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THE ECONOMIC IMPACT OF THE UNIVERSITY OF HAWAII AT MANOA ATHLETICS DEPARTMENT, FISCAL YEAR 2013-14 Prepared by Shidler College of Business University of Hawaii at Manoa Conrad Mostiller (Business Graduate Student) Botir Okhunjanov (Economics Graduate Student) Jack Suyderhoud (Professor of Business Economics) January 7, 2015 Executive Summary The University of Hawaii at Manoa Athletics Department (UHMAD) is a significant part of Hawaii’s economy. UHMAD is the home of 20 sports programs, seven for men, 12 for women, and one co-ed. 460 student-athletes participated in these programs during the fiscal year 2013-2014. Over this period, UHMAD had a budget of over $35 million funded in part by student fees, UH Manoa support, and revenues from sales such as tickets and merchandise. UHMAD’s revenues from such sales were over $16 million during that time. This makes UHMAD by itself among the top 215 largest companies in the state of Hawaii by sales revenues. If we measure UHMAD by its total budget, it is the 155th largest enterprise in the state. In addition to the immediate impact presented above, spending by UHMAD and its employees created incomes, jobs and tax revenues in Hawaii’s economy. For example, spending by UHMAD on hotels for visiting teams created income for hotel workers and suppliers and owners. This income was then spent again in the economy. We call this the “multiplier effect”, and in this study we measure these impacts. However, UHMAD was not the sole source such economic impacts. UHMAD attracted student-athletes who spent money with the same type of multiplied effects. Also, UHMAD events attracted visitors who spent money. Finally, organizations such as Ahui Koa Anuenue, Na Koa, UH Bookstore, UH Parking, Sodexo, Center Plate and the Aloha Stadium Authority that complement UHMAD also had economic impacts. Thus, the total economic impact of UHMAD goes well beyond its budget of $35 million. Table A shows the total economic impact of UHMAD and its complementary groups. In total, in fiscal year 2013-14 total direct Hawaii spending on labor and goods and services was estimated to be over $66 million. The $66 million of Hawaii spending generated $128 million of Hawaii business sales, counting the direct, indirect, and induced effects and $36.9 million of income for Hawaii workers. In addition, the $66 1 million of spending added $7 million to the State’s tax collections. Finally, the total spending created over 860 jobs in Hawaii. Table A: Economic Impact of UHMAD and Related Expenditures, FY 2013-14 Total Hawaii Expenditures UHMAD UHMAD Students UHMAD Visitors Complementary Organizations Per. Cons. Exp. from Labor Costs Direct Hawaii Spending (‘000$) 66,191 12,650 10,482 28,976 3,670 10,412 Business Sales ('000$) 127,643 25,109 19,451 56,800 6,671 19,614 Income ('000$) 36,861 7,793 5,017 16,734 1,897 5,420 State Tax ('000$) 7,030 1,291 987 3,468 317 967 Employ ment (Jobs) 864 177 134 385 42 125 2 Foreword and Acknowledgements This study was commissioned by the University of Hawaii at Manoa Athletics Department (UHMAD) and conducted by the Shidler College of Business Administration and was prepared by Botir Okhunjanov (graduate student in economics), and Conrad Mostiller (graduate student in business), under the direct supervision of Dr. Jack Suyderhoud, Professor of Business Economics. We acknowledge the support provided by the University of Hawaii Economic Research Organization (UHERO), and especially Dr. Inna Cintina, for assistance in explaining some of the intricacies of the data collection and economic models. We also thank Associate Athletics Director Carl Clapp and his staff, in particular Tiffany Kuraoka and Paula Nishimoto, for facilitating this study. We would also like to thank the UHMAD Ticket Office, Ahui Koa Anuenue, Na Koa, UH Bookstore, UH Parking Office, Aloha Stadium Authority, Sodexho and Center Plate for providing requested data on UHMAD-related activities. All errors and omissions are the responsibility of Dr. Suyderhoud. 3 University of Hawaii at Manoa Athletics Department The University of Hawaii at Manoa Athletics Department (UHMAD) is a significant part of Hawaii’s economy. UHMAD is the home of 20 sports programs: seven for men, 12 for women, and one co-ed. About 460 student-athletes participated in these programs during the fiscal year 2013-2014.1 UHMAD hosted over 220 unique ticket-issuing athletic events on Oahu during this period. Over this same period, UHMAD had a budget of over $35 million funded in part by student fees, UH Manoa support, and revenues from sales such as tickets and merchandise. UHMAD’s revenues from such sales were over $16 million during that time. This made UHMAD by itself among the top 215 largest companies by sales revenues in the state of Hawaii per the Hawaii Business Top 250 listing for 2013.2 If we measure UHMAD by its total budget, it was the 155th largest enterprise in the state. In fiscal 2013-14, UHMAD had 128 full-time employees plus an additional 60 part-time employees, not including game management personnel such as referees, timers, and statisticians. UHMAD also employed 248 student assistants, not including sports camp personnel. Economic Impact Analysis In addition to the immediate impact presented above, spending by UHMAD and its employees created incomes, jobs and tax revenues in Hawaii’s economy. For example, spending by UHMAD on hotels for visiting teams created income for hotel workers and suppliers and owners. This income was then spent again in the economy. We call this the “multiplier effect” and it is the goal of this study to measure these impacts. However, UHMAD was not the sole source such economic impacts. UHMAD events attracted visitors who spent money with the same type of multiplied effects. UHMAD also attracted student-athletes who spent money. Finally, complementary organizations 1 2 The fiscal year runs from July 1 – June 30. Source: hawaiibusiness.com/data/top-250/. The UH System as a whole ranked number five on that list. 4 such as Ahui Koa Anuenue, Na Koa, UH Bookstore, UH Parking, Sodexho, Center Plate and the Aloha Stadium Authority that complement UHMAD also had economic impacts. Consistent with other studies of economic impacts (see references) we estimate the total economic activity generated in the state of Hawaii using the state’s input-output (I-O) model of 2007 and updated in 2013 (see references). Use of this model requires allocation of spending among 20 “industry” sectors. Details of this are provided below. Labor earnings paid by UHMAD and complementary organizations were spent in the economy in the form of household purchases. These expenditures are called “personal consumptions expenditures” (PCEs). The expenditures by UHMAD, visitors, students, complementary organizations and PCEs are multiplied using “Type II multipliers”. This allows us to estimate the so-called “direct, indirect, and induced effects” per dollar of spending.3 Data and Date Sources Expenditures by UHMAD: In the 2013-14 fiscal year UHMAD spent over $35 million. To evaluate the economic impact of UHMAD on the economy of the state of Hawaii it was necessary to disaggregate this spending into two categories: labor costs (wages and salaries net of taxes and retirement benefits) and other operating expenditures. In addition, for the latter category we deducted out-of-state spending such as spending for meal and lodging for road trips and out-of-state purchases including on-line spending. We also deducted scholarship allocations since student spending is calculated separately. For fiscal 2013-14, total net labor expenditures by UHMAD were $10.8 million while instate spending for goods and services was $12.6 million. 3 Footnote 2 of the April 2013 UHERO study of the impact of the UH system describes the nature of the direct, indirect and induced effects as follows: Suppose you spend $10 at a local grocery store; the “direct effect” of that spending is the $10 of revenue to the grocery store. In turn, the grocery store uses $5 of that $10 to buy goods from a wholesaler. This additional $5 of spending is an “indirect effect” of the initial $10 spending. Both the grocery store and the wholesaler pay their employees and with this income the employees buy goods and services in the economy. Likewise the grocer and the wholesaler pay rents, interest, and profits which are also eventually spent in the economy. These are all called “induced effects”. Type II multipliers capture the total effect of the direct, indirect and induced effects. 5 To disaggregate the UHMAD spending data we used the actual expenditure report by UHMAD that contained over 65,000 entries. These were sorted and categorized using the UH’s KFS system for coding expenditures and revenues. This allowed us to determine how much in-state spending UHMAD did in fiscal 2013-14 and how much was paid as labor earnings by UHMAD. Student Expenditures: In fiscal 2013-14, UHMAD provided scholarship support to nearly 400 student-athletes-managers. These students had an economic impact on the state through their spending. We assume that these students would not have attended UHM but for the athletic opportunities and scholarship support provided through UHMAD. It is arguable that some of these students would have attended UHM regardless of their participation in UHMAD programs. However, there are also about 60 student-athletes who did not receive scholarships and who may have come to UHM only for the opportunity to participate in UHMAD programs. We assume these two patterns will offset each other. We estimate that the almost 400 student-athletes who received scholarship support spent over $10 million in the 2013-14 fiscal year. This is based on per-student spending of about $26 thousand per year, using spending patterns estimated by in the UHERO study of the economic impact of the UH system. (See Appendix A for details on our calculations.) Visitor Expenditures: The economic impact of visitors to Hawaii that resulted from UHMAD events is estimated using assumed visitor expenditures. In total, we estimate that there were over 20 thousand visitors who came to Hawaii for UHMAD events and that they spent a total of $31 million in Hawaii. These visitor expenditures estimates are based on tickets used by visiting athletic programs as well as tickets purchased from outside of Hawaii for UHMAD athletic events. It is certainly possible that some tickets purchased out-of-state were used by Hawaii residents. It is also possible that some of the out-of-state visitors who bought tickets for UHMAD events would have come to Hawaii regardless of the events. On the other hand, some visitors came to Hawaii for events that 6 issued no official tickets, such as tennis, golf or water polo, and we have no data on the numbers of out-of-state visitors who came for those events. Likewise, it is also possible that some out-of-state visitors purchased tickets while in Hawaii, and such purchases are not distinguishable from purchases by Hawaii residents. We assume that potential overand under-statement visitors coming to Hawaii for UHMAD events would offset each other, and thus we use tickets sold out-of-state to calculate the number of visitors who came to Hawaii specifically for athletic contests. Visitor spending is based on average length of stay and daily spending of all west coast visitors. It is arguable that length of stay might have been shorter for visitors who came to Hawaii for specific UHMAD events. However, we do not have detailed information on that. In addition, by using west coast visitor statistics we are using data values that are lower (and hence more conservative) than for U.S. east coast visitors. The calculations are shown in Appendix B. Expenditures by UHMAD Complementary Entities: The work done by UHMAD was complemented by several organizations that conducted economic activity on behalf of UHMAD but were not part of UHMAD. These complementary organizations included the University of Hawaii at Manoa Rainbowtique/Bookstore, Ahahui Koa Anuenue (AKA) and Na Koa, Sodexo, Centerplate, University of Hawaii at Manoa Parking Services and the Aloha Stadium Authority. A survey was designed to obtain information from athletic-related entities about in-state expenditures for the 2013-14 fiscal year. (Appendix C provides a copy of the survey that was used.) Expenditure categories included salaries and wages, rent on facilities and equipment, capital purchases, supplies, information services, utilities, professional services, repair and maintenance, and construction. Collected expenditure data was organized by spending category, each of which corresponds to one of the 20 industries in the state I-O model. 7 Results Given multiplier effects and the role of student and visitor spending and complementor organizations, it is not surprising that the total economic impact of UHMAD goes well beyond its immediate budget of $35 million. Total In-state Expenditures by UHMAD and Related Spending: Table 1 shows the total Hawaii spending by UHMAD, visitors, students and complementary organizations for the fiscal year 2013-14. Some of the total spending by some of the groups was done out of state and hence not counted in the economic impact. The total in-state spending is estimated to be $66 million. Table 1: UHMAD and Complementary Entities Expenditure Breakdown (‘000$), FY 2013-14 UHMAD Total Hawaii Expenditures Total Hawaii Purchases of Goods and Services Net Hawaii Labor Income Imports and nonspendable earnings Total Expenditures UHMAD UHMAD Students UHMAD Visitors Complementary Organizations Total UHMAD and Related 21,545 10,482 28,976 5,187 66,191 12,650 10,482 28,976 3,670 55,779 1,517 10,412 2,052 618 8,436 31,027 5,805 74,627 8,895 5,767 27,312 10,482 Multiplier Effects: The multiplier effects depend on how the money was spent. That is to say, how much went to each of the 20 industry categories set forth in the 2007 State IO model. The details of the allocations among the 20 industries are provided below. Here we present a summary of the results. Table 2 (below) shows the total multiplier effects of each group’s spending that result from the allocation of that spending across the 20 industry categories. Because the 8 spending patterns are not the same for each group, the multiplier effects are not all the same. Note that for UHMAD Hawaii spending on goods and services, each dollar of such spending results in $1.98 in Hawaii business sales, $0.53 of additional income for Hawaii workers, $0.10 of state taxes, and 14.01 additional jobs in Hawaii. Table 2: Multiplier Effects per Dollar of UHMAD and Related Expenditures, FY 2013-14 Total Hawaii Expenditures UHMAD UHMAD Students UHMAD Visitors Complementary Organizations PCE's from Labor Costs Business Sales per $ of Spending Earnings per $ of Spending 1.93 1.98 1.86 1.96 1.82 1.88 0.56 0.62 0.48 0.58 0.52 0.52 State Taxes per $ of Spending 0.11 0.10 0.09 0.12 0.09 0.09 Jobs per Million $ of Spending 13.05 14.01 12.76 13.29 11.51 12.04 UHMAD’s Economic Impact: Table 3 shows the total economic impact of UHMAD and its affiliated groups. In total, in fiscal year 2013-14 total direct Hawaii spending on labor and goods and services was estimated to be over $66 million. A significant share of that was due to visitors who came to Hawaii for UHMAD-sponsored events. The $66 million of Hawaii spending generated $128 million of Hawaii business sales, counting the direct, indirect, and induced effects and $36.9 million of income for Hawaii workers. In addition, the $66 million of spending added $7 million to the State’s tax collections. Finally, the total spending created over 860 jobs in Hawaii. 9 Table 3: Economic Impact of UHMAD and Related Expenditures, FY 2013-14 Total Hawaii Expenditures UHMAD UHMAD Students UHMAD Visitors Complementary Organizations PCE's from Labor Costs Direct Hawaii Spending (‘000$) Business Sales ('000$) 66,191 12,650 10,482 28,976 3,670 10,412 127,643 25,109 19,451 56,800 6,671 19,614 Income ('000$) 36,861 7,793 5,017 16,734 1,897 5,420 State Tax ('000$) Employ ment (Jobs) 7,030 1,291 987 3,468 317 967 864 177 134 385 42 125 In total, UHMAD has a significant economic impact on the state that goes well beyond its immediate budget. 10 Details of Economic Impact Calculations As noted above, this study uses the State of Hawaii 2007 I-O model, updated in 2013. To apply the I-O model requires that all spending be allocated to 20 “industries” in accordance with North American Industry Classification System industry descriptions. Using the 2007 Inter-County Type II total requirement tables, the economic impact of athletic department is calculated in terms of output, earnings, state taxes and jobs. This section explains the assumptions and computations carried out to achieve the final outcome. Operation Expenditures: Because all the transactions in State I-O model are valued at producer prices as well the economic multipliers from 2007 Inter-County Type II total requirement tables are also based on producer level, we converted retail level data into producer level expenditures as follow Producer level exp = retail price – [retail margin + wholesale margin + transportation margin] where the margins could be found in the 2007 Hawaii Inter-County I-O. It must be pointed out that there are certain operational expenses that are excluded from the calculations, particularly online purchases, since such type of expenditures involve importations and we are only interested in the economic impacts to Hawaii specifically. Hence, the final values and corresponding impacts can be viewed as a lower bound for total expenditures athletic related activities in Hawaii. Labor Earnings: From the UHMAD spending printouts and the surveys of complementary organizations, we obtained information regarding to total salaries and wages, employee benefits, retirement contributions, and FICA taxes which was then used to calculate two sets of net labor earnings – one for UHMAD and one for complementors. The undertaken methods to determine net labor earnings for each set are the same. The net earnings were calculated as follow (net labor earnings)! = (wages + salaries + benefits)! − (FICA taxes)! for all i=1…n 11 Where n refers to the organization. Then, in order to redistribute the lump-sum earnings across 20 industries, fixed personal consumption expenditures (PCE) shares from the 2007 Hawaii Inter-County I-O Transactions table were applied. So, in-state labor earnings for 20 industries are (LaborEearnings)! = (Net Labor Earnings)! ×PCE! for all i=1…20 Note that import adjustment is not included directly in the above formula since PCE already takes out-of-state imports into account. Student Expenditures: The data for the number of students who are involved with the UH athletic program was obtained from the UHMAD and is discussed above. The average student spending by category, obtained from UHERO’s Economic Impact of UH (2013), was redistributed across corresponding 20 industries. Then to calculate total student expenditures the total number of student-atheletes was multiplied by categorized spending so that: (Student Expenditure)! = # of athletic students×avg spending ! for all i=1…20 Note that the average spending has been adjusted for inflation. (See Appendix A.) Visitor Expenditures: As noted above and detailed in Appendix B, in order to calculate the visitor expenditure, we used average 2013-14 length of stay (using West Coast benchmarks), average 2013-14 per person per day spending (West Coast benchmarks)4 and data on the number of attendees to events in the FY 2013-14 that was obtained from UHMAD. Gross Visitor Spending = # of attendees×length of stay× per person per day spending Then, applying visitor expenditure (VE) shares that were obtained from Hawaii I-O table, we redistribute gross visitor spending across 20 industries so that: Visitor Expenditure = Gross Visitor Spending×𝑉𝐸! for all i=1…20 4 Sources: HTA, Monthly Visitor Statistics, Dec. 2013 and Jul. 2014 12 Total In-state Expenditures on UHMAD: Total expenditures were calculated as the sum of operations, labor, visitor, and student expenditures that were adjusted for out-of-state imports. To make the calculations simpler, total expenditure is expressed in the vector form (20x1) that captures all the combinations of the 20 industries. Each entry of the vector is calculated as (Total Exp)! = (operation exp)! + (labor earning)! + (student exp)! + (visitor exp)! The result is shown in Table 4 with the total local expenditure from all sources of $66 million. Table 4: Total Local Expenditures by Industry Industry Agriculture 86,203 Mining and construction 24,907 Food processing 355,630 Other manufacturing 1,778,532 Transportation 11,958,349 Information 718,815 Utilities 1,416,168 Wholesale trade 1,533,865 Retail trade 8,606,418 Finance and insurance 819,549 Real estate and rentals 8,879,515 Professional services 1,713,154 Business services 2,447,244 Educational services 2,978,736 Health services 2,297,359 Arts and entertainment 1,518,470 Accommodation 11,472,759 Eating and drinking 5,711,969 Other services Total local expenditure 845,302 Government 1,027,864 Total 66,190,808 13 Economic Impact of In-state UHMAD and Related Spending: In order to estimate the economic impact of athletic related expenditures the Type-II total requirement table from 2007 Hawaii Inter-County I-O was used. The advantage of Type-II multipliers is that not only it shows the direct effect but also indirect and induced effects of per dollar expenditure in each of the 20 industries of Hawaii. (See footnote 3, above.) So, output, earnings, employment and state tax multipliers from the table were multiplied by the vector of total expenditures, and that resulted in four 20x1 vectors. Table 5 summarizes the outcome of $66 million spending in the state. Table 5: Economic Impacts of Athletic-Related Local Expenditures Impacts Total expenditures Output Earnings Jobs State Taxes $66,190,808 $127,643,006 $36,861,030 864 $7,029,665 To see how each dollar spent affects a given industry, we can scrutinize Table 6 that illustrates the breakdown of the initial local spending and the overall impacts on the state by industry. 14 Table 6: Economic and Impact Shares Among the Industries Industry Local Expenditures (%) Output Earning Job Tax Industry’s Share (%) Agriculture 0.13 0.14 0.14 0.27 0.09 Mining and 0.04 0.04 0.04 0.03 0.04 Food processing 0.54 0.63 0.52 0.68 0.35 Other manufacturing 2.69 2.03 0.92 0.78 0.76 Transportation 18.07 18.28 16.19 15.16 13.61 Information 1.09 0.97 0.87 0.70 0.82 Utilities 2.14 1.96 0.86 0.59 1.21 Wholesale trade 2.32 2.25 2.48 1.91 1.53 Retail trade 13.00 12.55 12.70 14.30 13.47 Finance and insurance 1.24 1.37 1.24 1.04 1.17 Real estate and rentals 13.42 10.71 4.77 5.50 7.58 Professional services 2.59 2.82 3.92 2.97 3.17 Business services 3.70 4.11 5.63 5.65 4.87 Educational services 4.50 5.07 7.17 8.06 5.93 Health services 3.47 3.91 4.84 4.32 4.25 Arts and 2.29 2.49 3.39 5.39 2.81 Accommodation 17.33 18.23 20.12 15.43 26.11 Eating and drinking 8.63 9.47 10.08 13.66 9.75 Other services 1.28 1.48 1.82 1.93 1.32 Government 1.55 1.50 2.29 1.63 1.17 construction entertainment 15 References: • State of Hawaii, Department of Business Economic Development and Tourism (DBEDT), The Hawaii State Input-Output Study: 2007 Benchmark Report, Honolulu, revised December 2013. • University of Hawaii Economic Research Organization (UHERO), The Contribution of the University of Hawaii at Manoa to Hawaii’s Economy, Honolulu, January 15, 2013. • University of Hawaii Economic Research Organization (UHERO), The Economic Impact of the University of Hawaii System, Honolulu, April 16, 2013. • University of Hawaii Economic Research Organization (UHERO), The Economic Impact of Astronomy in Hawaii, Honolulu, August 28, 2014. 16 Appendix A: Calculation of Per-Student Spending 2012 Honolulu County* Housing $7,898 Durable goods/start-up $2,490 Books and supplies $1,388 Utilities $2,402 Food $4,044 Local transportation $1,833 Recreation/entertainment $971 Personal care $4,004 Travel $602 Total $25,632 CPI HNL 2012** 279.116 152.506 135.804 358.849 241.047 233.236 113.396 248.646 233.236 CPI HNL 2014** 286.992 151.243 141.981 372.764 252.895 237.614 119.313 255.989 237.614 CPI Adj 1.028217659 0.991718359 1.045484669 1.038776756 1.04915224 1.018770687 1.052179971 1.029531945 1.018770687 2014 Honolulu County $8,121 $2,469 $1,451 $2,495 $4,243 $1,867 $1,022 $4,122 $613 $26,404 * Source: UHERO, Economic Impact of UH, 2013, p. 10 ** Source: USBLS, CPI Detailed Report-July 2012 and July 2014, Table 34. Appendix B: Calculation of Total Visitor Spending Total number of visitors, FY 2013-‐2014 Per Person Per Day Spending, West Coast Jan-‐Dec 2013* Jan-‐Jun 2014* Average Average Length of Stay, West Coast, days Jan-‐Dec 2013* Jan-‐Jun 2014* Average Total UHMAD Visitor Spending 20,589 $155.30 $160.30 $157.80 9.55 9.55 9.55 $31,027,417 * Source: HTA, Monthly Visitor Statistics, Dec. 2013 and Jul 2014 17 Appendix C: Survey for UHMAD Complementor Organizations Expenditure Survey (only as related to UHM Athletic Events) Organization name: Name of contact: Phone: Email: Category Description and examples (attributable only to UHM Athletics events) Total Fiscal Year July 1, 2013 -‐ June 30, 2014 Expenditures (estimated to the nearest 1,000 $) Salaries and wages Salaries and wages paid to employees, including other taxable payments such as high altitude allowances, merit awards, etc. Do not include fringe. Fringe benefit payments, expenditures for business and employee insurance coverage, employee benefit programs and services. Do not include FICA. State of Hawai'i Employees' Retirement System (ERS), 401k, etc., not included in above Federal Insurance Contributions Act Expenditures for rental of facilities, equipment, vessels, cars, etc. Expenditures for capital purchases -‐ durable goods, equipment, motor vehicles, furniture, construction materials, metals and minerals (except petroleum). Include raw and intermediate materials and supplies used in production of athletic related equipment. Office supplies, consumables, minor equipment Internet, telecommunications, media services, including phone Electricity, gas, water Expenditures for services such as payroll and accounting; computer support; research; consulting; Employee benefits Retirement contributions FICA taxes Rent Equipment Supplies Information Utilities Professional services 18 engineering, architectural Financial & insurance services Business services Transportation Repair & Maintenance Construction Taxes Travel Other* Investment management services, expenditures for interest on loans or leasing arrangement Waste management and remediation services; security and surveillance services, cleaning Expenditures to transport materials and equipment via air, water, truck, rail, etc.; include warehousing and storage en route Equipment and machinery repairs and maintenance; Building repair and maintenance; Safety inspections Heavy & Civil Engineering construction; Construction costs incurred for buildings Payroll taxes other than FICA, real property taxes, income taxes, import taxes Expenditures for airfare, lodging, meals & incidentals paid on behalf of employees and others such as event participants, invited guests, etc. Please provide total and breakdown of lodging costs and airfare/ground transportation if available OR provide a best estimate for lodging and airfare %. Total travel Lodging (amount or %) Airfare/gr transportation (amount or %) (Please Describe) 19 Please report the number of FTE** employees in each category FTE Category Examples Managerial Managerial workers, including organizational leaders Technical Support Engineers, technicians, other trades, etc. Administrative Supervisors, clerical and financial support workers, etc. * "Other" expenditure category is a catch-‐all to account for all institution expenditures in fiscal year 2013-‐2014. Use this category for expenditures that were not captured in the above-‐specified categories and provide as best as possible a brief description of the expenditure. Use this category if you are not sure whether a particular expenditure belongs to any other above specified categories. Please note that you can make more than one entry in this category. For each entry, please provide a description/explanation along with each expenditure amount e.g., tuition payments for employees -‐ $XXX"; publications costs -‐ $YY. We encourage you to make multiple entries in situations where there is more than one expenditure type that cannot be included in one of the specified categories. If you need more space for the category "Other" please attach another page. ** Only as related to UHM Athletics events and activities. 20