UTSA NCAA Agreed Upon Procedures FY16 Report
Audit OfficeTHE UNIVERSITY of TEXASSYSTEMFOURTEEN INSTITUTIONS . UNLIMITED POSSIBILITIES .'210 West 6th Street, Suite B140.EAustin, Texas 78701512-499-4390 I Fax: 512-499-4426WWW.UTSYSTEM .E DUJanuary 17, 2017Ricardo Romo, Ph.D., PresidentThe University of Texas at at San Antonio, Main BuildingOne UTSA CircleSan Antonio, Texas 78249-1644Dear Dr. Romo:We have completed our Independent Auditor's Report on the Application of the Agreed-UponProcedures for the Department ofJntercollegiate Athletics at The University of Texas at SanAntonio (UTSA) for the Fiscal Year Ended August 31 , 2016. The results of the engagement aredetailed in the attached report.We appreciate the assistance provided by management and staff from UTSA's Depaitment ofIntercollegiate Athletics and other UTSA departments.Sincerely, J. Michael Peppers, CPA, CIA, QIAL, CRMAChief Audit Executivecc:Steven Leslie, Ph.D., Executive Vice Chancellor for Academic Affairs, UT SystemKathryn Funk-Baxter, Vice President for Business Affairs, UTSASamuel Gonzales, Vice President for Student Affairs, UTSALynn Hickey, Associate Vice President and Director of Athletics, UTSASherman Corbett, Assistant Athletic Director for Business Operations, UTSANicholas Liegl, Senior Associate Athletic Director for Business and Finance, UTSAJ. Richard Dawson, Chief Audit Executive, UTSAPaul Tyler, Director of Audit, UTSALaura Buchhorn, Audit Manager, UTSAT h e U n ivc 1·si ty ofTex"salAdi n gton T he Universi ty of Texas at Austin T h e Univc 1·sity of Texas at Dallas· T h e Univel'sity of Texas at El PasoThe University of T exas o f the Pe rmian Bas in· The Univers ity of Texas Rio Grande Va11 e)' · The Unive rsity o f Texas at San A nto nioT he University of Texas at Tyler · T h e Univel'sity o f T exas Southwestern Medical Cente r· The Univcl'sily o f Texas Medi cal Branch at GalvestonThe Univel'sity of Texas Health Science Ccnte l' at I lo u sto n ·The Un iversity of Texas Health Science Center al San AntonioT h e Un iversity of Texas MD Andel'son Cancer Center· The U nivel'Sity of T exas Health Scien ce Cente r at Tyler
The University of Texas at San AntonioDepartment of Intercollegiate AthleticsIndependent Auditor's Report on theApplication of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016January 2017THE UNIVERSITY OF TEXAS SYSTEM AUDIT OFFICE210 WEST SIXTH STREET, SUITE B.140EAUSTIN, TX 78701(512) 499-4390
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016INDEPENDENT 1 AUDITOR'S REPORTON THE APPLICATION OF AGREED-UPON PROCEDURESWe have performed the procedures enumerated below, which were agreed to by the President of TheUniversity of Texas at San Antonio (UTSA) solely to assist UTSA management in evaluating whetherthe accompanying Statement of Revenues and Expenses (SRE) of UTSA 's Department of IntercollegiateAthletics (Athletics) was in compliance with the National Collegiate Athletic Association (NCAA)Constitution 3.2.4.16. l for the fiscal year (FY) ended August 31, 2016. Management from UTSA isresponsible for UTSA's SRE and compliance with NCAA requirements.This agreed-upon procedures engagement was conducted in accordance with attestation standardsestablished by the American Institute of Certified Public Accountants. The sufficiency of theseprocedures is solely the responsibility of the specified users of the report. Consequently, we make norepresentation regarding the sufficiency of the procedures described below either for the purpose forwhich this report has been requested or for any other pmpose.The following pages outline the required procedures and results, including any findings identified.Reportable findings are defined as errors or misclassifications equal to or greater than one percent oftotal revenues or total expenses. Also attached to this report are the following appendices: Appendix A, UTSA Intercollegiate Athletics Program SRE for the Fiscal Year Ended August 31, 2016; Appendix B, Findings and Recommendations; Appendix C, Follow-up on the Prior Year's Recommendation; Appendix D, Notes to the Statement of Revenues and Expenses; Appendix E, Budget to Actual Variance Analysis of Major Revenue and Expense Accmmts; and Appendix F, FY 2015 to FY 2016 Variance Analysis of Major Revenue and Expense Accow1ts.Agreed-Upon Procedures R elated to the Statement ofR evenues and ExpensesAgreed-Upon Procedures Related to all Revenues and Expenses Agree the amounts reported on the SRE to UTSA's general ledger.Jn most instances, revenues and expenses reported on the SRE materially agreed to the amountsreported in UTSA 's general ledger cost centers. In addition, there are certain items recorded on theSRE that are not required to be recorded in athletic cost centers, such as gifts-in-kind. The NCAArequires that these items be reported on the SRE to jitlly reflect the operations of the AthleticsDepartment. As a result of the procedures pe1formed, we identified two material adjustments thatwere made to the SRE. One resulted in an overstatement ofDirect Institutional Support. The otherwas a misclassification that had a material impact on two SRE categories (Direct Overhead &Administrative Expenses and Other Operating Expenses) but had no net effect to the bottom line ofthe SRE. Management agreed and recorded the adjustments in the SRE located in Appendix A ofthis report. The specific adjustments ident(fied and recorded are described for the affected SRErevenue and expense categories in the results below.1 T heNCAA requires this agreed-upon procedures engagement to be conducted by an independent accountant. For purposesof this engageme nt, the NCAA considers the UT System Audit Office to be independent.-1-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016 Perform the following procedures for all revenue and expense categ01ies applicable to the SRE: Compare and agree each operating revenue and expense category reported on the SRE during thereporting period to supporting schedules provided by the institution. If a specific reportingcategory is less than 0.5 percent of the total revenues, no procedures are required for that specificcategory. Compare and agree a sample of operating revenue receipts and operating expenses obtained fromthe above supporting schedules to adequate suppo1iing documentation. Compare each major revenue and expense account over 10 percent of the totalrevenues/expenses to prior period amounts and budget estimates. Obtain and document anunderstanding of any significant variations over the lesser of I million or I 0 percent. Rep01tthe analysis as a supplement to the final Agreed-Upon procedures repo1i.These procedures were performed for the revenue and expense categories listed belm,v, except forthose less than 0.5 percent of the total revenues or total expenses, as stated in the procedure above.If applicable, any material exceptions are noted below under the specific procedures below. Theresults of the prior period and budget estimate comparisons are included in Appendix E mul F. Identify and document aspects of UTSA's internal control structure that are unique to Athletics. Testspecific elements of the control environment and accounting systems that (1) are unique to Athleticsand (2) have not been addressed in connection with the audit of the institution's financial statements.No material exceptions were noted as a result of this procedure. Identify all intercollegiate athletics related affiliated and outside organizations and obtained thoseorganizations' financial statements for the reporting period.No material exceptions were noted as a result of this procedure. See Appendix D, Note 4.Agreed-Upon Procedures Related to RevenuesTicket Sales1. Compare tickets sold during the reporting period, complimentary tickets provided during thereporting p eriod, and unsold tickets to the related revenue reported by UTSA on the SRE and therelated attendance figures and recalculate totals.No material exceptions were noted as a result of this procedure.Student Fees2. Compare and agree student fees repo1ied by UTSA on the SRE for the rep01iing period tostudent enrollments during the same reporting period and recalculate totals.3. Obtain and document an understanding ofUTSA's methodology for allocating student fees tointercollegiate athletics programs.4. If the athletics department is reporting that an allocation of student fees should be countable asgenerated revenue, recalculate the totals of their methodology for supporting that they are able tocount each sport. Tie the calculation to supporting documents such as seat manifests, ticket salesrepo1is and student fee totals.-2-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016No material exceptions were noted as a result ofprocedures 2 and 3. Athletics does not reportthat an allocation o.fstudent fees be counted as generated revenue; consequently, procedure 4above was not applicable.Direct State or Other Governmental Support5. Compare direct state or other govenm1ental support recorded by UTSA during the reportingperiod with state appropriations, institutional authorizations, and/or other corroborativesuppo1ting documentation and recalculate totals.Procedure was not applicable. Athletics did not get direct state or other governmental support.Direct Institutional Support6. Compare the direct institutional support recorded by UTSA during the repo1ting period withinstitutional supporting budget transfers, documentation, and other corroborative supportingdocumentation and recalculate totals.From the procedures pe1formed, we determined thatfimds used to support administrative andfootball programs were inadvertently recorded twice, resulting in an overstatement of 1,124,361.24. The error was corrected in the final SRE that appears in Appendix A of thisreport.Transfers Back to Institution7. Compare the transfers back to institution with permanent transfers back to institution from theathletics deparhnent and recalculate totals.Procedure was not applicable. Athletics did not have any transfers back to the institution.Indirect Institutional Support8. Compare the indirect institutional supp01t recorded by UTSA during the repmting period withexpen se payments, cost allocation detail, and other corroborative supporting documentation andrecalculate totals.No material exceptions were noted as a result of this procedure.Guarantees9. Select a sample of settlement repmts for away games during the reporting pe1iod and agree eachselection to UTSA's general ledger and/or the SRE and recalculate totals.10. Select a sample of contractual agreements pertaining to revenues derived from guaranteedcontests during the repmting period. Compare and agree each selection to UTSA's generalledger and/or the SRE and recalculate totals.No material exceptions were noted as a result of these procedures.Contributions11. Obtain and review supporting docmnentation for any contributions of moneys, goods, or servicesreceived directly by the intercollegiate athletics program from any affiliated or outside-3-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016organization that constituted 10 percent or more of all contributions received for intercollegiateathletics during the reporting period and recalculate totals.No material exceptions were noted as a result of this procedure.In-Kind12. Comp are the in-kind recorded by UTSA during the repo1iing period w ith a schedule of in-kinddonations and recalculate totals.No niaterial exceptions were noted as a result of this procedure.Compensation and Benefits Provided by a Third-Party13. Obtain the summary ofrevenues from affiliated and outside organizations (Summary) as of theend of the rep01iing period from UTSA. Select a sample of funds from the Summary andcompare and agree each selection to suppo1iing documentation, UTSA 's general ledger and/orthe Summary and recalculate totals.14. If the third party was audited by independent auditors, obtain the related repo1i.No material exceptions were noted as a result of these procedures.Media Rights15. Obtain and inspect agreements to understand the total media (broadcast, television, rad io) rightsreceived by UTSA or through their conference offices as reported on the SRE.l 6. Compare and agree the media right revenues to a summary statement of all media rightsidentified, if applicable, and UTSA 's general ledger and recalculate totals.No material exceptions were noted as a result of these procedures.NCAA Distributions17. Compare the amounts recorded in the revenue and expense reporting to UTSA's general ledgerdetail for NCAA di stributions and other corroborative supporting documents and recalculatetotals.No material exceptions were noted as a result of this procedure.Conference Distributions18. Obtain and inspect agreements related to UTSA's conference distributions and pa1iicipation inrevenues from tournaments during the reporting p eriod to gain an understanding of the relevantterms and conditions.19. Compare and agree the related revenues to UTSA's general ledger and/or the SRE andrecalculate totals.No material exceptions were noted as a result of these procedures.-4-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016Program Sales, Concessions, Novelty Sales, and Parking20. Compare the amount recorded in the revenue reporting category to UTSA's general ledger detailof program sales, concessions, novelty sales, and parking as well as any other corroborativesuppmting documents and recalculate totals.No material exceptions were noted as a result of this procedure.Royalties, Licensing, Advertisements, and Sponsorships21. Obtain and inspect agreements related to UTSA's participation in revenues from royalties,licensing, advertisements, and sponsorships during the reporting period to gain an understandingof the relevant terms and conditions.22. Compare and agree the related revenues to UTSA's general ledger and/or the SRE andrecalculate totals.No material exceptions were noted as a result of these procedures.Sports Camp Revenues23. Inspect sports-camp contracts between UTSA and persons conducting institutional sports-campsor clinics during the repmting period to obtain an understanding of the UTSA's methodology forrecording revenues from sports-camps.24. Obtain schedules of camp participants and select a sample of individual camp participant cashreceipts from the schedule of sports-camp participants and agree each selection to UTSA 'sgeneral ledger and/or the SRE and recalculate totals.No material exceptions ·were noted as a result of these procedures.Athletics Restricted Endowment and Investment Income25. Obtain and inspect endowment agreements to gain an understanding of the relevant terms andconditions.26. Compare and agree the classification and use of endowments and investment income repo1ted onthe SRE during the reporting period to the uses of income defined within the related endowmentagreement and recalculate totals.No material exceptions were noted as a result o.f'these procedures.Other Operating Revenue27. Perform minimum agreed-upon procedures referenced for all revenue categories (see page 1) andrecalculate totals.No material exceptions were noted as a result of this procedure.Agreed-Upon Procedures Related to ExpensesAthletic Student Aid28. Select a sample of students from the listing of institutional student aid recipients during therepmting period.-5-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 201629. Obtain individual student-account detail for each selection and compare the total aid allocatedfrom the related aid award letter to the student's account.30. Perform a check of each student selected to ensure their information was rep01ted accurately inthe NCAA Membership Financial Reporting System.31. Recalculate totals for each sport and overall.No material exceptions were noted as a result of these procedures.Guarantees32. Obtain and inspect visiting institution' s away game settlement reports received by UTSA duringthe reporting period and agree related expenses to UTSA's general ledger and/or the SRE andrecalculate totals.33. Obtain and inspect contractual agreements pe1iaining to expenses recorded by UTSA fromguaranteed contests during the reporting period. Compare and agree related amounts expensedby the institution during the rep01ting period to UTSA's general ledger and/or the SRE andrecalculate totals.No material exceptions were noted as a result of these procedures.Coaching Salaries, Benefits, and Bonuses Paid by the University and Related Entities34. Obtain and inspect a listing of coaches employed by UTSA and related entities during therepo1iing period. Select a sample of coaches' contracts, including football and men's andwomen's basketball from the listing.35. Compare and agree the financial terms and conditions of each selection to the related coachingsalaries, benefits, and bonuses recorded by UTSA and related entities on the SRE during thereporting period.36. Obtain and inspect payroll summary registers for the reporting year for each selection. Compareand agree payroll smm1rnry registers from the reporting period to the related coaching salaries,benefits, and bonuses paid by UTSA and related entities expense recorded by UTSA on the SREduring the reporting period.37. Compare and agree the totals recorded to any employment contracts executed for the sampleselected and recalculate totals.No material exceptions were noted as a result of these procedures.Coaching Other Compensation and Benefits Paid by a Third-Party38. Obtain and inspect a listing of coaches paid by third patties during the reporting period. Select asample of coaches' contracts, including football and men's and women's basketball from thelisting.39. Compare and agree the financial terms and conditions of each selection to the related coachingother compensation and benefits paid by a third-patty and recorded by UTSA on the SRE duringthe reporting period.40. Obtain and inspect reporting period payroll summary registers for each selection. Compare andagree related payroll summary register to the coaching other compensation and benefits paid by athird-party expenses recorded by UTSA on the SRE during the reporting period and recalculatetotals.-6-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016Procedures were not applicable. Coaches did not receive compensation or benefits paid by thirdparties.Support Staff/Administrative Salaries, Benefits, and Bonuses Paid by the University and RelatedEntities41. Select a sample of support staff/administrative personnel employed by UTSA and related entitiesduring the reporting period.42. Obtain and inspect repo1ting period summary payroll register for each selection. Compare andagree related payroll summary registers to the related support staff/administrative salaries,benefits, and bonuses paid by UTSA and related entities expense recorded by UTSA on the SREduring the repotting period and recalculate totals.No material exceptions were noted as a result of these procedures.Support Staff/Administrative Other Compensation and Benefits Paid by a Third-Party43. Select a sample of support staff/administrative persotmel employed by third pa1ties during thereporting period.44. Obtain and inspect repmting period payroll summary registers for each selection. Compare andagree related payroll summary registers to the related support staff/administrative othercompensation and benefits expense recorded by UTSA on the SRE during the reporting periodand recalculate totals.No material exceptions were noted as a result of these procedures.Severance Payments45 . Select a sample of employees receiving severance payments by UTSA during the reportingperiod and agree each severance payment to the related termination letter or employmentcontract and recalculate totals.No material exceptions were noted as a result o.f this procedure.Recruiting46. Obtain and document an understanding ofUTSA's recruiting expense policies.47. Compare and agree to existing institutional- and NCAA-related policies.48. Obtain general ledger detail and compare to the total expenses reported and recalculate totals.No material exceptions were noted as a result of these procedures.Team Travel49. Obtain and document an understanding of UTSA's team travel policies.50. Compare and agree to existing institutional- and NCAA-related policies.51. Obtain general ledger detail and compare to the total expenses repmted and recalculate totals.No material exceptions were noted as a result of these procedures.-7-
The University of Texas at San AntonioIndependent Auditor's Repor t on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016Eq uipment, Uniforms, and Supplies52. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions were noted as a result of this procedure.Game Expenses53. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions were noted as a result of this procedure.F und Raising, Marketing, and Promotion54. Obtain general ledger detail and compare to the total expenses rep01ted. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions were noted as a result of this procedure.Sports Camps Expenses55. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions ·were noted as a result of this procedure.Spirit Groups56. Obtain general ledger detail and compare to the total expenses repo1ted. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions were noted as a result of this procedure.Athletic Facility Debt Service, Leases and Rental Fees57. Obtain a listing of debt service schedules, lease payments, and rental fees for athletics fac ilitiesfor the reporting year. Compare a sample of facility payments including the top two highestfacility payments to additional supporting documentation (e.g., debt financing agreements,leases, rental agreements).58. Compare amounts recorded to amounts listed in the general ledger detail and recalculate totals.No material exceptions were noted as a result of these procedures.Direct Overhead and Administrative Expenses59. Obtain general ledger detail and compare to the total expenses rep01ted. Select a sample oftransactions to validate existence of transaction and accuracy ofrecording and recalculate totals.Due to the changes in NCAA reporting guidance, many expenses that were previously classifiedas Other Operating Expenses are now to be class(fied as Direct Overhead and AdministrativeExpenses. From the procedures performed, we identified misclassified amounts that resulted in-8-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016a 449, 643. 00 overstatement for Other Operating Expenses and a 414, 709.00 understatementfor Direct Overhead and Administrative Expenses and a combined 34,934.00 understatementfor various other SRE categories. Athletics reclassified the appropriate amounts on the finalSRE in Appendix A. Also, see procedure #63 under Other Operating Expenses below.Indirect Institutional Support60. Test with revenue section - Indirect Institutional Support (see procedure #8 on page 3).No niaterial exceptions were noted as a result of this procedure.Medical Expenses and Medical Insurance61 . Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy ofrecording and recalculate totals.No material exceptions were noted as a result of this procedure.Memberships and Dues62. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.No material exceptions were noted as a result of this procedure.Other Operating Expenses and Transfers to Institution63. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy ofrecording and recalculate totals.Due to the changes in NCAA reporting guidance for FY 2016, 111.any expenses that werepreviously class fied as Other Operating Expenses are now classified as Direct Overhead andAdministrative Expenses. From the procedures pe1formed, we identified misclassified expensesthat resulted in an overstatement of 449,643.00for Other Operating Expenses. Athleticscorrectedjinal SRE in Appendix A by reclassifying 414, 709. 00 to Direct Overhead andAdministrative Expenses and 34,934.00 to various other SRE categories. Also, see procedure#59 under Direct Overhead and Administrative Expenses above.Additional Minimum Agreed-Upon ProceduresBowl RevenuesA. Obtain and inspect agreements related to UTSA 's revenues from post-season bowl pmiicipationduring the reporting period to gain an understanding of the relevant terms and conditions.B. Compare and agree the related revenues to UTSA's general ledger, and/or the SRE andrecalculate totals.Procedures were not applicable. Athletics did not have any bowl revenues/or the reportingperiod.-9-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016Student-Athletic Meals (non-travel)C. Obtain general ledger detail and compare to the total expenses reported. Select a sample oftransactions to validate existence of transaction and accuracy ofrecording and recalculate totals.No material exceptions were noted as a result of this procedure.Bowl ExpensesD. Obtain general ledger detail and compare to the total expenses rep01ied. Select a sample oftransactions to validate existence of transaction and accuracy of recording and recalculate totals.Procedures were not applicable. Athletics did not have any bowl expenses for the reportingperiod.NCAA Financial Repo1·ting System Compare and agree the spo1is sponsored repo1ied in the NCAA Membership Financial ReportingSystem to the squad lists of the institution. If there is a discrepancy in the sports sponsoredbetween the NCAA Membership Financial Reporting System and the squad lists, inquire aboutthe discrepancy and report the justification in the AUP repo1i.No material exceptions were noted as a result of this procedure. Obtain UTSA's Sports Sponsorship and Demographics Forms Repo1i for the reporting year.Validate that the countable sports repo1ied by UTSA meet the minimum requirements set forthby Bylaw 20.9.6.3 for the number of contests and the number of participants in each contest thatis counted toward meeting the minimum-contest requirement. Once countable sports have beenconfirmed, ensure that UTSA has properly rep01ied these sp01is as countable for revenuedistribution purposes within the NCAA Membership Financial Repo1iing System.No material exceptions were noted as a result of this procedure.We were not engaged to and did not conduct an examination, the objective of which would be theexpression of an opinion on the compliance of the accompanying SRE of Athletics. Accordingly, we donot express such an opinion. Had we performed additional procedures, other matters might have come toour attention that would have been reported to you. This report relates only to the procedures specifiedabove and does not extend to UTSA 's financial statements.This rep01i is intended solely for the information and use of UTSA management and is not intended tobe and should not be used by anyone other than those specified parties. However, this rep01i is a matterof public record and its distribution is not limited.J. Michael Peppers, CPA, CIA, QIAL, CRMAChief Audit Executiveski, CPA, CIADirector of Audits-10-
The University of Texas at San AntonioIndependent Auditor's Report on the Application of Agreed-Upon ProceduresFor the Fiscal Year Ended August 31, 2016APPENDIX ATHE UNIVERSITY OF TEXAS AT SAN Al. TONIO INTERCOLLEGIATE ATHLETICS PROGRAMSTATEMENT OF REVENUES AND EXPENSES FOR THE FISCAL YEAR ENDED AUGUST 31 , 2016FootballOpt rating RevenuesTicket SalesDirect Stote and Other Gov't SupportStudent FeesDirect Institutional SupportLess - Transfers to Institutionlndirect Institutional SupportIndirect Institutional Support - DebtGuarantees RevenueCootrt'butionsIn-Kind Conmbutions3rd Party Compensation & BenefttsMedia RightsNCAA DistnbutionsConference DistnOutionsProsram Sales. Coocessions. & ParkingRoyalties. Advertisements. & SponsO Sb1 sSpans Camp RevenuesRestricted Endowment & Investment IncomeOther Operating RevenuesSowl RevenuesTotal OpeT3ting Reve nu es1.959387.64Men's\Vo mc n'sBasketballBas ketball59241.6025.603.83BaseballMen's GolfWo men's Golf\Vo men'sSoccer5260.3523.602.68\\'omen'sSoRballMe n's TennisTennis10.661.8630.438.4
Antonio (UTSA) for the Fiscal Year Ended August 31, 2016. The results of the engagement are detailed in the attached report. We appreciate the assistance provided by management and staff from UTSA's Depaitment of Intercollegiate Athletics and other UTSA departments. Sincerely, J. Mi
About UTSA With more than 34,000 students, UTSA is a public urban-serving university in the San Antonio metropolitan area. UTSA advances knowledge through research and discovery, teaching and learning, community engagement and public service. UTSA embraces multicultural traditions and serves as
Nov 03, 2014 · Levida Maxwell 317/917-6356 N/A lmaxwell@ncaa.org Rick Nixon 317/917-6539 317/440-3059 rnixon@ncaa.org Phil Pierce 317/917-6976 317/263-4475 ppierce@ncaa org Sahar Rashid 317/917-6547 317/459-3272 srashid@ncaa org Jenn Rodgers 317/917-6109 317/361-0184 jrodgers@ncaa org Sean Straziscar 317/91
CSUB Medical and Athletic Insurance Policy page 7 . CSUB Hydration Recommendations page 11 . NCAA Fact Sheet - Concussion page 12 . NCAA Fact Sheet - Sickle Cell Trait page 13 . The NCAA list of banned-substances classes is subject to change by the NCAA Executive Committee. Any changes can be found at www.ncaa.com. The term "related .
core courses (per NCAA Bylaw 14.3.1.2) at each respective high school the student attends. The NCAA Eligibility Center's High School Review staff reviews core -course submissions and maintains a list of NCAA core courses for high schools and programs that have been reviewed and approved. Titled " List of NCAA-Approved Core Courses
NCAA Division I typically is the focus of discussion about the NCAA. See Potuto, What's in A Name? The Collegiate Mark, the Collegiate Model, and the Treatment of Student-Athletes, 92 Ore. L. Rev. 879, 883-84, n.10-14 (2014). For that reason, all NCAA bylaw citations are to the 2013-14 NCAA Division I Manual.
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UTSA is pursuing an aggressive strategy to transform into a world-class institution. 2. UTSA COLLEGE OF BUSINESS . ANNUAL REPORT 2017. DEAN’S MESSAGE. Just last month UTSA received 70 million from the UT System Board . of Regents for the construction of a National Security Collaboration Center (NSCC) and a School of Data Science in downtown .
ZO-104: Practical Zoology Uttarakhand Open University Page 6 Habit and Habitat: Amoeba proteus is widely distributed. It is commonly found on the bottom mud or on underside of aquatic vegetation in fresh water ponds, lakes, springs, pools and slow running streams. It is .
