Audit Recommendation Comparison

Scope/Size

Frequency

Variance

Additional Committee Review

Internal v External Auditor

Financial Aid & Awards Committee	Narrow the student-athlete population to include only full-time freshmen and incoming, full-time transfer student-athletes Require schools to audit the files of at least 40 freshmen and transfer student-athletes and a corresponding number of non student-athlete freshmen and full-time transfer students	Audit activities should occur annually.	Require institutions to submit for committee review any audit results indicating that the percent of average need met with institutional gift aid for student-athletes in a financial need category exceeds by 10 percent or more the percentage of non student-athlete need met in the same category	The committee intends to annually review a random number of institutional audits, above and beyond the audits it will review because of percentage variances between student-athletes and non student-athletes	Permit institutions to use an internal auditor, provided the individual is not associated with the athletics staff.
Management Council	Include periodically, on a sport-by-sport basis, full-time, first-time freshmen and incoming transfer student-athletes compared to all non student-athlete full-time, first-time freshman and transfer students (e.g., 1/3 of institution’s sports teams each year).	Audit activities should occur annually.	No specific recommendation, but sense that 10 percent standard excessive.		Require regular external audit periodically (e.g., once every four years). Require internal audit during all other years.
Task Force	Narrow the student-athlete population to include only full-time freshmen and incoming, full-time transfer student-athletes Sport by Sport breakdown	Audit activities should occur annually	TBD	The committee shall annually review a random number of institutional audits, above and beyond the audits it will review because of percentage variances between student-athletes and non student-athletes	Permit audit by an internal administrator outside the athletics department