If the BCS continues under the same or similar fromat, conferences will be evaluated on their performance during the 2010 to 2013 regular seasons to determine which conferences will have automatic qualification for the bowls that will conclude the 2014-2017 regular seasons.
Conference agreements with bowls will continue. The Big Ten and Pac-10 champions will participate in the Rose Bowl if their teams are not in the BCS national championship game. Likewise, the Southeastern Conference champion will participate in the Allstate Sugar Bowl, ACC champion will participate in the FedEx Orange Bowl and the Big 12 champion will participate in the Tostitos Fiesta Bowl.
The management of each bowl game shall submit four required forms: an auditor’s opinion letter, an audited schedule of postseason bowl gross receipts, the schedule of postseason bowl sponsoring agency expenses, and an affidavit of attendance/ticket sales. Two additional forms are required from the sponsoring agency for bowl games with a payout of $1.5 million or less to each participating team: the change in net assets form and the unaudited financials form. All applicable forms are required of the immediate past games before an ensuing contest will be licensed. These reports must be received in the NCAA national office by e-mail or fax not later than April 1 each year. The NCAA provideseach bowl a financial report workbook (in excel format) to be used for filing the results of the operation of its game. All six forms are located within the financial report workbook.
This workbook may also be found on the NCAA Web site at: http://www.ncaa.org/wps/ ncaa?key=/ncaa/NCAA/Sports+and+Championship/Football/Postseason+Football/forms.
Additionally, each bowl annually shall file with the subcommittee complete audited financial statements for the most recent fiscal year end for the bowl entity not later than the August 1 after the game.
Components of Gross Receipts
The gross receipts shall include all revenues derived from the game. Definitions of the individual components are listed on the NCAA Web site at www1.ncaa.org/membership/ postseason_football/grdefinitions. The components include:
Ticket Sales. Gross receipts shall include the gross income from the sale of tickets less applicable taxes, except those paid as stadium-use taxes for rental, cost of permanent equipment, or in lieu thereof. Internal handling fees shall not be deducted from ticket revenue.
Advertising (programs, radio, television, video, tickets);
Television, pay-per-view and movie/video rights;
Merchandising sales and licensing fees;
Corporate sponsors/contributions; and
Any other income derived from the operation of the game, including affiliated events, multibowl promotional activities, corporate sponsorship revenues and “gifts in kind” as identified by the committee.
General administrative and operating expenses shall be included in the sponsoring agency’s share of gross receipts.
All revenue items should be appropriately reported as being generated by the participating 17