other appropriations made in support of athletics. This amount includes funding specifically earmarked for the athletics department by government agencies for which the institution cannot reallocate. Any state or other government support appropriated to the university, for which the university determines the dollar allocation to the athletics department shall be reported in Direct Institutional Support (Category 4). Not applicable for Virginia public institutions.
shall be reported in Direct Institutional Support (item 7). 3 Student Fees Include student fees assessed and restricted for support of intercollegiate athletics. student fees assessed and restricted for support of intercollegiate athletics. Student fees should be reported in the specific” column unless a portion of the overall fee is specifically assessed/restricted for an individual sport. Only VT actually assesses a fee for several specific sports. 4 Direct Institutional Support Include value of institutional resources for the current operations of intercollegiate athletics, as well as all unrestricted funds allocated to the athletics department by the university (e.g., state funds, tuition, tuition waivers and transfers). Also include Federal Work Study support for student workers employed by athletics. Report actual amounts and do not net with Transfers to Institution (category 37). Input direct funds provided by the institution to athletics for the operations of intercollegiate athletics including: • Unrestricted funds allocated to the athletics department by the university (e.g. state funds, tuition, tuition waivers, transfers). • Federal work study support for student workers employed by athletics. • Endowment unrestricted income, spending policy distributions and other investment income distributed to athletics in the reporting year to support athletic operations. Athletics restricted endowment income for athletics should be reported in This category should include allocations from accumulated reserves, whether designated for athletics or not. It is applicable to a number of schools, but not significant to total revenue at most schools. program
category 17. 5 Less – Transfers to Institution If the institution allocated funds to athletics as represented in categories 3-4 and the athletics department provided a transfer of funds back to the institution in the reporting year, report the transfer amount as a negative in this category. The transfer amount may not exceed the total of categories 3-4. Transfers back to the institution in excess of categories 3-4 should be reported in line 50 – excess transfers to institution. Typically not applicable. 6 Indirect Institutional Support Include of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If counted here, include Input value of costs covered and services provided by the institution to athletics but not charged to athletics including: • Facility debt service, rental fees or lease payments for the reporting year. • Administrative services provided by the university to athletics but not charged such as HR, Accounting and IT. • Facilities maintenance. • Security. • Risk Management. • Utilities. Do not include depreciation. Currently, no schools are assessing an indirect NOT charged to athletics. Therefore Lines 6 and 36 are not applicable.
12 NCAA Distributions Include revenue received from participation in bowl games, tournaments and all NCAA distributions. This category includes amounts received for direct participation or through a sharing arrangement with an athletics conference, including shares of conference television agreements. If known by sport, report as such. Include any payments received from the NCAA for hosting a championship (permissible to include in Revenue Not Related to Specific Teams). Input revenues received from all NCAA distributions including NCAA championships reimbursements and payments received from the NCAA for hosting a championship. In some cases, NCAA distributions may be provided by the conference office. Consult with the conference office for the amount if you do not have it available and include in this category. 12/13 now on separate lines, they were previously reported together. 13 Conference Distributions (Non Media or Bowl) Same as 12 above Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in category 11) or NCAA distributions (reported in category 13). Note: Conference distributions of revenue generated by a post-season bowl to conference members should be recorded in this category. Distributions for reimbursement of bowl expenses should be included in Category 19. 12/13 now on separate lines, they were previously reported together. Bowl Revenues are in Category 19 starting with Fiscal Year 2016. season
14 Program, Novelty, Parking and Concession Sales Include revenue of game programs, novelties, food or other concessions, and parking revenues. Revenue from sales of game advertising is to be included in Revenue Category 12 (Royalties, Licensing, Advertisements and Sponsorships). Input revenues from: • Game Programs. • Novelties. • Food and Concessions. • Parking. Advertising should be included in Category 15. No specific issues 15 Royalties, Licensing, Advertisement and Sponsorships Include all revenue from corporate sponsorships, licensing, sales of advertisements, trademarks and royalties. An allocation will be necessary to distinguish revenues generated by athletics versus the university if payments are combined. Include the value of in-kind products and services provided as part of the sponsorship (e.g., equipment, apparel, soft drinks, water and isotonic products). Input revenues from: • Sponsorships. • Licensing Agreements. • Advertisement. • Royalties. • In-kind products and services as part of sponsorship agreement. An allocation may be necessary to distinguish revenues generated by athletics versus the university if payments are combined. No specific issues noted. GMU investigated appropriate revenue category for their third-party vendor that manages Patriot Center. 16 Sports Camp Revenues Include amounts received by the athletics department for sports and clinics. Input amounts received by the athletics department for sports camps and clinics. No specific issues noted. 17 Athletics Restricted Endowment and Investments Income Include endowment spending policy distribution and other investment income in support of the athletics department. These categories include only restricted investment and Please report spending policy distributions from athletics restricted endowments and investment income used for athletics operations in the reporting year. This category includes only Amounts reported as revenue are only recognized to the extent of expenses covered in the applicable year. (Similar to amounts received from related
20 Athletic Student Aid* Include the total amount of athletically related student aid awarded, including summer school and tuition discounts and waivers (including aid given to student-athletes who have exhausted their eligibility or who are inactive due to medical reasons). Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars in the Expenses Not Related to Specific Teams row as long as you have reported non-zero entries for Equivalencies, Number of Students, and Dollars (all three required) for at least one sport. Input the total amount of athletic student-aid for the reporting year including: • Summer school. • Tuition discounts and waivers (unless it is a discount or waiver available to the general student body). • Aid given to who are inactive (medical reasons) or no longer eligible (exhausted eligibility). Athletics aid awarded to non-athletes (student managers, graduate assistants, trainers) should be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars in the Expenses Not Related to Specific Teams row as long as you have reported entries for Equivalencies, Number of Students, and Dollars (all three required for at least one sport). Pell grants are provided by the government, not the institution or athletics departments, and therefore, should be excluded from reporting in this category. This information should be Only exception is for any financial aid related to spirit groups. ALL expenses related to spirit groups should be included on line 33. athletes
managed within the NCAA’s compliance assistance software. The information entered into compliance assistance will automatically populate to the athletic student aid section within the NCAA Financial Reporting System when the CA import feature is selected. 21 Guarantees Include amounts paid to visiting participating institutions. Input amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses. No specific issues noted. 22 Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities Include gross salaries, bonuses and benefits provided to head and assistant coaches, which includes all gross wages, benefits and bonuses attributable to coaching that would be reportable on university and related entities (e.g., foundations, booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation Input compensation, bonuses and benefits paid to all coaches reportable on the university or related entities W-2 and 1099 forms inclusive of: • Gross wages and bonuses. • Benefits including allowances, speaking fees, retirement, stipends, memberships, income, tuition reimbursement and earned deferred compensation. Place any severance payments in Category 26. Note: Bonuses related to participation in a bowl game should be included in Category 41. Only exception is any salaries/benefits related to “severance pay” should be reported on line 26. season
benefits). Place any payment made to previous coaches to satisfy a contractual agreement for coaching in Category 23 (Severance Payments). 23 Coaching Salaries, Benefits and Bonuses paid by a Third Party Include all compensation paid to the coaching by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, compensation from camps, radio income, television income, shoe and apparel income). Expense Categories 20 and 22 combined should equal Revenue Category 5 (Compensation and Benefits Provided by a Third Party). Input compensation, bonuses and benefits paid to all coaches by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: • Car stipend. • Country club membership. • Allowances for clothing, housing, entertainment. • Speaking fees. • Camps compensation. • Media income. • Shoe and apparel income. Expense Category 23 and 25 should equal Category 10. Note: Bonuses related to participation in a bowl game should be included in Category 41. Not applicable to most schools, most have all compensation reflected on schools W-2. However, VT indicated third-party contract with coaches. Example: NIKE pays coach directly, not through school. 24 Support Staff/ Administrative Compensation, Benefits and Bonuses paid by the University and Related Include gross salaries, bonuses and benefits paid to administrative staff (i.e., football secretary, sport-specific trainer) that would be reportable on university and related entities (e.g., foundations, Input compensation, bonuses and benefits paid to all administrative and support staff reportable on the university or related entities (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive of: Only exception is for any salaries/benefits related to spirit groups. ALL expenses related to spirit groups should be included on line 33
Entities booster clubs) W-2 and 1099 forms (e.g., car stipend, country club membership, entertainment allowance, clothing allowance, speaking fees, housing allowance, supplemental retirement allowance, compensation from camps, radio income, television income, tuition remission, earned deferred compensation benefits). Staff members responsible for the gender-specific athletics department, but not a specific sport (i.e., director of men’s athletics), will have their compensation figures reported as Expenses Not Related to Specific Teams fields. Athletics department staff members who assist both men’s and women’s teams (sports information director, academic advisor) will be reported as Not Allocated by Gender column. • Gross wages and bonuses. • Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement and earned deferred compensation. members responsible for the gender-specific athletics department, but not a specific sport (i.e., director of men’s athletics), will have their compensation figures reported as Expenses Not Related to Specific Teams fields. Athletics department staff members who assist both men’s and women’s teams (sports information director, academic advisor) will be reported as Not Allocated by Gender column. 25 Support Staff/ Administrative Compensation, Benefits and Bonuses paid by Third Party Include all compensation paid to the support staff by a third party and contractually guaranteed by the institution, but not included on the institution’s W-2 (e.g., car stipend, country club membership, Input compensation, bonuses and benefits paid to administrative and support staff by a third party and contractually guaranteed by the institution, but not included on the institutions W-2 including: None by any school.
31 Fund Raising, Marketing and Promotion Include costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Input costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. Noted any salaries and benefits should be on line 24. 32 Sports Camp Expenses Include all expenses paid by the athletics department, including non-athletics personnel salaries and benefits, from hosting sports and clinics. Athletics personnel salaries and benefits should be reported in Categories 19, 20, 21 or 22. Input all expenses paid by the athletics department, including non-athletics personnel salaries and benefits, from hosting sports camps and clinics. Athletics personnel salaries and benefits should be reported in Categories 33 Spirit Groups Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc. Include support for spirit groups including cheerleaders, mascots, dancers, etc. Note: Expenses related to post-season should be included in Category 41. Include ALL expenses, including any salaries/benefits and financial aid. 34 Athletic Facilities Debt Service, Leases and Rental Fees Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation. Note: If the institution is paying for all the debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category Debt service payments will be on a separate line in the Agreed Upon procedures report.
should equal Category 6A. If athletics or other entities are paying these expenses or the institution is charging directly to athletics, this category will not equal Category 6A. 35 Direct Overhead and Administrative Expenses Include direct facilities costs charged to intercollegiate athletics, including building and grounds maintenance, utilities, rental fees, operating leases, equipment repair and maintenance, and debt service. Input overhead and administrative expenses paid by or charged directly to athletics including: • Administrative/Overhead fees charged by the institution to athletics. • Facilities maintenance. • Security. • Risk Management. • Utilities. • Equipment Repair. • Telephone. • Other Administrative Expenses. Indirect costs assessed and paid by athletics will be on separate line in the Agreed Upon Procedures report. 36 Indirect Institutional Support Include of facilities and services provided by the institution not charged to athletics. This support may include an allocation for institutional administrative cost, facilities and maintenance, grounds and field maintenance, security, risk management, utilities, depreciation and debt service. If your institution does not currently track indirect institutional support, consult your business office for a reasonable allocation. If Input overhead and administrative expenses NOT paid by or charged directly to athletics including: • Administrative/Overhead fees not charged by the institution to athletics. • Facilities maintenance. • Security. • Risk Management. • Utilities. • Equipment Repair. • Telephone. • Other Administrative Expenses. Do not report depreciation. Currently, no schools are assessing an indirect value NOT charged to athletics. Therefore, Lines 6 and 36 should not be applicable for indirect cost.
counted here, include offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support). Note: This category should equal category 6. 37 Medical Expenses and Insurance Include medical expenses and medical insurance premiums for Input medical expenses and medical insurance premiums for No specific issues noted. 38 Memberships and Dues Include memberships, conference and association dues. Input memberships, conference and association dues. No specific issues noted. 39 Meals (non-travel) Include meal allowance and food/snacks provided to student-athletes. Note: provided during team travel should be reported in Category 28. This was a new category for fiscal year 2016. 40 Other Operating Expenses Other operating expenses include printing and duplicating, subscriptions, business insurance, telephone, postage, operating and equipment leases, non-team travel and any other operating expense not reported elsewhere. Do not include indirect administration overhead provided by the university (use Category 32) or salaries and benefits (use Categories 19 or 21). Attempt to allocate all expenses to Categories 17 Input any operating expenses paid by athletics in the report year which cannot be classified into one of the stated categories, including: •Non-team travel (conferences, etc.) • Team banquets and awards If the figure is greater than ten percent of expenses, please report top three drivers in the comments section. Some schools previously reported indirect costs paid by Athletics here. As noted, that should be reported on line 35 for the NCAA on-line system and separately on the Agreed Upon Procedures schedule. Footnote disclosure required.
through 34 before using this category. As a guide, please limit this category to ten percent of total operating expenses. If the number is greater than ten percent please provide the top three categories and amounts in the comments section below. Bowl Expenses Input all expenditures related to participation in a post-season bowl game, including: •Team travel, lodging and meal expenses • Bonuses related to bowl participation •Spirit groups • Uniforms This was a new line for fiscal year 2016. 40 Total Operating Expenses Total of categories 20-40. Total of categories 20-41. 50 Excess transfers to Institutions Include, if applicable, the amount of revenues or athletic reserves that are contributed back to your institution for other institutional initiatives outside of athletics. Amount reported should not be deducted from Direct Institutional Support (category 7) allocated to athletics by your institution. Input, if applicable, the amount of athletic-related funds for the reporting year that are contributed back to your institution that were not applicable to be counted or are in excess of those funds allowable to be counted in category 5 – Less Transfers to Institution.