facilities for the reporting year. Compare a sample of facility payments including the top two highest facility payments to additional supporting documentation (e.g., debt financing agreements, leases, rental agreements).

• b.b. Compare amounts recorded to amounts listed in the general ledger detail and recalculate totals.

35. Direct Overhead and Administrative Expenses

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

36. Indirect Institutional Support

• a.a. Tested with revenue section- Indirect Institutional Support.

37. Medical Expenses and Insurance

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

38. Memberships and Dues

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

39. Student-Athlete Meals (non-travel)

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

40. Other Operating Expenses

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

41. Football Bowl Expenses (41 and 41A)

• a.a. Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals.

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