31 Fund Raising, Include costs associated Input costs associated with Noted any Marketing and with fund raising, fund raising, marketing and salaries and benefits Promotion marketing and promotion promotion for media should be on line 24. for media guides, guides, brochures, brochures, recruiting recruiting publications and publications and such. such. 32 Sports Camp Include all expenses paid Input 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. and clinics. Athletics Athletics personnel salaries personnel salaries and and benefits should be benefits should be reported in Categories 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 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. 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
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.
NCAA%20Financial%20Reporting%20Guidance%202017.docx