{
    "document_id": 16295,
    "page": 10,
    "width_pt": 612,
    "height_pt": 792,
    "rotation": 0,
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    "source_run_id": 16411,
    "item_count": 5,
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        "text": 4
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    "items": [
        {
            "id": "p10.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 69.84,
                "t": 718.8,
                "r": 278.4,
                "b": 703.92
            },
            "text": "AGREED-UPON PROCEDURES",
            "attrs": {
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            },
            "level": 3
        },
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            "id": "p10.2",
            "order": 2,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 689.76,
                "r": 540.72,
                "b": 564.24
            },
            "text": "Depending on the institution’s existing level of agreed-upon procedures and the organizational structure of the institution’s intercollegiate athletics programs and related affiliated or outside organizations, there are several approaches that the independent accountant may use to comply with the agreed-upon procedure requirements for Division I and II institutions. [Note: In Division III, the completion of the institution’s regular financial audit shall satisfy the requirements of Bylaw 20.14.5.3, provided that all expenditures and revenue for or on behalf of a Division III member institution’s intercollegiate athletics programs shall be subject to the institution’s regular financial audit. In particular, additional revenue and expenditures associated with outside groups or individuals shall be included in this audit.]"
        },
        {
            "id": "p10.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 552.24,
                "r": 540.24,
                "b": 342.72
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            "text": "Work performed by an independent auditor as part of a Division I or II institution-wide financial audit would comply with the terms of this legislation if the work performed by the independent auditor relative to the institution’s department of intercollegiate athletics conforms to the requirements set forth in the section entitled “Minimum Agreed-Upon Procedures.” In using this approach, the independent auditor shall also conduct certain minimum agreed-upon procedures related to the revenues and expenses of affiliated and outside organizations that are not under the accounting control of the institution. See the “Minimum Agreed-Upon Procedures for Affiliated and Outside Organizations” section for details. Affiliated and outside organizations (e.g., booster clubs, affiliated foundations and alumni groups) are considered to be under the accounting control of the institution when all activities of the organization (including revenues and expenses) are recorded on the books and records of the institution and are subject to the internal control structure. Alternatively, where an institution-wide agreed-upon procedure has been performed, the president or chancellor may elect to comply with these agreed-upon procedures by engaging the independent auditor to perform separate agreed-upon procedures as discussed in the next paragraph."
        },
        {
            "id": "p10.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.4,
                "t": 330.96,
                "r": 540.24,
                "b": 191.04
            },
            "text": "In the event that an institution-wide independent audit has not been conducted, or the athletics department functions as a separate legal or accounting entity (e.g., a separately incorporated athletics foundation), a Division I or II institution would comply with the terms of this legislation by engaging an independent accountant to perform these agreed-upon procedures on the statement. To the extent that activities of affiliated and outside organizations are under the accounting control of the institution, those revenues and expenses shall be included in the statement that the independent accountant applies these agreed-upon procedures against. Otherwise, activities of affiliated and outside organizations shall be subject to minimum agreed-upon procedures as set forth in the section entitled “Minimum Agreed-Upon Procedures for Affiliated and Outside Organizations.”"
        },
        {
            "id": "p10.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 495.6,
                "t": 67.68,
                "r": 541.68,
                "b": 54.96
            },
            "text": "Page | 10",
            "attrs": {
                "block_label": "number"
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    "excluded_furniture": {
        "first": [],
        "last": []
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}