analysis [ Southern Ohio State University ntercollegiate athletics department at Southern Ohio Beyond its athletics department, the university as se hiversity (Sosu) has major budgeting issues. For whole faces serious budgeting challenges. Due to the ne 2010 fiscal year, the university's Board of Trustees has recession and declining state support, SOSU will have to arcroved an $18.7 million budget for the department. The cut between $10 million and $21 million in fiscal year wdget projects a $1.3 milion shortfall, After SosU's presi 2011. For fiscal year 2012, the cuts may grow higher, to dent shifted $1.3 million to athletics to cover the shortfall, as high as $36.5 million. As the university acts to balance greups across campus complained loudly about the role of its budget, many are questioning the athletic department's ntercollegiate athletics on SoSU's campus deficit spending. One member of SOSU's faculty senate The SOSU athletic program competes as an NCAA Division stated, The athletics department drains resources ata FBS team. The schol is a member of a mid-major conference and time when academics are being threatened by overall has 16 varsity tearms, the minimum number required by the NCAA cuts at the university.-Other faculty members are asking for compettion at the Division I level. The athletic department's whether operating the athletic department is worth the budget is relatively small compared to other Division 1 -FBS teams expense. The team's football budget was in the bottom half of conference budgets in fiscal year 2008. For the 2009 fiscal year, the budget was cut by 5%. The athletic department employs relatively few 1 . If you were advising the athletic director at SOSU, what staff members, but in 2009 ten positions were cut, saving the depertment $700,000. In fiscal year 2009, the department spent 2. What budgeting approach should the athletic department 18.7 million while generating $4.1 millin in revenues. After the use if it intends to balance its budget in the 2011 fiscal athletic department's portion of student fees was transferred to the department, it had a $1.8 milion deficit. The department has 3. For an average athletic department, which budgeting overspent by a total of approximately $7.5 million over the past method would most likely keep the program from running few fiscal years CASE QUESTIONS budgeting advice would you provide? year? a deficit? Why