NCAA LEGISLATION ..... 4

Division I ..... 4

Division II ..... 5

Division III ..... 5

INTERPRETATIONS ..... 5

Objectives of Agreed-Upon Procedures ..... 5

Organization of Intercollegiate Athletics Programs ..... 7

The Independent Accountant ..... 8 AGREED-UPON PROCEDURES ..... 10

Athletics Department Statement of Revenues and Expenses ..... 11

Minimum Compliance Agreed-Upon Procedures ..... 11

Minimum Agreed-Upon Procedures ..... 12

Institutional Representations ..... 13

Report on Agreed-Upon Procedures ..... 13

Application of Agreed-Upon Procedures ..... 13

Presentation of the Statement of Revenues and Expenses ..... 13

Notes and Disclosures ..... 13 MINIMUM AGREED-UPON PROCEDURES FOR AFFILIATED AND OUTSIDE ORGANIZATIONS ..... 15

Supplemental Procedures for Affiliated and Outside Organizations ..... 15 APPENDIX A | 2022 Revised Revenue Categories ..... 17 APPENDIX B | 2022 Revised Expense Categories ..... 22 APPENDIX C | Other Reporting Items ..... 27 APPENDIX D | Minimum NCAA Agreed-Upon Procedures for Revenue, Expenses and Other Reporting Items ..... 28 APPENDIX E | Independent Accountant's Report on Agreed-Upon Procedures ..... 41 APPENDIX F | Common Questions and Answers ..... 43 APPENDIX G | NCAA Online Financial Reporting Links ..... 45