The UB Spectrum recently ran a piece; "At UB, recreation has paid price for heavily subsidized college athletics." The title, like the article content, is completely misleading. It's almost as if the goal was to write an article making a villain of the UB Athletics Department and did the bare minimum amount of work needed to make his case.
First a note: My Grandfather always used to remind me; "There are lies, damn lies, and figures... figures tend to lie most of all."
Different departments account for things in different ways. Different schools fund things through different practices.