{
    "document_id": 16295,
    "page": 5,
    "width_pt": 612,
    "height_pt": 792,
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    "item_count": 11,
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        {
            "id": "p5.1",
            "order": 1,
            "type": "heading",
            "bbox": {
                "l": 105.6,
                "t": 719.04,
                "r": 200.64,
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            },
            "text": "b. Division II",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
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            "id": "p5.2",
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            "bbox": {
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            "text": "Bylaw 7.3.1.5.23.1. “At least once every three years, all expenses and revenues for or on behalf of a Division II member institution's intercollegiate athletics programs, including those by any affiliated or outside organization, agency or group of individuals (two or more), shall be subject to agreed-on procedures approved by the Division II membership (in addition to any regular financial reporting policies and procedures of the institution) conducted for the institution by a qualified independent accountant who is not a staff member of the institution and who is selected either by the institution's president or chancellor or by an institutional administrator from outside the athletics department designated by the president or chancellor. If, within the last three years, the institution has conducted an overall institutional audit that includes a financial audit of all athletics department funds using the agreed upon procedures, then the institution is not required to perform a separate financial audit of all athletics department expenditures. An institution is not required to use the agreed upon procedures in years outside the once in every three-year cycle.”"
        },
        {
            "id": "p5.3",
            "order": 3,
            "type": "text",
            "bbox": {
                "l": 141.36,
                "t": 511.68,
                "r": 541.68,
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            "text": "Bylaw 7.3.1.5.23.1.1. “The report created pursuant to the approved procedures shall be completed and presented to the president or chancellor on or before January 15 after the end of the institution's fiscal year.”"
        },
        {
            "id": "p5.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 105.6,
                "t": 469.92,
                "r": 204.96,
                "b": 457.68
            },
            "text": "c. Division III",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p5.5",
            "order": 5,
            "type": "text",
            "bbox": {
                "l": 140.4,
                "t": 456.48,
                "r": 542.16,
                "b": 387.6
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            "text": "Bylaw 20.14.5.3. “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": "p5.6",
            "order": 6,
            "type": "heading",
            "bbox": {
                "l": 69.12,
                "t": 374.88,
                "r": 226.56,
                "b": 361.44
            },
            "text": "2. INTERPRETATIONS",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p5.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 105.36,
                "t": 360.24,
                "r": 346.08,
                "b": 347.04
            },
            "text": "a. Objectives of Agreed-Upon Procedures",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p5.8",
            "order": 8,
            "type": "text",
            "bbox": {
                "l": 118.32,
                "t": 346.32,
                "r": 542.4,
                "b": 207.6
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            "text": "The institution’s agreed-upon procedures report shall be presented to the president or chancellor by the independent accountant. The report’s primary purpose is to ensure that the president or chancellor is made aware of all financial activity (both internal and external) for athletics purposes and to assist the institution in exercising control over financial activity made by or on behalf of the intercollegiate athletics program. The report should not be filed with the NCAA national office. However, should information supplied as a result of this initiative raise questions or prompt concerns about the proper application of NCAA legislation, an institution’s president or chancellor may wish to contact the NCAA administrative services staff for assistance."
        },
        {
            "id": "p5.9",
            "order": 9,
            "type": "text",
            "bbox": {
                "l": 141.12,
                "t": 194.88,
                "r": 541.92,
                "b": 152.88
            },
            "text": "The report’s secondary purpose is to ensure the accuracy of the data the institution is submitting for sports sponsorship, Pell grants and grants-in-aid, which determines the calculation of several Division I NCAA Revenue Distributions."
        },
        {
            "id": "p5.10",
            "order": 10,
            "type": "text",
            "bbox": {
                "l": 141.12,
                "t": 139.92,
                "r": 542.4,
                "b": 83.76
            },
            "text": "The agreed-upon procedures scope of work shall include the reporting of revenue and expenses required in NCAA financial reporting information. The definitions used in the agreed-upon procedures provide a consistent means of reporting intercollegiate athletics finances and will provide the presidents or chancellors and"
        },
        {
            "id": "p5.11",
            "order": 11,
            "type": "text",
            "bbox": {
                "l": 501.6,
                "t": 67.44,
                "r": 541.44,
                "b": 55.2
            },
            "text": "Page | 5",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
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        "first": [],
        "last": []
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