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            "text": "INTRODUCTION ..... 3\nBACKGROUND INFORMATION ..... 4\n1. NCAA LEGISLATION ..... 4\na. Division I ..... 4\nb. Division II ..... 5\nc. Division III ..... 5\n2. INTERPRETATIONS ..... 5\na. Objectives of Agreed-Upon Procedures ..... 5\nb. Organization of Intercollegiate Athletics Programs ..... 7\nc. The Independent Accountant ..... 8\nAGREED-UPON PROCEDURES ..... 10\n1. Athletics Department Statement of Revenues and Expenses ..... 11\n2. Minimum Compliance Agreed-Upon Procedures ..... 11\n3. Minimum Agreed-Upon Procedures ..... 12\na. Institutional Representations ..... 13\nb. Report on Agreed-Upon Procedures ..... 13\ni. Application of Agreed-Upon Procedures ..... 13\nii. Presentation of the Statement of Revenues and Expenses ..... 13\niii. Notes and Disclosures ..... 13\nMINIMUM AGREED-UPON PROCEDURES FOR AFFILIATED AND OUTSIDE ORGANIZATIONS ..... 15\na. Supplemental Procedures for Affiliated and Outside Organizations ..... 15\nAPPENDIX A | 2022 Revised Revenue Categories ..... 17\nAPPENDIX B | 2022 Revised Expense Categories ..... 22\nAPPENDIX C | Other Reporting Items ..... 27\nAPPENDIX D | Minimum NCAA Agreed-Upon Procedures for Revenue, Expenses and Other Reporting Items ..... 28\nAPPENDIX E | Independent Accountant's Report on Agreed-Upon Procedures ..... 41\nAPPENDIX F | Common Questions and Answers ..... 43\nAPPENDIX G | NCAA Online Financial Reporting Links ..... 45",
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