Expenses for the athletics program will vary among institutions; however, typical sources of intercollegiate athletics expenses are outlined (each followed by a comprehensive definition) below:
| ID | Category | Definition |
|---|
| 20 | Athletic Student Aid | Input the total dollar amount of athletic student aid for the reporting year including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons) or no longer eligible (exhausted eligibility).
• Other expenses related to attendance (e.g., stipend).
Note: Division I Grants-in-aid equivalencies are calculated by using the revenue distribution equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant amount).
Other expenses related to attendance (also known as cost of attendance) should not be included in the grants-in-aid revenue distribution equivalencies. Only tuition, fees, room, board, and course related books are countable for grants-in-aid revenue distribution per Bylaw 20.02.10.
Athletics aid awarded to non-athletes (student- managers, graduate assistants, trainers) should be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars in the Expenses Not Related to Specific Teams row as long as you have reported non-zero entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one sport).
Note: Pell grants are provided by the government, not the institution or athletics department, and therefore should be excluded from reporting in this category.
Note: This information can be managed within the NCAA’s Compliance Assistance (CA) software. The equivalencies entered into CA will automatically populate to the athletic student aid section within the NCAA Financial Reporting System when the CA import feature is selected. |
| 21 | Guarantees | Input amounts paid to visiting participating institutions, including per diems and/or travel and meal expenses. This includes payments made due to game cancellations. |
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