AUBURN — Auburn athletics operated at an approximate $3.2 million surplus during the 2023 fiscal year, according to the annual NCAA financial report obtained by The Montgomery Advertiser/USA TODAY Network on Monday. The department's total operating revenue was $195.3 million, and the total expenses were just more than $192 million.

The surplus, however, was made possible by the $25 million athletics received in direct institutional support, which is way up from the $9.7 million the department received in 2022.

These numbers come a year after Auburn had a $22.9 million surplus in 2022, which was an athletics department record according to data dating back to 2005. The previous high was $19.4 million in 2008, with other high-profit years including $17.8 million in 2020, $15.2 million in 2016 and $14.6 million in 2017.

The operating revenue in 2023 ($195.3 million) was higher than it was in 2022 ($174.6 million), but the operating expenses increased more than $40 million from $151.6 million to $192 million.

Here's an explanation for the rise in expenses, as well as a closer look at Auburn's numbers from the 2023 financial report, which covers the fiscal year from Oct. 1, 2022, to Sept. 30, 2023:

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Bryan Harsin's buy-out begins to take effect

Former Auburn football coach Bryan Harsin signed a six-year, $31.5-million contract with the Tigers in 2020. There was still approximately $22 million remaining on his deal when he was fired in October 2022, and the agreement stipulated that he was due 70% of the remaining payments. That landed at roughly $15 million.

Half of that buy-out was due within 30 days of his firing. The rest — just under $8 million — has already started to be paid, as Auburn began with the first of four annual installments July 15, 2023. The Tigers owe Harsin just under $2 million each year on that date until 2026.

The athletics department as a whole reported a severance expense of $19.9 million in 2023. That's up from $8.2 million in 2022, an $11.7 million difference. Other notable upticks include a a $5 million rise in coaching salaries, benefits and bonuses and a $7.5 million increase in support staff/administrative compensation.

Football was still, by far, the largest revenue earner for the athletics department, which is expected. The program had an excess of just under $54.5 million. That number does include $21.9 million from direct institutional support, though. The program was given $616,050 in 2022.

An uptick in football recruiting

Auburn reported a $1,557,395 expense related to football recruiting, which is up from $1,307,480 in 2022. The new mark is a record since at least 2005, with the previous high coming in 2013 ($1,384,188). Auburn has now paid more than $1.1 million for football recruiting in a fiscal year on five occasions: 2023, 2013, 2022, 2014 ($1,280,265) and 2015 ($1,108,265).

The numbers from Bruce Pearl's basketball team

The basketball team operated at a $4.2 million profit, with its largest revenue streams being media rights ($7 million), contributions ($5.2 million) and NCAA distributions ($2.9 million).

Contributions, which can include cash and marketable securities, are amounts received from individuals, corporations, associations, foundations, clubs or other organizations designated for the operations of the athletics program. This number can also include funds contributed by outside contributors for the payment of debt service, lease payments or rental fee expenses for athletic facilities in the reporting year.

This data is collected by USA TODAY in partnership with the Knight-Newhouse Data project at Syracuse University. USA TODAY'S Steve Berkowitz also contributed to this report.

Richard Silva is the Auburn athletics beat writer for the Montgomery Advertiser. He can be reached via email at rsilva@gannett.com or on X, formerly known as Twitter, @rich_silva18.

This article originally appeared on Montgomery Advertiser: Auburn athletics had a $3.2M surplus in 2023: A look at the numbers