{
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        {
            "id": "p43.1",
            "order": 1,
            "type": "heading",
            "bbox": {
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            "text": "APPENDIX F | Common Questions and Answers",
            "attrs": {
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        {
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            "bbox": {
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                "t": 689.28,
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            },
            "text": "Q: Can an internal auditor of one member institution conduct the required independent audit for another member institution in the same state system?"
        },
        {
            "id": "p43.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "A: Yes, provided the individual is an independent certified auditor and is not a staff member of that institution."
        },
        {
            "id": "p43.4",
            "order": 4,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 593.04,
                "r": 541.68,
                "b": 564
            },
            "text": "Q: Can a member institution seek an extension of the deadline for completion of the annual agreed-upon procedures?"
        },
        {
            "id": "p43.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "A: No. NCAA legislation does not contain a provision under which the deadline may be extended or waived."
        },
        {
            "id": "p43.6",
            "order": 6,
            "type": "text",
            "bbox": {
                "l": 68.88,
                "t": 496.08,
                "r": 541.68,
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            "text": "Q: Are agreed-upon procedures performed by the internal audit division of a state system of higher education considered independent?"
        },
        {
            "id": "p43.7",
            "order": 7,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "A: Yes, since individuals who perform the work are employees of the state system reporting to the system’s director of internal audits, provided the internal audit division performs the minimum agreed-upon procedures in a manner consistent with NCAA agreed-upon procedures for each institution."
        },
        {
            "id": "p43.8",
            "order": 8,
            "type": "text",
            "bbox": {
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            "text": "Q: Are there specific sanctions for noncompliance of the agreed-upon procedures?"
        },
        {
            "id": "p43.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 68.16,
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            "text": "A: As a Division I member failure to complete the required agreed-upon procedures during the period allotted would constitute a violation of NCAA Bylaw 3.2.4.17. The institution would be subject to the Association’s enforcement procedures and would need to contact the NCAA enforcement staff to report the circumstances of the violation, as well as any procedures the institution may have implemented to prevent a recurrence."
        },
        {
            "id": "p43.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 68.88,
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            "text": "Q: How does a Division II institution satisfy the agreed-upon procedures requirement if the institution sponsors a sport(s) at the Division I level?"
        },
        {
            "id": "p43.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 68.4,
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                "r": 543.12,
                "b": 136.8
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            "text": "A: The NCAA Interpretations Committee determined during its June 30, 1993, conference call that a Division II member institution that sponsors a Division I sport(s) shall not be subject to agreed-upon procedures (Based on Division II legislative action August 2004) for the Division I sport(s). This interpretation supersedes the previous legislative staff interpretation of January 15, 1992."
        },
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            "order": 12,
            "type": "footer",
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                "l": 495.84,
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                "b": 40.32
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            "text": "Page | 43",
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