UNIVERSITY OF NOTRE DAME
POLICIES AND PROCEDURES FOR FOOTBALL ALLOTMENT TICKETS
2014 Football Season
Certain key University faculty and administrators are authorized to receive a special allotment of
football tickets. The purpose of these allotments is to assist these key faculty and administrators in
addressing their business and personal ticket needs, as well as those of their colleagues and staff.
An allotment recipient may sell the tickets at face value (preferred method of dispersal) or issue
them as complimentary at their discretion. Tickets cannot be sold for more than face value and/or
traded for goods or services that benefit the allotment holder personally.
Procedures for all ticket transactions are documented in the following sections.
TICKET ALLOTMENT ACCOUNT CHARGES
The Athletic Department Ticket Office will charge the face value of the allotment tickets for the
entire season to the allotment recipient’s budget (100000-xxxxx-72402-xxxxx). The account code
72402 – Allocation-Football Tickets should only be used to record this charge and related ticket
allotment transactions such as interdepartmental transfers (department-to-department purchases),
deposits, and payments.
The transactions in this account will be included on the monthly budget reports. At the end of the
season, the allotment recipient is required to reconcile the balance in this account to the game-bygame Ticket Tracker sheets submitted to Audit & Advisory Services to support the use of the tickets
(see the 2014 Ticket Allotment Distribution Tracker reconciliation spreadsheet).
TICKET SALES
Tickets should be sold at face value. All funds received for allotment sales should be deposited to
the Allocation-Football Tickets account (100000-xxxxx-72402-xxxxx). Any postage, donations, or other
miscellaneous amounts received in connection with these tickets should be identified as such and
deposited to the appropriate account in your budget.
UNUSED TICKETS
The Ticket Office does not accept returns of allotment tickets. Therefore, the allotment
holder should make every effort to sell their tickets rather than allow them to go unused. If there
are an excessive number of unused allotment tickets (i.e., deadwood), evaluation and adjustment of
the allotment amounts may be necessary.
Any deadwood tickets must be retained and submitted on a weekly basis to Audit & Advisory
Services with the Ticket Tracker for each game to serve as verification that the tickets were not used.
The departmental budget will absorb the cost of these tickets. Moreover, any deadwood tickets not
submitted by the conclusion of the season may be deemed as personal comps and included as
taxable income to the allotment holder.
Policies and Procedures for Football Allotment Tickets
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COMPLIMENTARY TICKETS
All unsold tickets must be accounted for as complimentary or unused (i.e., deadwood).
Complimentary tickets (comps) can be issued for business or personal reasons. The IRS requires
that business comps be substantiated (i.e., name of recipient, company/organization and bona fide
business purpose for the comp). This information must be documented on the Ticket Tracker
reconciliation form for each game.
The IRS also requires that the value of personal comps be included as income to the employee
receiving the benefit. Thus, all comps used by the allotment holder or issued to other Notre Dame
employees must be recorded. If a bona fide business purpose is not provided on the game
ticket tracker sheet, the complimentary ticket will be deemed personal. At the end of the
season, the total value of personal comps used by Notre Dame employees will be included in their
W-2 wage total (you should inform any employee to whom you distribute tickets of this consequence). Appropriate
income taxes will be withheld from individual payroll checks.
RECORD KEEPING REQUIREMENTS
After each game, the allotment recipient (or their designee) should complete a Ticket Tracker
reconciliation form, which is a tab included within the Ticket Allotment Distribution Tracker
spreadsheet (available on the Audit & Advisory Services website: auditservices.nd.edu). The Ticket
Tracker should be signed by the allotment holder and submitted, along with any deadwood tickets, to
Audit & Advisory Services within one week after the game (i.e., by the following Friday; see attached
2014 schedule).
At the end of the season, the entire ticket allotment must be reconciled to the Allocation-Football
Tickets account in general ledger using the Season Ticket Summary form included within the Ticket
Allotment Distribution Tracker spreadsheet. This form must be signed by the allotment holder
and submitted to Audit & Advisory Services by December 5, 2014, to ensure compliance
with Internal Revenue Service tax reporting regulations for the 2014 calendar year.
The net amount in a department’s Allocation-Football Tickets account is considered an entertainment
expense. Therefore, the cost of deadwood and complimentary tickets absorbed by the department
should remain in the Allocation-Football Tickets general ledger account rather than be transferred to
another account code such as entertainment, miscellaneous, or discretionary. This will also facilitate
the reconciliation of allotment activity to the general ledger.
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Questions regarding these policies and procedures should be directed to Jeremy Miller, Assistant
Director in Audit & Advisory Services, at 631-6616.
UNIVERSITY OF NOTRE DAME
FOOTBALL TICKET ALLOTMENTS
2014 Reconciliation Due Dates
Home Games:
Rice
Michigan
Stanford
North Carolina
Northwestern
Louisville
Submit Reconciliation Forms by:
Friday, September 5, 2014
Friday, September 12, 2014
Friday, October 10, 2014
Friday, October 17, 2014
Friday, November 21, 2014
Friday, November 28, 2014
Neutral Site Games:
Purdue
Submit Reconciliation Forms by:
Friday, September 19, 2014
Away Games:
Syracuse
Florida State
Navy
Arizona State
USC
Submit Reconciliation Forms by:
Friday, October 3, 2014
Friday, October 24, 2014
Friday, November 7, 2014
Friday, November 14, 2014
Friday, December 5, 2014
The Season Ticket Summary reconciliation to the general ledger must also be submitted to Audit &
Advisory Services by Friday, December 5, 2014, to ensure compliance with Internal Revenue
Service tax reporting for the 2014 calendar year.