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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