Facing a $107 million budget shortfall amid the coronavirus pandemic, Ohio State will enact widespread cost-saving measures across the athletic department.The fiscal year 2021 budget unveiled Wednesday includes furloughs and staff reductions but provides for all 36 sports. The budget is $180 million in all, with only $73 million in projected revenues. It does not include revenues from media rights that haven’t been determined.”Our student-athletes are our primary responsibility,” athletic director Gene Smith said in a news release. “They have and will continue to come first. We have put together a responsible and conservative budget for this fiscal year, which assumes full support for our student-athletes. In the midst of this devastating pandemic, we remain committed to providing a safe and excellent academic and athletic experience for all of our student-athletes.”The school said the athletic department already trimmed $5.6 million through a hiring freeze, leaving vacant jobs unfilled, eliminating travel and making other cuts. Reductions in the next fiscal year include nearly $10 million in debt restructuring, and also come from savings of $3.4 million in football game-day expenses and $3 million in guarantees for non-conference games that won’t be played.Another $7 million will be saved through furloughs, salary cuts and the elimination of 25 department jobs.