With its budget subcommittee giving preliminary approval to a plan, the NCAA Executive Committee has to decide how to apportion the $72 million that the 292 Division I schools will take out of the 1991 men's basketball championship.

For the first time, the payoffs will not be determined by how far a team advances in the tournament, but by the success of its conference in the past six tournaments, with about half of the money being divided among the conferences on that basis.

The other half of the $72 million would be distributed based on other criteria approved by the budget subcommittee Wednesday in Overland Park, Kan. The major change eliminates a graduation incentive, for which $8 million had been earmarked, and replaces it with a payoff based on the breadth of an institution's academic support unit. Also, schools that grant the most scholarships would reap more benefits.

The executive committee, which oversees all financial matters of the NCAA, will meet Aug. 13-14 in Monterey, Calif., to vote on the recommendation and to determine the formula for how the conference money will be split.

NCAA Executive Director Dick Schultz said conferences will receive an additional 50 to 200 percent in revenues in the first year of CBS Sports's seven-year, $1 billion deal with the NCAA.

Most college administrators see the new plan reducing the temptation to cheat, since revenues will be distributed more evenly. Many conferences share all their television and NCAA tournament revenues, and will have to decide how the conference splits will work under the new setup.