It was pointed out to me by someone on the list that I was not clear in
respect to the question about audits.  If the question is simply, "Do
athletic departments face internal or external audits?" then the answer
is, "Yes."
 
In the context of the discussion, I thought that the meaning was clear
that the actual question was, "Do athletic departments faceinternal or
external audits *to determine if football actually makes money*?"  In
this cae, the answer is no.
 
The standard audit is simply to determine if money is being spent in the
ways authorized by the institution.  If the institution has accepted the
charge of maintenance or capital costs or scholarships or anything else
to some budget other than that of the athletic department, then these
audits will not turn up any improprieties.
 
This does not change the fact that these are costs produced by the
football program and any audit of the kind that I'm asking for would
charge them as such.  These costs are shifted elsewhere in order to
inflate the profiability of the football teams.  I call this money
laundering, or cooking the books or "Fantasyland Accounting".  It's not
illegal; the money still belongs to the university and I suppose that
they can spend it however they like, but I still think its wrong.  I
just don't think that an educational institution should be providing
financial support to semi-pro sports leagues.  Then again, I don't think
taxpayers should be providing financial support to the full-pro sports
leagues, either, and I'm losing that battle, too.
 
J. Michael Neal
 
HOCKEY-L is for discussion of college ice hockey;  send information to
[log in to unmask], The College Hockey Information List.