Document Type

Thesis - Open Access

Award Date


Degree Name

Master of Science (MS)




Since the late 1800’s when athletics were forced into the secondary school curriculum by popular demand, methods haven been sought by which they could be financed. Gate receipts have and still do provide the bulk of the funds to finance the athletic programs in these schools. Athletics originated as an extra-curricular activity and in many schools are still so regarded. Consequently, school boards generally have not accepted the fact that athletics should be financed from tax funds in the same manner as the academic portion of the secondary school curriculum. The school administrator then, is faced with the problem of providing both a comprehensive program of inter-school athletics, and the major portion of the funds to finance the program. In South Dakota the law does not prescribe detailed procedures for something for these funds, and procedures in individual school reflect the individual policies of the administration concerned. All schools, large or small, receiving and expanding funds should employ sound business methods in their operations. It is with these methods that this study is concerned. This study deals with the financial procedures utilized in the administration of the athletic programs of the eight Easter South Dakota Conference high schools. The study sought to discover the similarities, strong points and weak points of present practices. It is not the intent of this study to examine the amounts of money expended by the various schools in conducting their athletic program or to dram any comparison between schools on this basis. This study is specifically limited to athletic funds, except where the athletic funds are a part of the general activities funds, or district funds are made available for athletic programs. It is hoped that these responsible for athletic programs may find this study useful in evaluating the methods and procedures used in their own schools for handling athletic funds.

Library of Congress Subject Headings

Athletics -- South Dakota


Includes bibliographical references



Number of Pages



South Dakota State University


No Copyright - Non-Commercial Use Only