EADA/NCAA Financial Reporting System
Brief
Overview and Update
At its January meeting, the Management Council noted that
the EADA session at the Convention was helpful; however, the Division III membership
remains concerned regarding the complexity and relevance of the updated
NCAA/EADA Financial Reporting System including the NCAA requirement for single
sex institutions to submit data noting that it is not a federal requirement. The Council forwarded its concerns to
NCAA research staff and Committee on Women’s Athletics (CWA) for review
and clarification.
Val Cushman, Management Council representative to CWA and
Del Malloy, Membership Committee chair participated in a conference call
February 16, 2005 with several NCAA staff responsible for aspects of the
NCAA/EADA financial reporting system to discuss the issues and concerns.
A recap of the call:
1.
The
NCAA Task Force charged with development and clarification of the NCAA
financial reporting system was made up largely of Division I representatives
(mandated by the NCAA Division I board of directors). There was however
one Division III representative, Dan Fulks, Transylvania University on the task
force and three Division III representatives involved in piloting the on-line
system; Jim Spartano, Utica College; Leon Lunder, Carleton College and
Elisabeth Ervin-Blankenheim, Delaware Valley College.
2.
The
Goal of the NCAA Reporting System – to reflect more accurate revenues and
expenses on an annual basis for all NCAA member institutions. The
ultimate goal is to urge/convince the Federal Government that linking the NCAA
and EADA submission files can meet the needs of the EADA requirements. NCAA
staff continues to work to achieve.
1.
The
current NCAA On-line Reporting System web-based worksheet environment is
designed to permit users to input data/save/return. The data can also be
used to assist with completion of the Federal EADA report. The forms are
not the same, but are similar, with much overlap. Several NCAA contacts
including name, title, e-mail are available on the NCAA web site to provide
support on a variety of topics along with a series of frequently asked
questions (Attachment A):
a.
Username/Password
to the NCAA/EADA Financial Reporting System.
b.
Technical/functionality
issues with the system.
c.
Agreed-upon
procedures (primarily Division I/II).
d.
NCAA/EADA
reporting requirements.
e.
Reporting
definitions (revenue/expense categories)
f.
Miscellaneous
questions.
2.
2004-05
-- Major changes and expectations for NCAA Financial Reporting System (Attachment B)
a. The
conference call clarified several issues including category definitions in the
Revenue/Expense Summary areas and noted that it is not always possible to
report in each area for Division III, and in many cases, third party support
may be necessary (e.g. chief financial officer):
·
#5
-Third party support.
·
#8
– Indirect Facilities and Administrative Support.
·
#19
– Coaches salaries, Benefits and Bonuses paid by the University and
Related Entities.
·
#20
– Coaching Other Compensation and Benefits paid by a Third Party.
·
#22
– Support Staff/Administrative Other Compensation and Benefits Paid by a
Third Party.
·
#30
– Direct facilities maintenance, and rental.
·
#31
– Direct Support Funded by Athletics.
·
#32
– Indirect Facilities and Administrative Support.
·
#33
– Other Operating Expenses.
b. NCAA
Financial reporting system DEADLINE: January 15, 2005 [US Department of
Education (EADA reporting deadline) remained the same at October 15 for data
available to public and October 31 for data submitted to US Department.]
c. Requirement
for CEO submission to NCAA.
d. Single-gender
institutions required to submit (assists with more accurate collection of revenues/expenses
on annual basis for all NCAA institutions.
5.
NCAA
is working on timing of submission to ensure that the NCAA reporting deadline
precedes EADA so data can be used to assist with EADA requirements.
6.
Institutions
should involve greater campus-wide participation, particularly from chief
financial officers, to complete the Division III NCAA reporting system
requirements.
7.
Continue
to offer education sessions – Next opportunity: NCAA Gender Equity
Issues Forum – April 25-26,
8. It was determined
that Division III should establish an Advisory Group to assist with review and
identification of issues, concerns and discuss future enhancements regarding
the NCAA/EADA Reporting System prior to a March 29, 2005 NCAA Task Force meeting.
9.
Solicitation was distributed via NAD3AA listserv on
10.
Division III staff selected nine individuals:
Lynda
Calkins, athletics director,
Debby
DeAngelis, athletics director,
Michael
Donofrio, controller, Stevens Institute of Technology
Harry
Gutelius, athletics director,
Ed
Hegmann, athletics director,
Del
Malloy, athletics director, Salve Regina
Dick Rasmussen,
executive secretary, University Athletic Association
Jodi
Schleis, business manager,
Lisa
Wisniowicz, business manager, compliance,