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 Input amounts paid to No specific issues visiting participating visiting participating noted. institutions. institutions, including per diems and/or travel and meal expenses. 22 Coaching Include gross salaries, Input compensation, Only exception is any Salaries, bonuses and benefits bonuses and benefits paid salaries/benefits Benefits and provided to head and to all coaches reportable on related to “severance Bonuses paid assistant coaches, which the university or related pay” should be by the includes all gross wages, entities W-2 and 1099 reported on line 26. University and benefits and bonuses forms inclusive of: Related attributable to coaching Entities that would be reportable Gross wages and • on university and related bonuses. entities (e.g., Benefits including • foundations, booster allowances, speaking clubs) W-2 and 1099 fees, retirement, forms (e.g., car stipend, stipends, memberships, country club income, tuition membership, reimbursement and entertainment allowance, earned deferred clothing allowance, compensation. speaking fees, housing allowance, supplemental Place any severance retirement allowance, payments in Category 26. compensation from camps, radio income, Note: Bonuses related to television income, tuition participation in a remission, earned season bowl game should deferred compensation be included in Category 41.
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
NCAA%20Financial%20Reporting%20Guidance%202017.docx