INTRODUCTION ..... 3 BACKGROUND INFORMATION ..... 4

1. NCAA LEGISLATION ..... 4
2. a.Division I ..... 4
3. b.Division II ..... 5
4. c.Division III ..... 5
2. INTERPRETATIONS ..... 5
3. a.Objectives of Agreed-Upon Procedures ..... 5
4. b.Organization of Intercollegiate Athletics Programs ..... 7
5. c.The Independent Accountant ..... 8 AGREED-UPON PROCEDURES ..... 10
1. Athletics Department Statement of Revenues and Expenses ..... 11
2. Minimum Compliance Agreed-Upon Procedures ..... 11
3. Minimum Agreed-Upon Procedures ..... 12
4. a.Institutional Representations ..... 13
5. b.Report on Agreed-Upon Procedures ..... 13
6. i.Application of Agreed-Upon Procedures ..... 13
7. ii.Presentation of the Statement of Revenues and Expenses ..... 13
8. iii.Notes and Disclosures ..... 13 MINIMUM AGREED-UPON PROCEDURES FOR AFFILIATED AND OUTSIDE ORGANIZATIONS ..... 15
9. a.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

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