| Revision Responsibility: |
Vice President for Student Services |
| Responsible Executive Officer: |
Vice President for Business & Finance |
| Source/Reference: |
T.C.A. 49-8-203 & TBR Policy 8:03 |
PURPOSE
This policy is established to provide a necessary level of control and consistency in the financial administration of intercollegiate athletic programs. The provisions set forth below represent standards to ensure program accountability, while allowing for institutional discretion and promoting intercollegiate athletic competition within the limitations of campus resources.
POLICY
I. Introduction
A. Effective July 1, 2003, each community college is authorized to spend a maximum amount (expenditure cap) from student maintenance fee allocations as described by TBR staff and communicated in the annual budget guidelines.
B. The maximum amount will be reviewed annually by Board staff and may be adjusted based on such factors as student fee increases, inflation, and mandated salary and employee benefit increases.
C. Expenditures from the cap exclude:
1. Post-season competition expenses for the TJCAA state and regional tournaments as well as expenses to participate in national tournaments for which teams qualify based on success at the state and regional levels.
2. Out-of-state tuition waivers for performance based scholarship expenditures
The amount of out-of-state waivers for performance-based scholarship expenditures will be provided in a manner determined by the TBR staff.
II. Program Authorization
A. Walters State Community College is authorized to participate in any intercollegiate sport sanctioned by the TJCCAA. Men’s basketball, baseball, cross-country, and golf; and women’s basketball, softball, volleyball, cross-country, and golf are currently offered.
B. Participation in additional sports will require written justification by the president and approval by the Chancellor.
III. Revenue
Athletic revenue may be derived from student maintenance fee allocation, gate receipts, concession receipts and restricted fees.
IV. Expenses
A. Athletic expenses include salaries, employee benefits, supplies, materials, travel, scholarships, communications, etc.
1. Salaries and Employee Benefits
a. The salary and benefit costs for faculty members who have athletic responsibilities (athletic director, head coach, assistant coach, etc.) will be allocated in accordance with the release time given.
b. Therefore, if a faculty member receives three hours release time per semester for assistant coach duties, the faculty member’s salary and benefit costs will be allocated between instruction and athletics as follows:
(3 hours release time/15 hours full-time faculty load) x salary (or benefits) = portion allocated to athletics.
c. The salary and benefit costs for head coaches not assigned to the classroom will be allocated in accordance with the percentage of effort worked, with a minimum of 50% allocated to athletics.
d. The salary and benefit costs for assistant coaches not assigned to the classroom will be allocated in accordance with the percentage of effort worked, with a minimum of 25% allocated to athletics.
e. The salary and benefit costs for athletic directors not assigned to the classroom will be allocated in accordance with the percentage of effort worked, with a minimum of 20% allocated to athletics.
f. The salary and benefit costs for other full-time and part-time employees, such as clerical support, sports information personnel, etc., will be allocated in accordance with the percentage of effort worked.
g. The salary and benefit costs of custodial, security, and ticket office personnel are considered immaterial and will not be allocated to athletics.
2. Operating Costs
All operating costs which are charged to other units at the institution, such as telephone, postage, and motor pool expenses, are to be allocated to athletics on the same basis that the operating costs are allocated to other units.
3. Equipment and Supplies
a. Equipment which is purchased for both athletics and physical education is to be prorated on a 50/50 percent basis.
b. Equipment which is specifically purchased for athletics is to be charged in total to that unit.
c. Expenses for items that are utilized for more than one fiscal year, such as uniforms, are to be charged to the fiscal year in which the items are encumbered.
V. Out-of-State Tuition Performance Based Scholarships
A. A maximum of 25 out-of-state tuition performance based scholarships may be excluded from the athletic cap at any given time.
1. For example, if the institution awards fifteen scholarships in one academic year and all fifteen students return the next academic year, the institution is limited to only ten additional scholarships.
2. The costs of these scholarships are to be expended to a group account in the social/cultural development sub-category in the Student Services function but are not included in general fund support calculation.
VI. Post-Season Competition
Post-season expenses must be charged to separately identified account(s), per sport, within the athletic budget and are not subject to the expenediture cap.
VII. Sports Governance
Walters State Community College shall operate within the limitations established by the NJCAA as referenced in the association’s NJCAA Handbook and Casebook for recruiting, governance, scholarships, and all other aspects of the college’s athletic programs.
VIII. Housing
Walters State Community College is not authorized to lease housing for student athletes.
IX. Federal and State Regulations
Consistent with Board policy, the president is responsible for ensuring institutional compliance with all pertinent federal and state regulations relative to student participation in intercollegiate athletic programs.
X. Conference Membership
This policy is based on the understanding that Walters State Community College shall hold memberships in the TJCCAA conference and the NJCAA conference.
XI. Exceptions
Exceptions to this guidline must be approved by the Chancellor.
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