Pretty interesting stuff, although it appears limited to state schools, I don't recall seeing any private schools in the rankings. Generally tracks with on-field results, with notable exceptions UT and Kansas vastly overspending based on their results, and tOSU surprisingly comes in at about 20th.
https://www.yahoo.com/finance/news/colleges-spend-most-recruiting-football-130000771.html
https://www.yahoo.com/finance/news/colleges-spend-most-recruiting-football-130000771.html