But the biggest spender isn't the biggest problem, says the auditor.
The University of Utah spend $56 million on athletics in 2014. That's more than double the next school, Utah State at $25 million. But the Utes made $46 million in revenue from sources including ticket sales, merchandise and donations, whereas the Aggies made $11 million.
In other words, students and taxpayers foot the bill for about a $10 million shortfall at the University of Utah, compared with a $14 million shortfall at Utah State.
Put another way, divided by the 30,000 full time students at the 'U,' the subsidy comes to about $300 per student. That number is about $700 for the students at Utah State.
For Southern Utah University, the per student spending on athletics comes to $1,165, according to the report.
Ellen Treanor, Director of Communication for Southern Utah University, says the report is a "wake up call" for the school.
"We absolutely plan no additional growth in funding. This number will not go up. It will only go down," Treanor said.