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 Include direct facilities Input overhead and Indirect costs assessed Overhead and costs charged to administrative expenses and paid by athletics Administrative intercollegiate athletics, paid by or charged directly will be on separate line Expenses including building and to athletics including: in the Agreed Upon grounds maintenance, Procedures report. utilities, rental fees, Administrative/Overhead • operating leases, fees charged by the equipment repair and institution to athletics. maintenance, and debt Facilities maintenance. • service. Security. • Risk Management. • Utilities. • Equipment Repair. • Telephone. • Other Administrative • Expenses. 36 Indirect Include of facilities Input overhead and Currently, no schools Institutional and services provided by administrative expenses are assessing an Support the institution not NOT paid by or charged indirect value NOT charged to athletics. This directly to athletics charged to athletics. support may include an including: Therefore, Lines 6 and allocation for institutional 36 should not be administrative cost, Administrative/Overhead applicable for indirect • facilities and fees not charged by the cost. maintenance, grounds institution to athletics. and field maintenance, Facilities maintenance. • security, risk Security. • management, utilities, Risk Management. • depreciation and debt Utilities. • service. If your institution Equipment Repair. • does not currently track Telephone. • indirect institutional Other Administrative • support, consult your Expenses. business office for a reasonable allocation. If Do not report depreciation.
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.
NCAA%20Financial%20Reporting%20Guidance%202017.docx