Spock. I don't even find this discussion interesting, primarily because I have seen some of the "accounting practices" of institutions, like departments at OU or within the military or within the institutions of civilian research. I must admit that I am no accountant, nor was I trained as one. I did spend about twenty years in a partnership-like arrangement with a CPA and a tax attorney, during which I garnered a lot of information about small business accounting and taxes, although just enough to be dangerous. But, I was quite aware that the techniques of allocation in institutions is not like those of a small business.
The relationship between departments and OURI was always fascinating, and it was always interesting how funding was allocated. I had nothing to do with OURI, and I only saw their representatives once when they visited our facility in Noble along with a Congressman. They were on North Base, and we were on the Canadian River, and they found a way to charge us for facilities, none of which belonged to them.
I was always fascinated by the allocation of funds between the various chains of command on a military research installation. We had three distinct chains of commands: a civilian chain that was involved with the research, a military chain that provided some of the researchers (which one was in charge of a department varied by department), and a military personnel chain of command. These three were usually at odds with each other for control, as well as in competition as to which was going to be charged for what. For those of us who were just there to complete out military service, this was fun. But, they do not do it like it was a business.
I've never been involved with the corporate accounting of a large corporation to see how they charge different parts, but I understand that there is some confusion that does not exist in small business.
None of this makes a lot of sense. But, it strikes me that a definitive statement about accounting techniques as applied to a government institution is probably ill-advised.
For certain I do not dispute there can be differences between government and business accounting practices but I also know that fans do not arbitrarily make statements that WBB is assuming financial resonsibility for facilities they are not using and WBB cost are distorted. The athletic department annual report distributes expenses with facilities as a separate line item. The real discrepancy in allocation that can distort revenues and expenses by sport is the assignment of revenues from the conference. In the report I have it is listed as a one item conference revenue which we know is primarily revenue generated by the football television contract followed by MBB and WBB. None of those revenues are allocated to a sport and they amounted to 22% of 2013-14 revenue. The big loser? Football.
While WBB's conference distribution portion is significant relative to the other minor sports it is insignificant relative to football and probably less than 50% of that of MBB.
Facilities expenses are significant but less than football expense, external expense, other women's sports expense, other men's sports expense and on par with men's basketball expense, operational support services expense. WBB expense is about half that of MBB expense and on par with internal support services expense and academic support services expense.
This report is an annual report distributed to me as a donor to the athletic and academic departments at OU. It is not available online and always runs a year in arrears after each academic year has transpired. This years report does have a decrepency in that about 5% of the expenses are not listed which amounts to a little more than $5 million. I assume those monies are Boren's, Castiglione's, Stoops, Kruger's and Sherri's mad money.
To me this is not a discussion about whether Sherri is paid too much. The marketplace determines that. Hence she is paid what Joe C. and Boren feel is necessary to keep her happy and at OU. End of discussion. Vinny's point that Sherri is paid that of a top 5-8 women's basketball coach and therefore should have her team performing at that level has merit as a discussion item among OU fandom. Bob Stoops is compensated as a top 5 coach and fans want to hold him accountable and rightly so. It comes with the territory.
It appears Bob is taking action to fix the problem. Many fans are asking the question "what is Sherri doing to fix the problem". They are still awaiting an answer.
My only complaint with Sherri is her annual vow that OU is goal is to compete for conference and national championships. To me she is not taking the recruiting step necessary to meet those goals. Therefore if she is not going taking the steps necessary to win the championships they seek she needs to declare that they are going to be this best team they can be and quit generating false hopes for the OU fan. I can live with that just as I accept that the volleyball and soccer team are just going to be upper division conference participants. Men's gymnastics, women's gymnastics and softball I hope for and expect an occasional national championship just as do their coaches as their coaches have proven they will take the steps and make the effort to acheive their goals. Football and WBB not so much so.
How fans posting that OU WBB does not operate at the financial loss being reported by the athletic department is bogus. But to expect documentation to disprove their assertions without providing similar documentation supporting their position is idiotic.
Many do not think I am a WBB and Sherri fan but I retired to Norman to witness OU sports and have season football, MBB, WBB, baseball, softball and wrestling season tickets and frequently attend men's gymnastics, women's gymnastics and volleyball events to the tune of about 100 annually. I have seen virtually every game the Guys have played in LNC and many road games over the last decade. I support Sherri with my butt, my money and my time but I do not think she is stepping up and doing everything she could do to acheive her stated goals and I choose to be vocal.
At times I am just as hard on other coaches when their actions are less than their words. I do have inside information about some things regarding coaching and recruiting. Not about individuals but about concepts and practices and it is easy to see that Sherri is not doing all she can do to put the best team available on the floor.
I want her to acheive her goals but I do not see it happening in the near term future unless she significantly elevates her recruiting as
she has begun to do with the return of Pam. The Sooners need to close on a Cox or a Holmes and maintain at least one similar player (difference maker) on the roster most years to be a national contender. Anything less is lip service to the fans.
The academic department always runs in the black by generally far less than $100,000 per year. Drop by sometime I will share the report.
