conference for hosting a tournament. Note: Expenses related to post-season bowls should be included in Category 41. 31 Fund Raising, Include costs associated Input costs associated with Noted any salaries and Marketing and with fund raising, fund raising, marketing and benefits should be on Promotion marketing and promotion promotion for media line 24. for media guides, guides, brochures, brochures, recruiting recruiting publications and publications and such. such. 32 Sports Camp Include all expenses paid all expenses paid by Expenses by the athletics the athletics department, department, including including non-athletics non-athletics personnel personnel salaries and salaries and benefits, benefits, from hosting from hosting sports sports camps and clinics. camps and clinics. Athletics personnel salaries Athletics personnel and benefits should be salaries and benefits reported in Categories should be reported in Categories 19, 20, 21 or 22. 33 Spirit Groups Include support for spirit Include support for spirit Include ALL expenses, groups including bands, groups including bands, including any cheerleaders, mascots, cheerleaders, mascots, salaries/benefits and dancers, etc. dancers, etc. financial aid. Note: Expenses related to post-season should be included in Category 41. 34 Athletic Input debt service Debt service payments Facilities Debt payments (principal and will be on a separate Service, Leases interest, including internal line in the Agreed and Rental loan programs), leases and Upon procedures Fees rental fees for athletics report. facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation.
conference for hosting a tournament. Note: Expenses related to post-season bowls should be included in Category 41. 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 camps and clinics. Athletics personnel salaries and benefits should be reported in Categories 19, 20, 21 or 22. 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 bands, 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. Debt service payments will be on a separate line in the Agreed Upon procedures report.
NCAA%20Financial%20Reporting%20Guidance%202018.docx