I never said the DoE numbers were the gospel, just that they are the best available source of info for all D-I programs. I'm not sure why Ohio's internal numbers differ, but it also isn't clear to me that those figures are necessarily more reliable than the numbers we are required to report to the federal government. I'm almost positive that the DoE is not allocating other expenditures to the various sports in the manner you suggest, as universities are required to report data sport by sport, including separate line-items for intramurals, etc.
If I add Campus Recreation to the Athletics spend, I get very close to their number. The numbers I gave are what goes into the university's budget. How would you not find them more reliabe than the DOE?
Just do some high-level math. Football direct spend is $2.381M. Adding 85 scholarships X $25K is another $2.125M for a grand total of $4.506M. How do you bridge the gap to the $7.7M they say Ohio is spending in football?
You can go about it another way. Look at the spending you listed:
2005 - Football ($4,265,821), Men's Basketball ($1,156,611), Total ($16,704,043)
2006 - Football ($4,445,964), Men's Basketball ($1,252,041), Total ($18,671,109)
2007 - Football ($4,986,723), Men's Basketball ($1,432,379), Total ($20,448,176)
2008 - Football ($5,869,228), Men's Basketball ($1,787,577), Total ($21,893,603)
2009 - Football ($7,385,482), Men's Basketball ($2,327,125), Total ($22,575,238)
If you were to believe this, spending in basketball doubled over that 5-year period. Do you really believe that's true?