According to the 2026 athletic budget transfer report, $65 million will come from WSU “Housing, Dining and Other Self-Sustaining auxiliaries”; $13.5 million from Parking and Transportation; and $14 million from Central, Non-Core Reserves to fund the transfer. The money will then be transferred back to the respective departments July 1.

“Those groups we’ve selected…have built up reserves or cash balances…over many years,” Matt Skinner, WSU’s vice president of finance and business services, said. “We select those [departments] because, frankly, those are the funds that are available to use for this kind of suite. Legally, we can’t use state funds or tuition funds to offset that deficit.”

The projected $14 million being taken from Central, Non-Core Reserves is down $10.8 million from last year’s project transfer, while Parking and Transportation’s projected $13.5 million is up $3.5 million. The projected $65 million transfer from Housing, Dining and Other Self-Sustaining auxiliaries is the same amount as last year.

WSU Athletics’ total projected deficit for fiscal year 2026 is $102 million, a mark the unit has been at since fiscal year 2023. Athletics is anticipating $24.5 million in capital donations by June 30, while also factoring in a $15 million buffer for any timing differences in year-end payments.

Keeping the total athletics deficit at $102 million since fiscal year 2023 was something Skinner said the university is “really pleased” with from a financial perspective, as it shows that athletics has “lived within [its] available funding sources and that deficit amount has not become any deeper.”

Last year, athletics projected a $99.8 million transfer, but only needed $75.3 million to cover its debt. Part of why it was less than expected was because the department received an extra $2.9 million in capital donations before the transfer period. 

Skinner said he does not anticipate significant changes to this year’s capital donation balance by June 30. 

Depending on how much of the projected $15 million buffer is used, this year’s actual needed amount could be closer to last year’s. 

The key financial aspect the state is focused on is ensuring the total expenses athletics has match its revenue, so the department stays within its budget, according to Skinner. As of March 31, those amounts were the same at $83.7 million. 

The budget transfer can take a toll on the units athletics is borrowing money from, especially Housing and Dining. However, Skinner said WSU’s central finance office communicates with the departments through these financial processes.

“This is a bit of a hardship for any of us to need to cover this deficit,” he said. “But I think we overcome the deficit pretty well by really planning well together on how we can continue to invest in student facilities, housing, and dining opportunities for students, as well as meet our financial needs.”

Although there is no set long-term proposal for how the $102 million will be paid, Skinner said it would take multi-year plans.

The transfer is expected to be approved at the next Board of Regents meeting next week.