Governing boards have to understand the money-and-power issues affecting intercollegiate athletics: coaches (their compensation and the hiring process); money from revenue-producing sports; money from other sources, such as booster clubs; and the impact of the National Collegiate Athletic Association. (Author/MLW)

The critical question of how financial resources are spent is categorized by the ABG/NACUBO Task Force: faculty and staff (salaries, benefits, employee relations, equal opportunity and affirmative action, faculty effort); purchasing; maintenance and replacement of capital assets; and energy. In each area aspects to consider are noted. (Author/LBH)