INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES
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- Carmella Marshall
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1 o I X 0 N HUG H E S me Certified Public Accountanls and Advisors INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES University ofnorth Florida Intercollegiate Athletic Program Jacksonville, Florida We have perfonned the procedures enumerated below, which were agreed to by Mr. John A. Delaney, University of North Florida President and the management of the University of North Florida Intercollegiate Athletic Program (the "Program"), solely to assist you in evaluating whether the accompanying statement of revenue and expenses presented in the Equity in Athletics Disclosure Act (EADA) of the Program is in compliance with the National Collegiate Athletic Association (NCAA) Bylaw for the year ended June 30, The University of North Florida Intercollegiate Athletic Program's management is responsible for the Program's statement of revenue and expenses ("statement") and that statement's compliance with those requirements. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, The sufficiency of these procedures is solely the responsibility of those parties specified in the report, Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Agreed-upon procedures related to the Statement of Revenue and Expenses The procedures that were perfonned and findings are as follows: 1. Obtain and read process narratives related to the internal control structure. We obtained and read the Governmental Financial Reporting System Documentation Forms describing the flow ofinformation through the Program's financial reporting system related to revenues and receivables, expenditures andpayables, andpayroll. 2. Perform a walkthrough of controls identified in process narratives over the following areas; cash receipts, including from ticket sales, cash disbursements and payroll. This was achieved by observing one transaction that occurred during the reporting period for each area listed above, as detailed below. a. Cash receipts fuspect documentation of cash received for one deposit by the entity and follow the process through the recording of the cash received to the recording. into the ledgers and deposits into the bank account Southpoint Drive South Suite 495 Jacksonville, FL Ph Fx \wfiij.dixon-hughes.com Praxiix'; MEMBER " GLOBAL ALLIA~CE OF INOEPEMOE~T FIRMS
2 Accountant obtained a list of ticket sales from Kimberly Matthews, Athletic Business Manager, for the year ended June 30, 2010 and selected ticket sales for the Track vs. HS Springbreak invite event held on March 4, The game folder including support for these sales was obtained and agreed to the ticket sales recorded in the statement ofrevenue and expenses for this event. The bank deposit receipt for March 8, 2010, reflecting deposit of income derived from this event was also obtained and inspected. There were no exceptions as a result ofthe procedures. b. Cash disbursement - fuspect one purchase order initiating the disbursement process and inspect proper authorizing signatures. Trace the recording of the transaction into the ledger and inspect the process for check issuance, signing, and disbursement of funds. Accountant obtained a listing of cash disbursements from Kimberly Matthews, Athletic Business Manager, made by the Athletics department during the year ended June 30, 2010 and selected the disbursement paid to All American Specialty Corp. in the amount of $1, on September 1, The requisition and purchase order related to this disbursement were inspected for proper authorizing signatures. The invoice was inspected for proper approval. Accountant inspected the September 2009 bank statement noting that the disbursement was released from the bank on September 21, The disbursement was traced through the general ledger system. c. Payroll - Select one employee of the entity, have Human Resources pull the employee's file and inspect documentation, initiation and authorization of hiring. Vouch for approval from the department head and other appropriate authorizing signatures before employee was entered into the system. fuspect documentation for one pay period including this employee, trace time entry into the system and trace the transaction to the general ledger. Accountant obtained an employee listing for the department from Kimberly Matthews, Athletic Business Manager,for the year ended June 30,2010 and selected one employee to test. The employee's file was inspected for approved Personnel Action Form dated July 9, Accountant observed that authorizing signatures were obtained from the department head and the director of Human Resources Department. The signatures were dated July 9, The employee was entered into the system on August 11, Accountant obtained a payroll report from Hemendra Shah, Payroll/Accounting Coordinator, for the year and selected pay period 22 (October 3, 2009 to October 16, 2009). A report showing each pay period worked and the number of hours worked per pay period by this employee was obtained from the payroll department. The employee's pay rate was obtained from the personnel file. Accountant traced the entries in the Banner HR system and traced the payroll transactions to the general ledger. 3. Obtain a statement of revenue and expenses for the year ended June 30, 2010 for the program. a. Agree amounts reported on the statement to the institution's general ledger.
3 We obtained from Kimberly Matthews, Athletic Business Manager, a statement ofrevenue and expenses and agreed amounts reported on the statement to the institution's general ledger. Procedures for Affiliated and Outside Organizations (if any) Following are procedures that we will perform along with the institution related to expenses for or on behalf of intercollegiate athletics programs by affiliated and outside organizations not under the institution's accounting control: 1. The institution shall identify all intercollegiate athletics-related affiliated and outside organizations and obtain those organizations' statements for the reporting period. After the institution has made these statements available, we will agree the amounts reported in the statements to the organization's general ledger or, alternatively, confirm revenues and expenses directly with a responsible official of the organization. The affiliated organization is the University of North Florida Foundation, mc. Accountant will read audited [mancial statements and agree the amounts reported in the statements to the organization's general ledger. The University of North Florida Foundation, Inc. was identified as the affiliated organization. Accountant obtained the June 30, 2010 financial statements of the University ofnorth Florida Foundation, Inc. and agreed the Intercollegiate Athletic contributions and the earnings on investments related to Intercollegiate Athletics to the statement ofrevenue and expenses. 2. Obtain the audited financial statements for related affiliated and outside organizations for the reporting period, and any additional reports regarding internal control matters, if the organization is audited independent of the agreed upon procedures required by NCAA legislation. a. mquire of institutional and organizational management as to corrective action taken in response to comments concerning internal control structure, ifany. The June 30, 2010 audited financial statements for all University direct support organizations (including the University ofnorth Florida Financing, Inc., University ofnorth Florida Training and Services Institute, Inc. and the Museum of Contemporary Art, Inc.) were obtained. No internal control matters were noted in additional reports. AGREED UPON PROCEDURES PROGRAM FOR REVENUES 1. Agree amounts reported on the statement of revenues and expenses to the institution's general ledger. We agreed amounts on the statement of revenues and expenses to amounts reported on the institution's general ledger. 2. For all revenue categories - a. Compare each operating revenue category reported in the statement during the reporting period to supporting schedules provided by the institution.
4 Ticket Sales ( $101,205 & $42,547) - UNF hosted track meets that were not held last year, including the Atlantic Sun Track & Field Championship. Also, the hiring ofnew Men's basketball coaches and a new Athletic Director helped to increase ticket sales. Guarantees ( $597,250 & $126,750) - The University participated in more guarantee games than the previous year. Contributions ( $345,183& $400,145) - The reduction in contributions is related to the sluggish economy. The Athletics Department focused more heavily on ticket sales during the 2010 fiscal year. Direct Institutional Support ( $720,159 & $544,702) - The number ofathletics tuition waivers was increased for the 2010 fiscal year. Indirect Facilities and Administrative Support ( $116,096 & 2009 $138,752) - The budget for the compliance department was reduced for fiscal year Additionally, the full amount ofthe 2010 budget was not used. NCAA/Conference Distributions including all tournament revenues (2010 $67,158 & $185) - Since the University is now a Division I school, it is now eligible to receive funding from the NCAA. For the 2010 fiscal year, funding was received for academic enhancement purposes. Endowment and Investment Income ( $106, & 2009 negative $309,833.67) - Investment earnings and the change in the market value were reflections ofthe improvements in the economy from 2009 to Other ( $209,597 & $122,484) There were more transfers in since the marketing and promotions account was added as a Foundation account during the current year. All transfers in are categorized as other revenue. b. Compare each major revenue account to prior period amounts. Obtain explanations for variances over $10,000 and 10%. We obtained and compared operating revenue categories in the statement of revenue and expenses to supporting schedules provided by the institution. The below explanations were obtainedfrom Kimberly Matthews, Athletic Business Manager, for the following categories which had variances over $10,000 and 10%from the prior period to the current period: 3. Ticket sales a. Compare tickets sold during the reporting period, complimentary tickets provided during the reporting period and unsold tickets to the related revenue reported in the statement and the related attendance figures. b. Select 5 events and compare ticket sales revenue for these events to supporting documentation. d. Materiality differences less than $25,000 will not be considered material. Accountant obtained schedules of ticket sales for the reporting period from Kimberly Matthews, Athletic Business Manager, and agreed to ticket sales reported on the statement of revenue and expenses. Five events were selected from these schedules. Game packets for these five events were obtained. Support in the game
5 packets agreed to the ticket sales reported for each of the events. supporting schedules were recalculated. Totals on 4. Student Fees a. Agree student fees reported in the statement for the reporting period to student enrollments during the same reporting period. b. Obtain and read the summary of institution's methodology for allocating student fees to intercollegiate athletics program. d. Materiality - differences less than $25,000 will not be considered material. 5. Guarantees Accountant obtained student enrollments from Peter Lowe, Coordinator of Institutional Research, and the athletic fee chargedper credit hour from Kimberly Matthews, Athletic Business Manager, and performed a recalculation ofstudent fees. The institution's methodology for allocating student fees to intercollegiate athletics program is based on the number offundable credit hours each semester. a. Select 10 settlement reports (all if less than 10) for away games and contests during the reporting period and agree supporting documentation to the institution's general ledger. b. Recalculate totals. c. Materiality - differences less than $25,000 will not be considered material. 6. Contributions Accountant obtained a listing of away games and contests during the reporting period from Kimberly Matthews, Athletic Business Manager, and agreed the total revenue per the listing to the revenue recorded on the statement ofrevenue and expenses. Settlement reports for these ten events were obtained and inspected. Totals for these events were agreed to the amounts reported on the statement of revenue and expenses. a. Compare each major revenue account to the prior period amounts. Obtain explanations for variations over $10,000 and 10%. b. Obtain a schedule of contributions of moneys, goods or services received directly by an intercollegiate athletics program for any affiliated or outside organization, agency or group of individuals (two or more) not included above (e.g.. contributions by corporate sponsors) that constitutes 10 percent or more of all contributions received for intercollegiate athletics during the reporting periods and observe supporting documentation for each contribution. c. Materiality - differences less than $25,000 will not be considered material. Accountant compared current year contributions to those of the prior year and obtained explanations for variations from Kimberly Matthews, Athletic Business Manager. These explanations are described below. A schedule of contributions of moneys, goods and services received was obtained from Beverly Evans, Director of Foundation Accounting, and agreed to the contributions reported in the statement of
6 revenue and expenses. Support was obtained from Beverly Evans and inspected for contributions that constituted 10 percent or more of total contributions received. These contributions are identified below. 7. Direct Institutional Support Explanation for variations between current period and prior period contributions Contributions (2010 $345,183 & $400,145) - The reduction in contributions is related to the sluggish economy. The Athletics Department focused more heavily on ticket sales during the 2010 fzscal year. Contributions constituting more than 10 percent of total contributions received Baptist Health System contribution in the amount of$42,500 PGA Tour, Inc. contribution in the amount of$50,000 a. Compare the direct institutional support recorded by the institution during the reporting period with state appropriations, institutional authorizations and/or other corroborative supporting documentation. b. Obtain the schedule of athletic waivers by sport. Select one (1) student from each sport who received direct institutional support and agree to supporting documentation. d. Materiality - differences less than $25,000 will not be considered material. Accountant compared the direct institutional support recorded by the institution during the reporting period with institutional authorizations. A schedule ofathletic waivers by sport was obtained from Kimberly Matthews, Athletic Business Manager, and one student from each sport who received direct institutional support during the year was selected. Accountant obtained award letters, agreed amounts to the schedule and footed the schedule. 8. Indirect Facilities and Administrative Support a. Compare the indirect institution support recorded by the institution during the recording period with state appropriation, institutional authorizations and/or other corroborative supporting documentation. b. Recalculate totals. c. Materiality differences less than $25,000 will not be considered material. Accountant obtained a listing ofindirect institution support recorded by the institution during the recording period from Kimberly Matthews, Athletic Business Manager, and footed the schedule. All indirect institution support is for compliance. Specifically, all of this support is related to the salaries of two personnel. Accountant obtained the compliance budget for the year (approved by the President's office) from Kimberly Matthews. The budgeted salaries expense for compliance for the year was compared to this revenue category. The amount reported on the statement of revenue and expenses was not materially different than the budgeted amountfor compliance.
7 9. NCAA/Conference Distributions Including All Tournament Revenues a. Obtain and inspect all agreements related to the institution's participation in revenues from tournament during the reporting period (to gain an understanding of the relevant terms and conditions). b. Agree the related revenues to the institution's general ledger and the statement of revenues and expenses, and supporting documentation. d. Materiality differences less than $25,000 will not be considered material. Accountant obtained a schedule ofall agreements related to the institution's participation in revenues from tournaments during the reporting period from Kimberly Matthews, Athletic Business Manager. The schedule was footed. Revenues from tournaments were agreed to supporting documentation and the institution's general ledger. 10. Program Sales, Concessions, Novelty Sales and Parking a. Compare program sales, concessions, novelty sales and parking receipts reported in the statement of revenues and expenses for the reporting period to supporting schedules. b. Select 5 (all if less than 5) items that make up this revenue category and compare to supporting documentation. c. Compare all program sales, concessions, novelty sales and parking receipts to prior period amounts. Obtain explanations for variances over $10,000 and 10%. e. Materiality differences less than $25,000 will not be considered material. Accountant obtained a schedule ofprogram sales, concessions, novelty sales and parking receipts from Kimberly Matthews, Athletic Business Manager. This schedule was footed and agreed to revenues reported in the statement ofrevenue and expenses for the reporting period. Supporting documentation was obtained for all items on the schedule. All variances were less than $10, Royalties, Licensing, Advertisements and Sponsorships a. Obtain and inspect 5 agreements related to the institution's participation in revenues from royalties, licensing, advertisements and sponsorships during the reporting period (to become familiar with the relevant terms and conditions) and compare to supporting documentation. b. Agree the related revenues to the institution's general ledger and/or the statement of revenues and expenses. d. Materiality differences less than $25,000 will not be considered material. Accountant obtained a schedule from Kimberly Matthews, Athletic Business Manager, inspected five agreements related to the institution's participation in revenues from royalties, licensing, advertisements and sponsorships during the reporting period, and recalculated totals on the schedule. Revenue amounts were agreed to the institution's general ledger and the statement ofrevenue and expenses.
8 12. Endowment and Investment Income 13. Other a. Obtain and read 5 endowment agreements including all the relevant terms and conditions. b. For selected endowment agreements, compare the classification and use of endowment and investment income reported in the statement of revenues and expenses during the reporting period to the uses of income defined within the related endowment agreement. d. Materiality - differences less than $25,000 will not be considered material. Accountant obtained a schedule of endowments from Beverly Evans, Director offoundation Accounting, and read endowment agreements including all the relevant terms and conditions for jive endowments. Totals on the schedule were recalculated. The classification and use of endowment and investment income reported in the statement ofrevenues and expenses agreed with the uses of income dejined within the related endowment agreements. a. Agree any other operating revenue category reported in the statement of revenues and expenses during the reporting period not previously covered to supporting schedules and obtain supporting documentation for 5 items (all ifless than 5). b. Compare any other operating revenue account not previously specified to prior period amounts. Obtain explanations for variances over $10,000 and 10%. d. Materiality - differences less than $25,000 will not be considered material. Accountant obtained a supporting schedule ofother revenue from Kimberly Matthews, Athletic Business Manager. The schedule was footed and agreed to the statement of revenue and expenses. Supporting documentation was obtained and inspected for the 5 items listed below. Accountant compared current period Other Revenue to that of the prior period and obtained the below explanations for variations from Kimberly Matthews: Other Revenue items selected for testing (documentation was obtained and inspected) $3,710 transfers in from Foundation related to goods and services for the golfteam $62 transfers in from Foundation related to miscellaneous revenue for the student athlete advanced community support $1,406 Transfer in from Foundation related to the B. Michael Andreu Scholarship Endowment $678 Rental of tennis complex to the USTA (a non-projit organization) $1,222 Rental oftennis complex to the ATP Tennis Club
9 Athletic Student Aid ( $1,865,229 & 2009 $1,484,440) More scholarships were provided to athletes and more summer school hours werefonded during Guarantees ( $45,000 & $10,750) A $20,000 guarantee payment was required for a cancelled basketball game. Coaching Salaries, Benefits and Bonuses Paid by the University and Related Entities (2010 $1,611,767 & 2009 $1,339,218) - New positions were created for full-time assistant coaches during the year. Salary adjustments were also made for other coaches. Support StafflAdministrative Salaries, Benefits and Bonuses Paid by the University and Related Entities (2010 $1,451,849 & 2009 $1,248,797) New support positions were added during Recruiting ( $118,280 & $144,822) The Athletics Department made a commitment to reduce recruiting expenses during Team Travel (2010- $617,209 & $527,962) - Both men's and women's basketball teams had an increase in travel due to all of the "money" games played at locations that were farther and more expensive than locations played during the 2009 fiscal year. Equipment, Uniforms and Supplies (2010 $430,383 & 2009 $531,915) - During the fiscal year ended June 30, 2009, track equipment was purchased for the new track facilities. Explanation for variations between current period and prior period Other Other ( $209,597 & $122,484) - There were more transfers in since the marketing and promotions account was added as a Foundation account during the current year. All transfers in are categorized as other revenue. AGREED-UPON PROCEDURES PROGRAM FOR EXPENSES 1. Agree amounts reported on the statement of revenues and expenses to the general ledger. We agreed amounts on the statement ofrevenues and expenses to amounts reported on the institution's general ledger. 2. For all expense categories - a. Compare each operating expense category reported in the statement during the reporting period to supporting schedules provided by the institution. b. Compare each major expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10%. We obtained and compared operating expense categories in the statement of revenue and expenses to supporting schedules provided by the institution. The below explanations were obtained from Kimberly Matthews, Athletic Business Manager, for the following categories which had variances over $10,000 and 10% from the prior period to the current period:
10 Game Expenses ( $185,201 & $154,558) Due to larger crowds, the game staffing was increased for home basketball and baseball games. Also, the cost ofofficials increased in Fund Raising, Marketing and Promotion ( $302,010 & 2009 $258,632) Promotions were increased during the year to enhance game day attendance. Additional home events were conducted with the new track facility. Direct Facilities, Maintenance, and Rental ( $371,388 & $265,733) - The men's and women's basketball and the softball locker rooms were renovated during Spirit Groups ( $78,187 & 2009 $26,926) The cheer team was brought back during Also, a pep band was formed during Indirect Facilities and Administrative Support ( $116,096 & $138,752) - The budget for the compliance department was reduced for fiscal year Additionally, the full amount of the 2010 budget was not used. Medical Expenses and Medical Insurance ( $110,086 & 2009 $136,851) -The University switched to a new insurance plan in 2010 which resulted in savings. Athletic Student Aid (2010 $1,865,229 & $1,484,440) More scholarships were provided to athletes and more summer school hours werefonded during Guarantees ( $45,000 & 2009 $10,750) - Guarantees ( $45,000 & $10,750) - A $20,000 guarantee payment was required for a cancelled basketball game. Coaching Salaries, Benefits and Bonuses Paid by the University and Related Entities ( $1,611,768 & $1,339,218) - New positions were created for foil-time assistant coaches during the year. Salary adjustments were also made for other coaches. Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities ( $1,451,849 & 2009 $1,248,797) New support positions were added during Recruiting ( $118,280 & $144,822) The Athletics Department made a commitment to reduce recruiting expenses during the Team Travel (2010 $617,209 & 2009 $527,962) - Both men's and women's basketball teams had an increase in travel due to all of the 3. General a. Compare each major expense account to prior period amounts. b. Obtain explanations for variances over $10,000 and 10%. Accountants compared major expense accounts to prior period amounts. Explanations were obtained from Kimberly Matthews for all variances over $10,000 and 10% as described below. Totals were recalculated.
11 "money" games played at locations that were farther and more expensive than locations played during the 2009 fiscal year. Equipment, Uniforms and Supplies ( $430,383 & 2009 $531,915) - During the fiscal year ended June 30, 2009, track equipment was purchased for the new trackfacilities. Game Expenses ( $185,201 & $154,558) - Due to larger crowds, the game staffing was increased for home basketball and baseball games. Also, the cost ofofficials increased in Fund Raising, Marketing and Promotion ( $302,010 & 2009 $258,632) - Promotions were increased during the year to enhance game day attendance. Additional home events were conducted with the new track facility. Direct Facilities, Maintenance, and Rental ( $371,388 & $265,733) - The men's and women's basketball and the softball locker rooms were renovated during Spirit Groups ( $78,187 & $26,926) - The cheer team was brought back during Also, a pep band was formed during Indirect Facilities and Administrative Support ( $116,096 & $138,752) - The budget for the compliance department was reduced for fiscal year Additionally, the full amount of the 2010 budget was not used. Medical Expenses and Medical Insurance ( $110,086 & 2009 $136,851) -The University switched to a new insurance plan in 2010 which resulted in savings. 4. Athletic Student Aid a. Select one student per sport (men's and women's) from the listing of institutional student aid recipients during the reporting period. Obtain individual student-account detail for each selection and compare total aid allocated from the related aid award letter to the student's account. b. Recalculate totals. c. Materiality - differences less than $25,000 will not be considered material. 5. Guarantees Accountant obtained a schedule ofinstitutional student aid recipients during the reporting period from Kimberly Matthews, Athletic Business Manager. Totals on the schedules were recalculated and one student from each sport was selected. For each selected student, accountant agreed total aid allocated to the award letters. a. Obtain and inspect lo away-game settlement reports/contractual agreements for contests (all if less than 10) pertaining to expenses recorded by the institution from guaranteed contest during the reporting period. b. Agree related amounts expensed by the institution during the reporting period to the institution's general ledger and/or the statement. d. Materiality - differences less than $25,000 will not be considered material.
12 Accountant obtained from Kimberly Matthews, Athletic Business Manager, a schedule of away games and contests during the reporting period and agreed the total expenses per the listing to the expenses on the statement of revenue and expense. The scheduled was footed. All (nine) events were selected for testing. Settlement reports for these nine events were obtained from Kimberly Matthews and inspected. Totals for these events were agreed to the amounts reported on the statement ofrevenue and expenses. 6. Coaching Salaries, Benefits, and Bonus Paid by the University and Related Entities a. Obtain a listing of coaches employed by the institution and related entities during the reporting period. b. Select men's and women's basketball coaches contracts for testing, plus the next two highest paid coaches from the above listing. c. Compare and agree the financial terms and conditions of each selection to the related coaching salaries, benefits, and bonuses recorded by the institution and related entities in the statement during the reporting period. d. Obtain and inspect W-2s, 1099s, etc. for each selection. e. Agree related W-2s, 1099s, etc. to the related coaching salaries, benefits and bonuses paid by the institution and related entities expense recorded by the institution in the statement during the reporting period. f. Recalculate totals. g. Materiality differences less than $25,000 will not be considered material. Accountant obtained a listing ofcoaches employed by the institution during the reporting period from Kimberly Matthews, Athletic Business Manager, and selected the men's and women's basketball coaches and the next two highest paid coaches. The personnel Jiles for these selected coaches were inspected and salaries specified in the Jiles were agreed to salaries on Forms W-2 for the year. 7. Support Staff/Administrative Salaries, Benefits and Bonuses Paid by the University and Related Entities a. Select five (5) support staffi'administrative personnel employed by the institution and related entities during the reporting period. b. Obtain and inspect W-2s, 1099s, etc. for each selection. c. Agree related W-2s, 1099s, etc. to the related support staff/administrative salaries, benefits and bonuses paid by the institution and related entities expense recorded by the institution in the statement during the reporting period. e. Materiality differences less than $25,000 will not be considered material. Accountant obtained a listing ofsupport staff/administrative personnel employed by the institution and related entities during the reporting period from Kimberly Matthews, Athletic Business Manager. From this listing, Jive individuals were selected for testing. The personnel Jiles for these selected individuals were inspected and salaries specified in the Jiles were agreed to salaries on Forms W-2 for the year.
13 8. Recruiting a. Obtain and read the institution's recruiting expense policies. b. Compare and agreed to existing institutional- and NCAA-related policies. c. Obtain supporting schedules of recruiting expense reported in the statement of revenues and expenses during the reporting period. d. Select 5 (all if less than 5) recruiting expenses and compare with supporting documents. e. Materiality differences less than $25,000 will not be considered material. 9. Team Travel Accountant obtained from Kimberly Matthews, Athletic Business Manager, the institution's Travel policy and read the sections dealing with recruiting expenses. These policies were compared and agreed to existing NCAA related policies. Supporting schedules for recruiting expenses were obtained from Kimberly Matthews and amounts were agreed to amounts reported on the statement of revenue and expenses. Five recruiting expenses were selected and supporting documentation was obtained and agreed to amounts reported in the supporting schedules. a. Obtain and read the institution's team travel policies. b. Compare and agree to existing institutional- and NCAA-related policies. c. Obtain supporting schedules of team travel expense reported in the statement of revenues and expenses during the reporting period. d. Select 5 (all if less than 5) team travel expenses and compared with supporting documentation. e. Materiality differences less than $25,000 will not be considered material. Accountant obtained from Kimberly Matthews, Athletic Business Manager, the institution's Travel policy and read the sections dealing with team travel. These policies were compared and agreed to existing NCAA related policies. Supporting schedules for team travel expenses were obtained and agreed to the statement of revenue and expenses. Five team travel expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to amounts reported in the supporting schedules. 10. Equipment, Uniforms and Supplies a. Compare and agree equipment, uniforms and supplies expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) equipment, uniform and supplies expenses and compare with supporting documentation. c. Compare equipment, uniforms and supplies expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality differences less than $25,000 will not be considered material. Supporting schedules for equipment, uniforms and supplies expense were obtained from Kimberly Matthews, Athletic Business Manager. These schedules
14 11. Game Expenses were agreed to the statement ofrevenues and expenses during the reporting period and totals were recalculated. Five equipment, uniform and supplies expenses were selected and supporting documentation for these expenses was compared to supporting schedules. Accountant compared current period equipment, uniforms and supplies expense to that ofthe prior period and obtained the below explanations for variations from Kimberly Matthews: Equipment, Uniforms and Supplies (2010 $430,383 & 2009 $531,915) - During the fiscal year ended June 30, 2009, track equipment was purchased for the new track facilities. a. Compare and agree game expenses reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) game expenses and compare with supporting documentation. c. Compare game expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material Supporting schedules for game expenses were obtained from Kimberly Matthews, Athletic Business Manager. Schedules were agreed to the statement of revenues and expenses during the reporting period, and totals were recalculated. Five game expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to the supporting schedules. Accountant compared current year game expenses to that of the prior year and obtained the below explanations for variations from Kimberly Matthews: 12. Fund Raising, Marketing and Promotion Game Expenses ( $185,201 & $154,558) Due to larger crowds, the game staffing was increased for home basketball and baseball games. Also, the cost ofofficials increased in a. Agree fund raising, marketing and promotion expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) fund raising, marketing and promotion expenses and compare with supporting documentation. c. Compare fund raising, marketing and promotion expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material. Supporting schedules for fund raising, marketing and promotion expenses were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement of revenues and expenses during the reporting period, and totals were recalculated. Five fond raising, marketing and promotion expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to supporting schedules. Accountant compared
15 current year fund raising, marketing and promotion expense to that ofthe prior year and obtained the below explanations for variations from Kimberly Matthews: 13. Direct Facilities, Maintenance and Rental Fund Raising, Marketing and Promotion ( $302,010 & 2009 $258,632) Promotions were increased during the year to enhance game day attendance. Additional home events were conducted with the new track facility. a. Agree direct facilities, maintenance and rental expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) direct facilities, maintenance and rental expenses and compare with supporting documentation. c. Compare direct facilities, maintenance and rental expense accounts to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material. 14. Spirit Groups Supporting schedules for the direct facilities, maintenance and rental expenses were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement of revenues and expenses during the reporting period, and totals were recalculated. Five direct facilities, maintenance and rental expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to supporting schedules. Accountant compared current year direct facilities, maintenance and rental expense to that ofthe prior year and obtained the below explanations for variations from Kimberly Matthews: Direct Facilities, Maintenance, and Rental (2010 $371,388 & $265,733) The men's and women's basketball and the softball locker rooms were renovated during a. Agree spirit groups expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) spirit groups expenses and compare with supporting documentation. c. Compare spirit groups expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material. Supporting schedules for the spirit group expenses were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement of revenues and expenses during the reporting period, and totals were recalculated. Five spirit group expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to supporting schedules. Accountant compared current year spirit group expense to that of the
16 prior year and obtained the below explanations for variations from Kimberly Matthews: 15. Indirect Facilities and Administrative Support Spirit Groups ( $78,187 & 2009 $26,926) The cheer team was brought back during Also, a pep band was formed during a. Obtain the institution's methodology for allocating indirect facilities support. b. Sum the indirect facilities-support and indirect institutional support totals reported by the institution in the statement. c. Compare and agree fudirect Facilities and Administrative Support reported by the institution in the statement to the corresponding revenue category (indirect facilities and administrative support- category 8) reported by the institution in the statement. e. Materiality differences less than $25,000 will not be considered material. All indirect facilities and administrative support is for compliance. Compliance is an education and general (E&G) fund of the University of North Florida. The budget for compliance is allocated using the same guidelines as any other E&G fund. Accountant obtained and read the E&G Budget Development Instructions & Guidelines, which identifies the methodology used for allocating indirect facilities and administrative support. Accountant summed the indirect faci#ties-support and indirect institutional support totals reported by the institution in the statement. Accountant compared, agreed and recalculated the schedule of indirect institution support recorded by the institution during the reporting period to the corresponding revenue category. 16. Medical Expenses and Medical Insurance a. Agree medical expenses and medical insurance expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) medical expenses and medical insurance expenses and compare to supporting documentation. c. Compare medical expenses and medical insurance expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material. Supporting schedules for the medical expenses and medical insurance were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement ofrevenues and expenses during the reporting period, and totals were recalculated. Five medical expenses and medical insurance expenses were selected and supporting documentation was obtained from Kimberly Matthews and agreed to supporting schedules. Accountant compared current year medical expense and medical insurance expense to that of the prior year and obtained the below explanations for variations from Kimberly Matthews:
17 17. Memberships and Dues Medical Expenses and Medical Insurance ( $110,086 & 2009 $136,851) -The University switched to a new insurance plan in 2010 which resulted in savings. a. Agree membership and dues expense reported in the statement of revenues and expenses during the reporting period to supporting schedules. b. Select 5 (all if less than 5) memberships and dues expenses and compare to supporting documentation. c. Compare membership and dues expense account to prior period amounts. Obtain explanations for variances over $10,000 and 10% e. Materiality - differences less than $25,000 will not be considered material. Supporting schedules for the memberships and dues expenses were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement of revenues and expenses during the reporting period, and totals were recalculated. Five memberships and dues expenses were selected and supporting documentation was obtained and agreed to supporting schedules. Prior year expenses were compared to current year expenses. Variance was less than $10, Other Operating Expenses a. Agree other operating expenses reported in the statement of revenues and expenses during the reporting period to supporting schedules, and obtain supporting documentation for 5 (all ifless than 5) items. b. Compare all other operating expense accounts to prior period amounts. Obtain explanations for variances over $10,000 and 10% d. Materiality - differences less than $25,000 will not be considered material. Supporting schedules of other expenses were obtained from Kimberly Matthews, Athletic Business Manager. These schedules were agreed to the statement ofrevenues and expenses during the reporting period, and totals were recalculated. Five other expenses were selected and supporting documentation was obtained and agreed to supporting schedules. Prior year expenses were compared to current year expenses. Explanations for variances were not necessary since the variance was less than $10,000.
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