While significant attention is often paid to building stadiums and arenas for professionalteams, the same cannot be said for some college facilities. There are often contentious politicalbattles between those who want to spend public funds to become or stay a big time sport city andthose who do not want to spend scarce public funds to help make a wealthy team owner evenwealthier (Fried, DeSchriver, Mondello, 2013).The Knight Commission database would be an appropriate type of financial analyze thatcan be used to analyze the budget of university’s athletic expenditures (Fried, DeSchriver,Mondello, 2013). The Knight Commission on Intercollegiate Athletics, often referred to simplyas the Knight Commission, is a panel of American academic, athletic and sports leaders, with aneye toward reform of college athletics, particularly in regard to emphasizing academic values andpolicies that ensure athletic programs operate within the educational missions of theiruniversities. According to the Knight Commission (2020) “The purpose of the KnightCommission on Intercollegiate Athletics is to develop, promote and lead transformational changethat prioritizes the education, health, safety and success of college athletes.:
