NCAA Bylaw 14: Eligibility

Intercollegiate Athletics

October 2016

The University of Texas at Austin Office of Internal Audits

UTA 2.302 (512) 471-7117

The University of Texas at Austin Institutional Audit Committee

Mr. William O’Hara, External Member, Chair Dr. Gregory Fenves, President Dr. Maurie McInnis, Executive Vice President and Provost Dr. Patricia Clubb, Vice President for University Operations Ms. Patricia Ohlendorf, Vice President for Legal Affairs Dr. Daniel Jaffe, Vice President for Research Dr. Soncia Reagins-Lilly, Vice President for Student Affairs and Dean of Students Mr. Darrell Bazzell, Senior Vice President and Chief Financial Officer Ms. Mary Knight, CPA, Associate Vice President for Finance Mr. Paul Liebman, Chief Compliance Officer, University Compliance Services Mr. Cameron Beasley, University Information Security Officer Ms. Christine A. Plonsky, Women’s Athletics Director and Executive Senior Associate

Athletics Director for External Services Mr. Tom Carter, External Member Ms. Susan Whittaker, External Member Mr. Michael Vandervort, Chief Audit Executive, Office of Internal Audits Mr. J. Michael Peppers, Chief Audit Executive, University of Texas System Audit Office

The University of Texas at Austin Office of Internal Audits

This report has been distributed to Internal Audit Committee members, the Legislative Budget Board, the State Auditor’s Office, the Sunset Advisory Commission, the Governor’s Office of Budget and Planning, and The University of Texas System Audit Office for distribution to the Audit, Compliance, and Management Review Committee of the Board of Regents.

NCAA Bylaw 14: Eligibility Project Number: 16.201

Chief Audit Executive: Michael Vandervort, CPA

Associate Director: Jeff Treichel, CPA

Assistant Directors: *Angela McCarter, CIA, CRMA Chris Taylor, CIA, CISA

Audit Manager: Brandon Morales, CISA, CGAP

Auditor IV: Cynthia Martin-Hajmasy, CPA Ashley Oheim, CPA

Auditor III: Bill Furman Stephanie Grayson Miranda Pruett, CFE

Auditor II: *Jason Boone Bobby Castillo Kerri Jordan

IT Auditor: Tiffany Yanagawa Mike McIntosh

* denotes project members

OFFICE OF INTERNAL AUDITS THE UNNERSITY OF TEXAS AT AUSTIN

1616 Guadalupe Street, Suite 2.302 · Austin, Texas 78701 • (512) 471-7117 · FAX (512) 471-8099

October 14, 2016

President Gregory L. Fenves The University of Texas at Austin Office of the President P.O. Box T Austin, Texas 78713

Dear President Fenves,

We have completed our audit of Intercollegiate Athletics compliance with National Intercollegiate Athletics Association (NCAA) Bylaw 14: Eligibility. Our scope included the policies, procedures, correspondence, and controls that were in place during Fall 2015 -Spring 2016.

Based on the completed questionnaire, limited testing, a review of The University of Texas at Austin (UT Austin) policies and procedures, correspondence, and NCAA Bylaw 14 guidelines, it appears that UT Austin has proper student-athlete eligibility controls in place. UT Austin appears to be in compliance with NCAA regulations regarding student-athlete eligibility and no recommendations were necessary.

We appreciate the cooperation and assistance of Athletics throughout the audit and hope that the information presented herein is beneficial.

Sincerely,

Mi~ort, Chief Audit Executive

cc: Institutional Audit Committee Members Ms. Nancy Brazzil, Deputy to the President, Office of the President Ms. Christine Plonsky, Women's Athletic Director and Executive Sr. Associate ADM­

W Ext. Services Mr. Michael Perrin, Athletics Director Ms. Lori Hammond, Associate Athletics Director, Risk Management and Compliance

Services Mr. Blake Barlow, Assistant Athletics Director, Risk Management and Compliance

Services Ms. Patricia Ohlendorf, Vice President for Legal Affairs Mr. Jeff Treichel, Associate Director, Office of Internal Audits

NCAA Bylaw 14: Eligibility October 2016

TABLE OF CONTENTS

Executive Summary .. ... .... ........ ...... .. .... ..... .......... ... .. ..... ............ ... .. .......................... ..... .... .. . I

Background ............ ..... ....... ...... ..... .... ....... .... ....................... .. ... .. ... ...... ... ..... ... ....... .......... .... . 2

Scope, Objectives, and Procedures ....................... .. ......... ... .................. ....... .. ..... ... .. ... ......... 2

Audit Results .... .... .. .. ..... ............ ... ... ... ........ ...... ...... ..... .. ......... ............... ..... ... ...... ..... .... ...... . 3

Conclusion ......... ........... .. ..... ............ ..... ..... ............. .. ... ..... .. .. ..... ........... .......... ....... ....... .. ..... 3

NCAA Bylaw 14: Eligibility October 2016

EXECUTIVE SUMMARY

The Office oflntemal Audits has completed the NCAA Bylaw 14: Eligibility Audit. This audit was requested by Intercollegiate Athletics (Athletics) as a consulting engagement and was conducted as part of our Fiscal Year 2016 Audit Plan.

Conclusion Based on the completed questionnaire, limited testing, a review of The University of Texas at Austin (UT Austin) policies and procedures, correspondence, and National Collegiate Athletic Association (NCAA) Bylaw 14 guidelines, it appears that UT Austin has proper student-athlete eligibility controls in place. UT Austin appears to be in compliance with NCAA regulations regarding student-athlete eligibility and no recommendations were necessary.

Audit Scope and Objective The scope of this audit included the policies, procedures, and controls that were in place during Fall 2015 - Spring 2016. The audit objective was to determine whether UT Austin is in compliance with NCAA legislation regarding Bylaw 14 general eligibility requirements, initial eligibility certification, continuing eligibility certification, and transfer-eligibility certification.

Internal Audits reviewed student-athlete eligibility requirements for football, women's soccer, men's track and field, and women's track and field.

Background Summary The Office of Admissions, the Office of the Registrar, and Athletics each maintain specific roles in the eligibility process. These departments work closely together to ensure eligibility certifications are in compliance with Bylaw 14. The Office of the Registrar is responsible for monitoring the full-time emollment status for all incoming, continuing, and transfer student-athletes, student and graduate assistant coaches, student managers, practice players, and any student trying out for a squad.

Page 1

NCAA Bylaw 14: Eligibility October 2016

BACKGROUND

The University of Texas at Austin (UT Austin) is a Division I member of the National Collegiate Athletic Association (NCAA). In accordance with legislation enacted by NCAA Article 2.8.1 : Responsibility of Institution, "Each institution shall comply with all applicable rules and regulations of the Association in the conduct of its intercollegiate athletics programs. It shall monitor its programs to assure compliance and to identify and report to the Association instances in which compliance has not been achieved. "The operating bylaws consist of legislation, adopted by the membership, to promote the principles enunciated in the constitution and to achieve NCAA purposes. NCAA Bylaw 14, which comprises the eligibility requirement legislation, was the basis of this audit.

The Office of Admissions, the Office of the Registrar, and Intercollegiate Athletics (Athletics) each maintain specific roles in the eligibility process. These departments work closely together to ensure eligibility certifications are in compliance with Bylaw 14. The Office of the Registrar is responsible for monitoring the full-time emollment status for all incoming, continuing, and transfer student-athletes, student and graduate assistant coaches, student managers, practice players, and any student trying out for a squad.

Internal Audits reviewed student-athlete eligibility requirements for football, women's soccer, men's track and field, and women's track and field.

SCOPE, OBJECTIVES, AND PROCEDURES

The scope of this review included the policies, procedures, and controls that were in place during Fall 2015 - Spring 2016. The specific audit objective was to determine whether UT Austin is in compliance with NCAA legislation regarding Bylaw 14 general eligibility requirements, initial eligibility certification, continuing eligibility certification, and transfer-eligibility certification.

To achieve these objectives, Internal Audits:

• Reviewed the 2015-2016 NCAA Division I Manual; • Surveyed via questionnaire to gain an understanding of Athletics' policies and

procedures for student-athlete eligibility; • Conducted limited testing to verify compliance with NCAA Bylaw 14; • Reviewed material within the Electronic Access to Student Information System;

and • Clarified follow-up issues through emails, meetings, and other correspondence.

This audit was conducted in accordance with the International Standards for the Professional Practice of Internal Auditing and with Government Auditing Standards.

Page2

NCAA Bylaw 14: Eligibility October 2016

AUDIT RESULTS

Based on audit procedures performed, it appears that Athletics is in compliance with NCAA Bylaw 14 rules and regulations. Audit results were generated by:

• Identifying all responsible parties in the eligibility process and all educational efforts surrounding NCAA Bylaw 14;

• Confirming that written policies and procedures were in compliance with NCAA Bylaw 14;

• Testing samples of student-athletes for compliance with NCAA Bylaw 14 regarding general eligibility requirements;

• Testing a sample of freshman student-athletes' NCAA initial eligibility reports to ensure the certification determination matched the team's eligibility reports;

• Testing a sample of second, third, and fourth year student-athletes to confirm they met the credit-hour, percentage of degree, and minimum grade-point average requirements to be eligible for competition; and

• Testing a sample of transfer student-athletes to confirm they were released by their previous institution and met the one-year residency requirement or qualified for an appropriate exception.

CONCLUSION

Based on the completed questionnaire, limited testing, a review of UT Austin policies and procedures, correspondence, and NCAA Bylaw 14 guidelines, it appears that UT Austin has proper student-athlete eligibility controls in place. UT Austin appears to be in compliance with NCAA regulations regarding student-athlete eligibility and no recommendations were necessary.

Page 3