Florida State officials and their consultants have completed the math and determined that former coach Bobby Bowden and the football team will vacate 12 wins as a result of the school’s embarrassing academic misconduct scandal.

That’s all seven wins from the 2007 season and five from the 2006 season, including a win against UCLA in the Emerald Bowl, for using ineligible student-athletes – a number the St. Petersburg Times projected as the most and not 14 as had been commonly reported.

For Bowden, who ended his 34-year run in Tallahassee after this year's Gator Bowl win against West Virginia, the record book will show him with 377 career wins, which still keeps him in second place all-time among Division I-A coaches behind Penn State's Joe Paterno. He had pretty much resigned himself to the fact that the NCAA was going to force him to vacate wins, even though neither FSU nor NCAA investigators found him or any coach at FSU to be involved in the academic scandal.

The school had 90 days to submit its report to the NCAA once the NCAA Division I Infractions Appeals Committee issued its finding on Jan. 5 that it had denied FSU's argument that the vacating of wins penalty imposed by the Committee on Infractions was excessive.

But the math turned out to be fairly straight forward.

The NCAA said the “trigger’’ for ineligibility was the moment a student-athlete committed fraud, so the calculation of vacated wins in football and the nine other sports began with ascertaining when the student-athletes first received improper help on the on-line exams for an on-line course, Music Cultures of the World.

Based on records obtained by the Times, in the fall of 2006, the first of five exams in the music course (the epicenter for the scandal that involved 61 student-athletes) was posted on-line for one week, Sept. 11-15, a document obtained through a public records request shows. The Seminoles had already played – and won – two games by that date; they beat Miami, 13-10, on Sept. 4 and then followed with a 24-17 win against Troy on Sept. 9. That's why the number is 12 in all.

As the Times has been reporting, the men's outdoor track and field team will vacate its 2007 national championship, the middle of three straight. Women's basketball, men's basketball and baseball also took some big post-season hits.

In a release, FSU said that the wins in team sports will be vacated and not included in the season totals or overall records. In sports that use individual scoring to determine the finish, such as track and field, any points by ineligible student-athletes were deducted and the team score re-calculated and its place adjusted.

The NCAA, the ACC, the NIT and the Emerald Bowl will be notified of the vacated records for the appropriate sports and competitions. All championship trophies that have been vacated will be returned to the appropriate agency during the 2009-10 academic year.

Here's the sport-by-sport breakdown other than football:

+ Women's basketball will vacate 13 regular-season wins from 2006-07, one from the ACC and then two from the NCAA Tournament (Old Dominion and then Stanford), which marked the program’s first Sweet 16 appearance. It also will vacate six regular-season wins from the 2007-08 season.

+ Men's basketball will vacate 22 wins from the 2006-07 season – 19 from the regular-season, one from the ACC tournament and two from the NIT (against Toledo and Michigan).

+ The men's outdoor track and field will now officially be the 2007 runner-up. It maintains its ACC championship and the NCAA regional championship. The indoor track and field team will hold onto its 2007 ACC title, but see its second-place finish at the NCAA meet become a fourth

Meanwhile, men’s cross country will see its second-place ACC finish in 2006 changed to a third, its NCAA regional win changed to a second, but its NCAA finale position remain unchanged. The team’s 2007 ACC finish will drop from third to sixth, the regional finish will go from second to fourth and the NCAA finish falls from 20th to 25th.

+ The women’s outdoor track and field team will maintain its third at the 2007 ACC meet, fall from fifth to sixth at the NCAA regional and maintain its 14th place at the NCAA finale. Cross country will change its 2007 NCAA finish from third to fourth and the indoor track and field team will drop three spots, to seventh, at the 2007 ACC meet, but maintain its 30th place at the national meet.

+ Baseball will vacate four wins from the 2006-07 school year, including one in the NCAA.

+ Men’s golf will change its 2007 ACC finish from fourth to sixth, the NCAA regional finish from fifth to eight and the NCAA championship finish from 13th to 15th.

+ Men’s swimming and diving will not have to change either the 2007 ACC championship (first) or its NCAA finish (17th).

+ Women’s swimming and diving, likewise, maintains its second at the 2007 ACCs, but will see its NCAA finish drop from 17th to 26th.

+ Softball will vacated 32 wins from the 2007 season.