In accordance with the uniform reporting and auditing of intercollegiate athletic expenditures of state-supported institutions of higher education, maintenance of facilities expenditures related to all intercollegiate teams and spirit groups, excluding bands, shall be reported as actual costs of operating such athletic facilities or a proration of actual costs based on athletic usage.
Structure Arkansas Code
Subtitle 5 - Postsecondary and Higher Education Generally
Chapter 62 - Property and Finances of State Institutions
Subchapter 8 - Athletic Programs
§ 6-62-804. Deficits — Assessment of student athletic fee
§ 6-62-805. Certification by board of trustees