Alston Awards and NCAA Reporting
Originally published on September 14, 2022
Updated on November 14th, 2024
As we’ve previously reported, the 2022 NCAA Agreed-Upon Procedures guide was unclear about treatment of Alston awards. We’ve received a lot of questions about treatment of these, so we went to the NCAA directly to get clarity.
According to an accountant representing NCAA Division I Finances:
“Alston expenses are not considered Financial Aid and should not be counted as such. Those expenses stem from the awards, benefits and expenses legislation (Bylaw 16), not the financial aid legislation (Bylaw 15). Entering the Alston expenses within the Other Operating Expenses category would be appropriate if the expenses are paid by athletics.”
The NCAA representative also clarified the following:
“Alston expenses should be excluded from the equivalency calculation for Grants-in-Aid Revenue Distribution purposes. Alston expenses could be paid by athletics, but it is not considered Athletic Aid. Only Athletic Aid should be used in the Grants-in-Aid Revenue Distribution equivalency calculation.”
The NCAA 2022-23 Division I Manual also addresses the Alston ruling in bylaws 16.1.4.5 and 16.3.4. You can see a summary of amendments to bylaws here.
The James Moore Collegiate Athletics team is here to answer your questions and obtain clarity on your behalf from the NCAA. Contact us if you would like to further discuss Alston awards or other unique aspects of your NCAA financial reports.
