category 17. 5 Less If the institution allocated Typically not – Transfers to funds to athletics as applicable. Institution 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. 6 Indirect Include of facilities Input value of costs Currently, no schools Institutional and services provided by covered and services are assessing an Support the institution not provided by the institution indirect NOT charged to athletics. This to athletics but not charged charged to athletics. support may include an to athletics including: Therefore Lines 6 and allocation for institutional 36 are not applicable. administrative cost, Facility debt service, • facilities and rental fees or lease maintenance, grounds payments for the and field maintenance, reporting year. security, risk Administrative services • management, utilities, provided by the depreciation and debt university to athletics but service. If your institution not charged such as HR, does not currently track Accounting and IT. indirect institutional Facilities maintenance. • support, consult your Security. • business office for a Risk Management. • reasonable allocation. If Utilities. Do not include • counted here, include depreciation.
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.
NCAA%20Financial%20Reporting%20Guidance%202017.docx