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. counted here, include offsetting amount equal Note: This category should in value in Revenue in equal category 6. Category 8 (Indirect Facilities and Administrative Support). 37 Medical Include medical expenses Input medical expenses and No specific issues Expenses and and medical insurance medical insurance noted. Insurance premiums for premiums for 38 Memberships Include memberships, Input memberships, No specific issues and Dues conference and conference and association noted. association dues. dues. 39 Include meal allowance and This was a new Meals food/snacks provided to category for fiscal year (non-travel) student-athletes. 2016. Note: Meals provided during team travel should be reported in Category 28. 40 Other Other operating expenses Input any operating Some schools Operating include printing and expenses paid by athletics previously reported Expenses duplicating, subscriptions, in the report year which indirect costs paid by business insurance, cannot be classified into Athletics here. As telephone, postage, one of the stated noted, that should be operating and equipment categories, including: reported on line 35 for leases, non-team travel travel the NCAA on-line •Non-team and any other operating (conferences, etc.) system and separately expense not reported Team banquets and on the Agreed Upon • elsewhere. Do not awards Procedures schedule. include indirect
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 offsetting amount equal in value in Revenue in Category 8 (Indirect Facilities and Administrative Support). • Utilities. • Equipment Repair. • Telephone. • Other Administrative Expenses. Do not report depreciation. Note: This category should equal category 6. 37 Medical Expenses and Insurance Include medical expenses and medical insurance premiums for Input medical expenses and medical insurance premiums for No specific issues noted. 38 Memberships and Dues Include memberships, conference and association dues. Input memberships, conference and association dues. No specific issues noted. 39 Meals (non-travel) Include meal allowance and food/snacks provided to student-athletes. Note: Meals provided during team travel should be reported in Category 28. This was a new category for fiscal year 2016. 40 Other Operating Expenses Other operating expenses include printing and duplicating, subscriptions, business insurance, telephone, postage, operating and equipment leases, non-team travel and any other operating expense not reported elsewhere. Do not include indirect Input any operating expenses paid by athletics in the report year which cannot be classified into one of the stated categories, including: •Non-team travel (conferences, etc.) • Team banquets and awards Some schools previously reported indirect costs paid by Athletics here. As noted, that should be reported on line 35 for the NCAA on-line system and separately on the Agreed Upon Procedures schedule.
NCAA%20Financial%20Reporting%20Guidance%202018.docx