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2026 Session

Budget Amendments - SB30 (Committee Approved)

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Intercollegiate Athletics Program Attestation Services (language only)

Item 3-4.01 #2s

Item 3-4.01 #2s
Auxiliary Enterprises and Sponsored Programs in Institutions of Higher Education
Auxiliary Enterprise Investment Yields

Language

Page 592, after line 41, insert:

"C. Annually or as required, the Auditor of Public Accounts, or his legally authorized representative, shall perform attestation services over each higher education institution's Statement of Revenues and Expenses of Intercollegiate Athletics Programs to satisfy the financial reporting requirements of the National Collegiate Athletic Association (or comparable intercollegiate athletics governing body). The cost of such attestation services shall be borne by the intercollegiate athletics program at each institution."

Explanation

(This amendment provides that the Auditor of Public Accounts perform attestation services over each higher education institution’s Statement of Revenues and Expenses of Intercollegiate Athletics Programs to satisfy the financial reporting requirements of the National Collegiate Athletic Association and that the cost of such attestation services be borne by the intercollegiate athletics program at each institution.)

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