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1 ��Page | Revised 3/10/21 2
��Page | Revised 3/10/21 2020 2021 AgreedUpon Procedures ��Page | Revised 3/10/21INTRODUCTIONBACKGROUND INFORMATIONNCAA LEGISLATIONDivision IDivision IIDivision IIIIONSObjectives of AgreedUpon ProceduresOrganization of Intercollegiate Athletics ProgramsThe Independent AccountantreedurresInstitutional RepresentationsReport on AgreedUpon Proceduresionreeres ionDislosresMINIMUM AGREEDUPON PROCEDURES FOR AFFILIATED AND OUTSIDE ORGANIZATIONSupplemental Procedures for Affiliated and Outside OrganizationsAPPENDIX A | 2021 Revised Revenue CategoriesAPPENDIX B | 2021 Revised Expense CategoriesAPPENDIX C | Other Reporting ItemsAPPENDIX D | Minimum NCAA AgreedUpon Procedures for Revenue, Expenses and Other Reporting ItemsAPPENDIX E | Independent Accountant’s Report on AgreedUpon ProceduresAPPENDIX F | Common Questions and AnswersAPPENDIX G | NCAA Online Financial Reporting Links ��Page | Revised 3/10/21INTRODUCTIONDivision IAs ovisionsAA BylawAA Division I institutionsare required to submit financial data detailing operating revenuesexpensesand capitalrelated to its intercollegiate athletics program to the NCAA on an annual basis. This financial data is subject to performed by a qualified independent accountant and mustpresentedthe president or chancellorprior to submissionthevia the Membership Financial Reporting Sys

2 temDivision II:As ovisionsBylaw 6.2.3t l
temDivision II:As ovisionsBylaw 6.2.3t least once every three yearsAA Division II institutionsare required to perform anexpenses and revenues reviewrelated to itsintercollegiate athletics programswhich is subject totheagreedon proceduresPlease noteit is in the institutions best interest to submit financial datannuallythevia the Membership Financial Reporting Systemfor Institutional Performance Program (IPP) purposesThe expenses and revenues review shall be performed by a qualified independent accountant and mustpresentedthe president or chancellorDivision III:Division IIIhas no bylawmandatingthe financial reporting requirements outside the institution’s regular financial auditHowever, it is in the institutions best interest to submit financial data annually thevia the Membership Financial Reporting Systemfor Institutional Performance Program (IPP) purposes. regular financial auditnts,nue ndituoutside or individuls shll beludd in this udit. ��Page | Revised 3/10/2021BACKGROUND INFORMATIONNCAA LEGISLATIONTheisltiontheship divisions each division’s manualDivision IBylawinstitution shiling opting pital reintercollthlthennusisce withthetingpolis. Theludnot limitd to, theollowin(a)All or r onlf of n institutionercollte thlm, inludingthoseaffoutside otion,of individuls; (b)its dta thlositions. The dta shludendonts,dia linic inome othome ractheinstitu

3 tion;(c)Capital expenditures (to be repo
tion;(c)Capital expenditures (to be reported in aggregate for athletics facilities), including capitalized additions and deletions to facilities during the reporting period, total estimated book value of athletically related plant and equipment net of depreciation, total annual debt service on athletics and university facilities and total debt outstanding on athletics and university facilities;(d)Value of endowments at fiscal yearend that are dedicated to the sole support of athletics;(e)Value of all pledges at fiscal yearend that support athletics; and(f)The athletics department fiscal yearend fund balanceBylawThe report shall be subject to annual agreedon verification proceduresapproved by the membership (in addition to any regular financial reporting policies and procedures of the institution)and conducted by a qualified independent accountant who is not a staff member of the institution and who is selectedby the institution's chancellor or president or by an institutional administrator from outside the athletics departmentdesignated by the chancellor or president. The independent accountant shall verify the accuracyand completeness ofthe data prior to submission to the institution's chancellor or president and the NCAA. The institution's chancellor orpresident shall certify the financial report prior to submission to the NCAA. ��Page | Revised 3/10/

4 2021Division IIBylaw 6.2.3.1. “At
2021Division IIBylaw 6.2.3.1. “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 ofindividuals (two or more), shall be subject to agreedon 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 threeyear cycle.Bylaw6.2.3.1.1. The reant to the oved pll be ompld to the psidnt or llor on or bnuary 15 r the nd of theinstitution's l yeaDivision IIIBylawAll ndituDivisionr institutionintercollthlsubjto theinstitionudit.

5 itionnue ndituoutside or individuls shll
itionnue ndituoutside or individuls shll beludd in this udit.”IONSObjectives of AgreedUponProcedures Theinstitutionthepresident or chancellore indnt. Theposensuthepresident or chancelloris mtivibothintthlto ssisttheinstitutionercisingtiviy orthe intercollthlm. Theshowiththe NtionHowshouldtionsuppliof thisinitiive isestionsor pompt the ppplitionof Nisltion,institutionpresident or chancellory wish to thedministtive ssist The report’s condary purpose is to ensure the accuracy of the data the institution is submittingfor sports sponsorship, Pell grantsand rants, which determines the calculation of severalDivision I NCAAevenue istributionTheludetheandtingtion. The dinitionstheuponovideonsist ��Page | Revised 3/10/2021intercollte thlwillovide the presidents or chancellorsmpusision minstitutionswithmpita tossistkingisions.thereemonginsttutionssultfferethlms’tionrceountithodtionon umsts notto institutions in tingthel ofinstitutionontol inlud(1)ompison oftheintercte thld on pboth intsources) to mounts bud (2)Theinstitutiintolsafftionstheintercollte thlm, (3)Thetionshipintercollthlaffnd outside otionsboostoups,tions,indafftions, supporting organizations) to institutionr similr pund the e of intolsto monitorthetivitiaffoutside otions.Affiliated Organization: An organization that, directly or indirectly through one or more intermediaries, controls, i

6 s controlled by, or is under common cont
s controlled by, or is under common control with organization in this case the institution and/or intercollegiate athletics).Supporting Organization: An organization that provides supporting activities, such as management and general activities, fundraising activities or membership development activities, to a notforprofit organization (in this case a notforprofit institution and/or intercollegiate athletics). Thethetheinstitutionintols e the nsibiliy of the institution. nt ountnts, pplitionshouldovide opinione onthe bilitionerainstitutionthetioning of te intols. The reentsthe indiof the reeerfy theindountnt. Anthis distintionolesponsibiliy isthepresident or chancellorefftiveusethe intion povidt oftheree med. ��Page | Revised 3/10/2021The NAA hthe thiswiththe ssistthetionAssotionollUnivusinO) AssotionollUnivAuditovide ibily inompwiththeovisionBylaw. Atminimum,the institutionpresident or chancellorshouldiononsidereonsistwiththe lisltionposethentsssionuditing literaing sonbleostonsidtions.institutionpresident or chancellorlsodditiontiontheinstitutionthlaffoutsideoups,the pdditionreewiththe indnts. institutionpresident or chancellorshould y whs theinstitutionds in institutionol. Thepresident or chancellory inintal cols ovintollthlms The indntswillor lude inir tiong theinstitutionompwithislion. sponsibiingomplie withisltiontheultimsponsibilitheinstituti

7 onpresident or chancellorthe intionovido
onpresident or chancellorthe intionovidof the reeintssistpresident or chancellors in theffto institutionomplice.hilethetionpplitionisltionthetionf thse ps, the int ntsshould be or situtions or ttions ththe istonditions. ing the se of utingthetheindy india violtionisltion,theindimmthevioltion to theinstitutionpresident or chancellor Organization of Intercollegiate Athletics Programsollthlomplinstitutions. olslsomplsomeinstitutionsve sintollte thlinstitutionthlcal etionwhileinstitutions,se tivitiintwiththe institutiondministtiveountids.thewhiinstitutionsreceivekindbutionsaffnd outside otions nd thethod whiibutions om affnd outside otionsludthe institutithlnts vonsidnstiutionountilso dis indi ��Page | Revised 3/10/2021dministtivesuppontsostsstudtivis. nstitutionsir indaccntsshouldffererece thNCAAisltionte ptionor spic buse ppplihe indDivision, the institutionnt)ludethe ollowitions, oups within the(1)Boostertionsblishintollthethisisltion,boosttion thl, orthetingmonoods or or r onlf of intercollthlor theomotionof sid ph othns; (2)afftionsothtionsone oftheintining ofntsship unds,ts,nts,othmonprimarilytheintollthlm, (3)Alumnitionsthe eramonintollthlcs ibute mons, oods y to n intercollte thlor inor affountionvious The Independent ccountantDivisionsn indnt nt who is not n institutionl stnt is not intstionthebiliinttitutionccountants or auditormpht thisarar spomp

8 lithe institutionferetheDivisionn indnt
lithe institutionferetheDivisionn indnt is not thethisisltionDivisionsindividuy theor univerfuditsollunivsitithe ollunivsitiwithinunivonsidereindnt nt,ovidindividunot ampltheinstitution. Theres y stditothedutishouldtheminimum ppliblethe ��Page | Revised 3/10/2021of indboostsuppotions. uditobleerfthose pthepresident or chancellorindy thse ps. Thetheindres willthetheuditothebiliwillinthe indnt nt erftheudito erfy intuditoDivisI institutions,thouir sponsibililududit or the ntie institution luding intercollthlinstitutionollaffoutside tionswouldnot mt the nts ofthis lisltion. uditoumulothtionthetitioner’useerfg thes. dinindntsuseerfintuditos. Howouldbe inte the indounte toreatheintuditosoly toibe theindisponsibilitionintuditotingthoseindinthetitioner’impliaresponsibilithe ps with theintudito ��Page | Revised 3/10/2021DUR theinstitutionisting lthetione of the institutintercollte thlaffor outsitions,eratheindompwiththereentsDivisionstitutions. NotDivisiontheompltiontheinstitutiuditntsof Bylaw3.2.4.ovidor or onf of the institutionintollte thle subjthe l institutionudit, luding ddition d with nd outsideoups orividuls.] erfinduditorDivisionI orstitutionwideal auditwouldompwiththethisisliontheerfindnt uditortivetheinstitutionnt ofintercollthlthe ntsthetionntitlMinimumUpons.” using this e induditor shlsominimumthe of affoutsid

9 e otionsr the ountitheinstittion. thenim
e otionsr the ountitheinstittion. thenimumreeUponnd Outside Otions” s tionor dils. And outsitions., boostlubs, afftions lumni oups) onsidd to be ountiontinstitutionivitithetionluding thebooksf the institutione subthe intAltinstitutionwide as president or chancellorompy withg theinduditorerfaradisussthe nara the institutionwide induditonduor the thltionsountingntiaraed thltionivisioninstitution would ompwith thems ofthis isltion inde stnt. the tivitiof affoutside otionse undr the ountithe institution,those be inludthe the indplise reeinst. Othwistiviti outside tionsbe subjminimumthetionMinimum AUponor nd Outsidetions.” ��Page | Revised 3/10/2021ionis lgislaovide te intionor the indute thse s, theinstitution must pthent.The stthe of the intercollthlrecthe erar of the institution. notes on bn institutionthlms affoutside otionstheountithe institutionludin the stsubjthe the stionntitlMinimum AUponnd Outsideons.” Fache tionof jor pthe nt inludThe intount f the ting institutions intollthlTheinstitutionusureaindidministtiveto thls, Thewhiinstitutiontionstheinstitutionthlerasideres operadisussionnditussitionsis sth sin Appendices A thru C Theinstitutiontheusithesicountinition piplthe AmnstituteublicntsAuditountig Guidentitltions”theGuidthe NApublitionntitlollusinAdministtion.” note ththe stnot ps. ddition,owmunds intercollthle inthe n

10 t. dditionsto unds intercollthls to nt u
t. dditionsto unds intercollthls to nt unds,ll bedislosaray in thes tothe nt. e institutionthent,he indountwiththe institutionpresident or chancellorhisntireaintnd spreed to both iols nd othrealiaTheinstitution, thdisussionswith theindnt,ntithe institutioninte uniquethe intercollthlonsiderationshouldtion,iousnaffuse ofintuditont,ompsonnof ts,ols ��Page | Revised 3/10/2021interactionwiththe intionnt, nd othnt mThepresident or chancellory inludeintintercollte thls. Theindacctheintol punique tointercollthlintor tthlnt. n thosesitutions whtheinstitutionindnt nt perfsts olstionwiththe uditof the titutionnts,the indnt thestsolslly iludetions om theintercollthlnt. of the sitution,the indic ntsof the ol ting uniqueintollthltionwiththeudittheinstittionnts ., them ofntingom the indthe institutionthend outsidetiontivitheinstituionercollthlm. The institutionmustovide thewiththe institutiong intiontheoutside otiontivitheinsttutionercollm. The indntswill ths. omplting ths, ind ntsir indinthe president or chancellorsimilr to tht outlind in Appndix To identify unusual items, the NCAA has developed minimum agreedupon procedures for independent accountants to use regarding the accuracy of revenues and expenses of intercolliate athletics programs. For a complete listing of the minimum agreedupon procedures, see the sections entitled “Minimum AgreedUpon Procedures P

11 rogram for Revenues” and the “
rogram for Revenues” and the “Minimum AgreedUpon Procedures Program for Expenses” in Appendix Dto be performed by the independent accountant to comply with this legislation. The minimum agreedpon procedures are intended to indicate the nature of the procedures to be performed on the institution’s financial systems and records. The institution and their independent accountants should conform to such procedures as appropriate for the institution’s systems and records, as well as to professional practice and reporting standards.Upon approval of the institution, the minimum agreedupon procedures performed may be tailored by the independent accountant based upon the specific areas of significanceto the institution. The institution should keep the objective of the minimum agreedupon ��Page | Revised 3/10/2021procedures in mind when determining the sufficiency of the procedures to be performed.The institution’s president or chancellormay engage the independentaccountant to perform supplemental agreedupon procedures. The independent accountant shall document the scope of the supplemental agreedupon procedures requested by the president or chancellorin an engagement letter signed in advance by the institution’s president or chancellor. The institution, together with the independent accountant, shall determine the extent of

12 the supplemental agreedupon procedures
the supplemental agreedupon procedures to be performed.Institutional Representationsothtionof theinstitution, theindtionsthe institutiontionstionsunique tothe inercollthlomplof the dule f intercollthltivitiinstitutionompliwithisltionlisting ofll known d outsidetions d to theindnt Report on AgreedUponProceduresion The indnts’ reepplithe institutionshold bein them ofindis. Amog oththins, thehould hludtheindnt”ntithesubjthe perfindinAppdixisting ofthentss. mplof ppliinstitutionoutside otions’rece inAppndixion Thesistiontheinstitutions. sult,the institutionwithounting iple Unitwithompve bsisountig othDislos(a)Each individual contribution of moneys, goods or services received directly by an intercollegiate athletics program from any affiliated or outside supportingorganization, agency or individuals (e.g., contributions by corporate sponsors) that constitutes 10 percent or more of all contributions received for intercollegiate athletics during the reporting period shall be disclosed in the notes to the statement of athletics department revenues and expenses (the “statement”) and ��Page | Revised 3/10/2021included in the agreedt. Dislosue of the souof unds,lue se ims,lsowithinthe notthe stnt. ddition,of the minireeuponthe indnt nt shll obtin w dotion h suibution.(b)iptionof the institutionpolireciadisposingintercollthlts,ludthe no

13 tthent. (c)The ilsorepaymell outstnding
tthent. (c)The ilsorepaymell outstnding intercollte thlbt minty the institution duing theiod. At a minimum, the indnt accnt shrecaonsisting interest)ovidthecheindepent accagretottionthe institutionerappliThechee(sthe nots to thent. ��Page | Revised 3/10/2021MINIMUM AGREEDUPON PROCEDURESFOR AFFILIATED AND OUTSIDE ORGANIZATIONSollowingminimumindntsinstituions shuse inreeor or onlf of intercollte thlms ilind outside otionsnot undthe institutionountingol. Thesultsludd within thet on theinstitution.Appndix The institution shntill intercollthlilioutside tionsthosetions’ntsiodthe institutionde the stntse indmountsthe stthe otionrecwithsponsiblethetion. ddition,theinstitutionsummlf ofintercollthlaffoutsidetionsto beludwith the upon p Theindtheuditntstion dditionts ding intif the tionuditd indtheisltion. The institutindlsoinquie ofinstitutiontiontivetionspose toommnts intol stTheinstitution milortheareatheinstitutio. Theinstitution should kthetivethemindminingthethes to beerf Supplemental Procedures for Affiliated and Outside Organizations(1)ompmple of operanued in the otioning thesuppoting ovidy thetion;(2)ompmple of operanue receiptsthe bove operato suppting tion;(3)omperansethetioningthetingiodsuppotingvidy the otion;(4)ompmpletingting nsesuppotings to suppoingtion; ��Page | Revised 3/10/2021(5)recthethetingiody the otion rection

14 (6)Obtinsthetions’iod;(7)mpletionsd
(6)Obtinsthetions’iod;(7)mpletionsdistheminuteaction to thetions’ountingds, ppli(8)Obtationtheintolsounding d to thetion. ��Page | Revised 3/10/2021APPENDIX ARevised Revenue Categoriesevearylleiate atetiare(eawed(* denotes new or updated content for 2021 ID C a t e g o r y D e f i n i t i o n 1 Tick e t S ales I npu t r eve nu e r e c e i v e d f o r sales o f a d m iss i o n s t o at h letic e v e n ts. T h is m ay i n cl ud e: d facsales lead in excf tit’s facetain tial rityin Cas). 2 D ir e c t S ta t e o r Supp I npu t stat e , m un ici p al, f e d e ral a n d o t h e r a pp r o p riati o n s m a d e in s u pp o rt o f at h l e tics. is aundcifically earked eticsich tstitn caallThis amount also includes state funded employee benefits. Corresponding expenses should be reported in Categories 22 and 24. staupprt ariatsitich trsillar allleticsallct Istital Supp 3 S t ud e n t F ees I npu t st ud e n t f e e s as s e s se d a n d r e stri c t e d f o r s upp o rt o f i n te r c o l l e g iate a t h letics. 4 D ir e c t I n stit u t i o n al Supp I npu t d ir e ct f und s p r o v i d e d b y t h e i n stit u t i o n t o leticsleticsstricd toletics arters. stas, tdiscounts/wairs,rs)ral upptics.strilicytriistriticsin tletictics rstriclet

15 ild d in Ca ��Page
ild d in Ca ��Page | Revised 3/10/2021 ID Category D e f i n i t i o n 5 Less – Transfers to Institution If t h e i n stit u ti o n al l o c a ted f und s to a t h leti c s as re p rese n t ed in C a te g o r i es 3 - 4 a n d t h e cs arta trto tstitn inar,e trais catra eed ttalTraersstitn in excld d in Categoryesstrasfersstit 6 Indirect Institutional Support I npu t v al u e o f c o s t s c o v e r e d a n d s e r v i c e s p r ov i d ed b y t h e i n stit u t i o n to a t h letics bu t no t ticsng: istraicesed rsiticsch as d IT.acilitiesritRiskilities. ciat is cld al Ca. If tstitn is, leastal leticfacilitg toletic, include those amounts in Category 6A. 6A Indirect Institutional Support Athletic Facilities Debt Service, Lease and Rental Fees I n p u t d e b t s e r v i ce pa y me n ts (p r i n c i p a l a n d in te r e s t, i n c l u d in g i n te r n a l l oa n p ro g r a m s ), fees cs provided by the institution to athletics but not chargedto athletics Note: If the institution is paying for all athletic facilities debt service, lease and rental fees and not charging to athletics, this category will equal Category 34. If athletics or other entities are also paying these expenses or the institution is charging directly to athletics, this category will not equal

16 Category 34. 7 Guarantees I npu t
Category 34. 7 Guarantees I npu t r eve nu e r e c e i v e d f r o m p artici p a ti o n in away g a m e s. This includes payments received due to game cancellations. 8 C on tri bu ti on s I npu t c on tri bu t ion s provided and used by athletics in the reporting year including: ounts received from individuals, corporations, associations, foundations, clubs,or other organizations designated for the operations of the athletics program.Funds contributed by outside contributors for the payment of debt service, lease yments or rental fee expenses for athletic facilities in the reporting year.Amounts received above face value for tickets.Contributions shall include cash and marketable securities.Do not report:Pledges until funds are provided to athletics for use. Contributions to be used in other reporting years ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 9 In - K i n d I n p u t m a r ket v a l u e o f i n - k i n d c o n t r i b u t i o n s rod sinrshi te e 10 C o m p e n sat i o n an fitsird I npu t all b e n e fits p r o v i d e d b y a t h ird p ar t y a n d c o n tra c t u ally gu ara n t ee d b y t h e stitstiteseay i Car stitryng, and entertainment.eakig fees.satia italis cald al se 11 Me d ia Ri gh ts I npu t a l l r e v e nu e re c ei v

17 ed f o r ra d i o , t e l e v isi
ed f o r ra d i o , t e l e v isi o n , i n ter n e t , d i g ital a n d e - c om me r c e ri gh ts, istriatedto ia rilicale. with fficif ia riistrailale. 12 N CAA Distribuion* I n p u t r eve n u es r ece i v e d f r o m the N C A A which could include revenue di s t rib u t io n s , grants, travelemets ts be p i n c lu d e i n t h i s c a t e go ry . 13 C o nfe r ence Distributions (NonMedia and Non Football Bowl) Input all revenues received by conference distribution, excluding portions of distribution relating to media rights (reported in Category 11) or NCAA distributions (reported in Category 12). Note: Conference distributions of revenue generated by a postseason football bowl to conference members should be recorded in Category 13ADistributions for reimbursement of postseason football bowl expenses should be included in Category ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 13A Conference Distributions of Football Bowl Generated Revenue Input conference distributions of revenue generated by a post - season football bowl to conference members(Football Only) NoteDistributions for reimbursement of postseason football bowl expenses should be included in Category 19.Portions of distribution relating to media rights are reported in Category 11, NCAA distributions

18 are reported in Category 12 and all othe
are reported in Category 12 and all other conference distributions are reported in Category 13. 14 P r o g r a m , Nolty arki Coessioales I npu t r eve nu e s f r o m : ties.arki Advertising should be included in Category 15. 15 R oy a l ties, erti I npu t r eve nu e s f r o m : icets.ertities.ctsip a n allsarynguish reted eticsersrsiif 16 Sp o rts C a m p Revnues I npu t a mo un t s r e c e i v e d b y t h e at h l e tics d e p ar t m e n t f o r s p o r t s c a mp s a n d cli n ics. 1 7 A t h letics Restrited ts P lea s e r e p o rt s p e nd i n g p o l i cy d istri bu t i o n s f r o m at h letics r e str i cted e ndo w m e n ts a n d leteratiin tar. is castricused ratiateletcs;allstriced ets alifystital Suppld d in Category Note: Pleaaked arep tosesered ar. 18 Ot h e r O p e ra t i n g Revnu I npu t a n y o p e rati n g r e ve n u e s r e c e i v e d b y at h letics in t h e r e p o r t y ear w h ich ca nno t b e classified id ca tal s, leasethe activities included in this category ts sect ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 19 Football Bowl Revenues I npu t all amounts received related to participation in a post - season football bowl game, including(Football Only) Expense reimbursementsTicket

19 sales T o t a l Ope r a t i n
sales T o t a l Ope r a t i ng enues T o t a l o f C a t e g o r i e s 1 - 1 9 . ��Page | Revised 3/10/2021PENDIX2021 Revised Expense Categoriesicsrameveal sleti(* denotes new or updated content for 2021 ID C a t e g o r y D e f i n i t i o n 20 A t h letic S t ud e n t Aid I npu t t h e t o tal dollar a m o un t o f a t h l e tic s t ud e n t aid f o r t h e r e p o r t i n g y e ar i n cl ud i n g : r sclessiscwaiailaral stid e (medical reasons) le (exhausted eligibility).Other expenses related to attendance Note: Division I Grantsaid equivalenciesare calculated by using the revenue distribution equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant amount). Other expenses related to attendance(also known as cost of attendance) should not be included in the granaid revenue distribution equivalencies. Only tuition, fees, room, board and course related books are countable for grantsaid revenue distribution per Bylaw 20.02.7. leticsaidawarrs,atessisttraild ted assescific Ts. Itissillarsin tsesRelaed ecificw asg ases fllars(allleastrt).Note: Pell grants are provided by the government, not the institution or athletics department, and therefore should be excluded from reporting in this category.Note: canwitin tssis(CA) ftwaequivalencieswill aticallyletic staid i

20 n cial Rrtiis selec 21 G u ara n tees
n cial Rrtiis selec 21 G u ara n tees I npu t a mount s p aid t o v isit in g p artici p ati n g institutions, including per diems and/or travel and meal expenses.This includes payments madedue to game cancellations. ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 22 Coaching Salaries, Benefits and Bonuses paid by the University and Related Entities Input compensation, bonuses and benefits paid to all coaches reportable on the university or related entities W2 and 1099 formsas well as nontaxable benefits(1098T)inclusive of: Gross wages and bonuses.Taxable and nontaxable benefits includallowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursementexemptions(for selfor adependent)earned deferred compensation, including those funded by the state.Place any severance payments in Category 26. Note: Bonuses related to participation in a postseason football bowl game should be included in Category 41 A . 23 Coac h i n g alaries, efits ases aid by a Tird Party I npu t c ompen sat ion , bonu s es a n d bene fits p aid to all c oa c he s b y a t h ird p a r ty a n d traally araionstitionas well as any nontaxable benefits,lud Car stipend.Country club membership.Allowances for clothing, housing, and entertainment.Speaking fees.Camps compensation.Media income.Shoe an

21 d apparel income.CateequCategorNote: Bon
d apparel income.CateequCategorNote: Bonuses related to participation in a postseasonfootballbowl game should be included in Category 41 24 Supp ort S taff/ istrative satioefits ases aid ersity aRelated tities I npu t c ompen sat ion , bonu s es a n d bene fits p aid to all a dm i n istr a ti v e a n d s uppo rt s taff repoversityrelaed etities(e.ionr clformas well as any nontaxable benefits, Gross wages and bonuses.Benefits including allowances, speaking fees, retirement, stipends, memberships, media income, tuition reimbursement/exemptionsand earned deferred compensation, including those funded by the statetaff membegendecifichleticsdeptmencific sport (i.e., director of men’s athletics), will have ir compensatepos Exses elatedecificfiels. leticsdeptmenstaffmembeassimenwomenrts idemwill epod asendeumn ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 25 Supp o rt S taf f / istrasatfitsaid ird I npu t c o m p e n sat i o n , b o nu s es a n d b e n e fits p aid to a d m i n istra t i v e a n d s upp o rt staff b y a ird ty atraallyarastitas well as nontaxable benefits,ng: Car stitryng, and entertainment.eakig fees.satia i CateCat 26 S e v era n c e Payents I npu t s ev e ra n ce p a y me n ts a n d a pp lica b le b e n e fits r e c o gn i z e d f o r p a s t c

22 o ac h i n g a n d istra 27 R e cr u
o ac h i n g a n d istra 27 R e cr u iti n g I npu t tra n s p o r t a ti o n , l o dg i n g a n d me als f o r p r o s p e ct i v e st ud e n t - a t h l e t e s a n d i n stit u t i o n al fficial afficialisits, tcallstitclesr airll astritratat 28 Te a m Tr a v el * I npu t air a n d g r o un d tr a ve l , l o dg i ng , me als a n d i n ci d e n tals (i n cl ud i n g h o u s i n g c o sts g scetitlatlar football wl ld r airas d tra Note: Expenses related to postseason football bowls should be included in Category 29 Sp o rts E qu i p me n t, Supp I npu t ite m s t h at are p r o v i d ed to t h e t e a m s o n l y . E qu i p m e n t a m o un ts a r e t h o se rati Note: Expenses related to postseason football bowls should be included in Category 30 Ga m e Ex p e n s es * I npu t g a me - d ay ex p e n ses o t h er t h an t r a v el w h ich are n e c e ssa r y f o r i n t e r c o l l e g iate ticsials,t staff,etc.ck tostior conference for hosting a tournament Note: Expenses related to postseason football bowls should be included in Category ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 31 Fun d Raising, ark I npu t c o sts as s o cia t e d w i th f un d raisi ng , m ar k e ti n g a n d p r om o t i o n f o r me d ia s, pubcati

23 32 Sp o rts C a m p ses I npu t
32 Sp o rts C a m p ses I npu t all ex p e n s es p aid b y t h e at h let i cs d e p art m e n t, i n cl ud i n g n o n - at h letics p e r s o nn e l salariesfits,stid cliics. l salaries fitsld d in Cat 33 Sp irit Gr o up s * I n cl ud e s upp o rt f o r s p irit g r o up s i n cl ud i n g b a nd s, c h ee rl e a d e rs, m as c o t s , d a n c e rs, e tc. Note: Expenses related to postseason football bowls should be included in Category 34 Athletic Facilities Debt Service, Leases and Rental Fees Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year regardless of entity paying (athletics, institution or other). Do not report depreciation. Note: If the institution is paying for all debt service, leases, or rental fees for athletic facilitiesbut not charging to athletics, this category should equal Category 6A. If athletics or other entities are paying these expenses or the institution is charging directly to athletics, this category will not equal Category 6A. 35 D ir e ct O ve rh e ad and AdministrativeExpenses I npu t ove r he ad a n d a dm i ni strati v e e x pen s e s paid by or charged directly to athletics including: Administrative/Overhead fees charged by the institution to athletics.Facilit

24 ies maintenance.Security.Risk Management
ies maintenance.Security.Risk Management.es. Equipment Repair.Telephone.Other Administrative Expenses. ��Page | Revised 3/10/2021 ID C a t e g o r y D e f i n i t i o n 36 I nd ir e ct stitSupp I npu t o v e r h e ad a n d a d m i n i strati v e e x p e n s e s N OT p aid b y o r c h ar g ed d irectly t o ticsng: Administrative/Overhead fees not charged by the institution to athletics.Facilities maintenance.Security.Risk Management.Utilities.Equipment Repair.Telephone.Other Administrative Expenses.Do not report depreciation.Note: This category should equal Category 6. 37 Me d ical Ex p e n s e s annurance I npu t me d ical e x p e n s e s a n d me d ical i n s u ra n ce p r em i u m s f o r st u d e n t - at h l etes. 38 M e m b e rs h i p s a n d Dus I npu t m e m b e rs h i p s, c o n f e r e n ce a n d a s s o ci a ti o n du e s. 39 Student - Athlete Meals (non travel) Include meal allowance and food/snacks provided to student - athletes. Note: Meals provided during team travel should be reported in Category 28. 40 Ot he r O pe ra t i n g Expenses I npu t a n y ope rati n g e x pense s p aid b y at h l e ti c s in the report year which cannot be classified into one of the stated categories, including: Nonteam travel (conferences, etc.).Team banquets and awards.If

25 the figure is greater than 10% of total
the figure is greater than 10% of total expenses, please report the top three activities included in this category in the comments section. 4 1 Football Bowl Expenses I npu t all expenditures related to participation in a post - season football bowl game, including(Football Only) Team travel, lodging and meal expenses.Bonuses related to football bowl participation.Spirit groups.Uniforms Note: All post - season football bowl related coaching compensation/ bonuses should be 41A Football Bowl Expenses Coaching Compensation/ Bonuses I npu t all coaching bonuses related to participation in a post - season football bowl game (Football Only) Note: All other postseasonfootballbowl related expenses should be reported in Category 41, Football Bowl Expenses. T o t a l Ope r a t i ng E xpen s es T o t a l o f C a t e g o r i e s 20 - 41 A . ��Page | Revised 3/10/2021APPENDIX C| Other Reporting Itemslease(* denotes new or updated content for ID C a t e g o r y D e f i n i t i o n 50 Excess Tra n sf e r s stit I npu t, if a pp lica b le, t h e a m o un t o f at h l e ti c - r e lat e d f und s f o r t h e r e p o r ti n g ye ar t h at a re trited stitlicain alld in ry 5. 51 C o n fe r e n ce Realigment Exnes I n p u t on e - time a m ou n ts p a i d b y a t h l et

26 i cs an d b y t h e in s t i t u t
i cs an d b y t h e in s t i t u t io n a b o ve no r m a l o p e r a t i n g es fce feefeefeesin). es velevees Categorysho es 52 To t a l A t h l et i cs ted I n p u t v a lu e o f a t hl e t i cs d e b t a t t h e e n d of t h e r e p o r t i n g y e a r . Note: this is the total value of athletics debt. Category 34 above represents payments made against debt held during the current reporting period. 53 To t a l I n s t i t u t io n al Deb I n p u t t o t a l v a lu e o f in s t i t u t i on a l d e b t a t t h e e n d o f t h e r e p o r t in g y e a r . E n s u r e a t h l et i cs ted 54 V a l u e o f A t h l et i cs Dedcated Enments I n p u t t o t a l fair market v a lu e o f a t hl e t i cs - d e d i c a ted e n do w m e n ts a t t h e e n d o f t h e reptinyar. 55 V a l u e o f Instituionl Enments I n p u t t o t a l fair market v a lu e o f in s t i t u t i on a l e n d o w m e n ts at t h e e n d o f t h e r e p o r t i n g y e a r . 56 Total Athletics Related Capital Expenditures Input cost of athletics related capital expenditures for the reporting year. ��Page | Revised 3/10/2021APPENDIX D| Minimum NCAA AgreedUponProceduresfor RevenueExpensesand Other Reporting ItemsMINIMUMAGREEDUPONPROCEDURESPROGRAM FORREVENUESFo

27 llowinga complete listing of the minimum
llowinga complete listing of the minimumagreeduponproceduresfor revenues,category,to be performedthestatementtheindependentaccountant.Before thecommencementfieldwork,theindependentaccountant shouldensurethatthe amountsreported onthestatement agreetheinstitution'sgeneralledger. Forallrevenue categoriesperformtheminimumagreedproceduressetforthbelow.Compareandagreeeachoperatingrevenuecategoryreportedthestatementduringthe reportingperiodsupportingschedulesprovidedtheinstitution.If a specific reporting category is less than % of the total revenues, no procedures are required for that specific category.Compareandagree a sampleoperatingrevenue receiptsobtainedfromtheabove operatingrevenuesupportingschedulesadequatesupportingdocumentation.Comparemajor revenueaccountover10%of thetotal revenues topriorperiodamountsandbudgetestimates. Obtainanddocumentan explanationanyvariationsgreater thanReportthe analysissupplementthefinalAgreedUponproceduresreport.TicketSalesCompareticketssoldduringthereportingperiod,complimentaryticketsprovidedduring thereportingperiodandunsoldtickets torelatedrevenuereportedtheInstitutionin thestatementandtherelatedattendancefiguresand recalculatetotals. StudentFeesCompare and agree student fees reported by the institution in the statement for the reporting to student enrollments during the same reporting periodand recalculate totalsObtaindocumentationof instituti

28 onmethodologyforallocatingstudentfeesint
onmethodologyforallocatingstudentfeesintercollegiateathleticsprograms.If theathleticsdepartment is reportingthatallocationof studentfeesshouldbe countableas generatedrevenue,recalculatethetotalstheirmethodologyforsupporting thattheyareablecountsport. Tiethecalculationsupportingdocumentssuchas seat manifests, ticket sales reports and student fee totals.DirectStateOtherGovernmentalSupportComparedirectstateother governmentalsupportrecordedtheinstitutionduringthe ��Page | Revised 3/10/2021reportingperiodwithstateappropriations,institutional authorizationsand/orother corroborativesupportingdocumentationand recalculate totals.DirectInstitutionalSupportComparethedirectinstitutionalsupportrecordedtheinstitutionduringthereporting periodwiththeinstitutionalsupportingbudgettransfersdocumentation andother corroborativesupportingdocumentationand recalculate totalsTransfersBackInstitutionComparethetransfersbackinstitutionwithpermanenttransfersbackinstitution fromthe athleticsdepartmentand recalculate totalsIndirectInstitutionalSupportComparetheindirectinstitutionalsupportrecordedtheinstitutionduringthereporting periodwithexpensepayments,costallocation detailandothercorroborativesupporting documentationand recalculate totalsGuaranteesSelectsamplesettlementreportsforawaygamesduringthereportingperiodand agreeeachselectiontheinstitution'sgeneralledgerand/orstatementand recalcu

29 late totalsSelect a samplecontractual ag
late totalsSelect a samplecontractual agreements pertaining torevenues derived from guaranteedcontestsduringthereportingperiodandcompareandagreeeachselection to theinstitution'sgeneralledgerand/orthestatementand recalculate totalsContributionsAnycontributionsmoneys,servicesreceiveddirectlyintercollegiate athletics program franyaffiliated or outsideorganization, agencygroupof individuals(twomore)includedabove(e.g.,contributionscorporate sponsors)thatconstitutespercentmoreaggregateforthereportingyearall contributions receivedforintercollegiateathleticsduringthereportingperiodsshallobtainandreview supportingdocumentationforeachcontributionand recalculate totals KindCompare thekind recorded bythe institutionduringthe reporting periodwith schedulekinddonationsand recalculate totals ��Page | Revised 3/10/2021CompensationandBenefitsProvidedThirdPartyObtain the summary of revenues from affiliated and outsideorganizations (the"Summary")theendof thereportingperiodfromtheinstitutionand select a sample of funds from the Summary and compare and agree each selection to supporting documentation, the institution's general ledger and/or the Summaryand recalculate totalsMediaRightsObtainandinspectagreementsunderstandtheinstitution's totalmediabroadcast, television,radio)rightsreceivedtheinstitutionthroughtheirconferenceofficesas reported in the statementCompareand agreethemedia

30 rightrevenuessummarystatementall mediari
rightrevenuessummarystatementall mediarightsidentified, if applicable, and theinstitution'sgeneral ledgerand recalculate totalsLedgertotalsmaydifferentfortotalconferencedistributionsmedia rightsarebroken separately.DistributionsCompare the amounts recorded inthe revenueand expense reporting general ledgerdetail forNCAAdistributions andothercorroborative supporting documentsand recalculate totalsConferenceDistributionsand Conference Distributions of Football Bowl Generated RevenueObtainandinspectagreementsrelatedtheinstitution's conferencedistributionsand participationrevenuesfromtournaments duringthereportingperiodforrelevantterms andconditions.Compareandagreetherelatedrevenuestheinstitution'sgeneralledger,and/orthe statementand recalculate totalsProgramSales,Concessions,NoveltySalesandParkingComparethe amountrecordedtherevenuereportingcategorygeneralledger detail of program sales, concessions, novelty salesandparkingwellanyother corroborativesupportingdocumentsand recalculate totals ��Page | Revised 3/10/2021Royalties,Licensing,AdvertisementsandSponsorshipsObtainandinspectagreementsrelatedtheinstitution'sparticipationrevenuesfrom royalties,licensing,advertisementsandsponsorshipsduringthereportingperiodforrelevanttermsandconditions.Compareandagreetherelatedrevenuestheinstitution's generalledger,and/orthestatementand recalculate totalsSportsCampRevenuesInspec

31 t sportscampcontractbetween theinstituti
t sportscampcontractbetween theinstitutionand persons) conducting institutional sportscamps orclinicsduring the reportingperiod to obtain documentationof theinstitution'smethodologyforrecordingrevenuesfrom sports camps.Obtainschedulesof campparticipantsand select a sample of individual camp participant cash receipts from the schedule of sports camp participants and agree each selection to the institution's general ledger, and/or the statementand recalculate totalsAthleticsRestrictedEndowmentandInvestmentIncomeObtain and inspectendowmentagreements(if any)forrelevantterms andconditions.Compareandagreetheclassificationanduseendowmentandinvestmentincome reportedthestatementduringthereportingperiodtheusesincomedefwithin therelatedendowmentagreementand recalculate totalsOtherPerformminimumagreedproceduresreferencedforallrevenuecategoriesand recalculate totalsFootball Bowl RevenuesObtain and inspect agreements related to the institution's revenues from postseason football bowl participation during the reporting period to gain an understanding of the relevant terms and conditions.Compare and agree the related revenues to the institution's general ledger, and/or the statement and recalculate totals. ��Page | Revised 3/10/2021MINIMUMAGREEDUPONPROCEDURESPROGRAM FOREXPENSESFollowingcompletelistingtheminimumagreedprocedures forexpenses,category,performedthestatementby thei

32 ndependentaccountant.Beforethe commencem
ndependentaccountant.Beforethe commencementof fieldwork, theindependent accountant should ensure thatthe amounts reportedthestatementagreetheinstitution'sgeneralledger.Compareandagree eachexpensecategoryreportedthestatementduringthereporting periodsupportingschedulesprovidedtheinstitutionIf a specific reporting category is less than % of the total expenses, no procedures are required for that specific category.Compareandagreesampleexpensesobtainedfromtheaboveoperatingexpensesupportingschedulesadequatesupportingdocumentation.Compare eachmajorexpenseaccountover10% of the total expensespriorperiodamounts andbudgetestimates. Obtainanddocumentan explanationanyvariationsgreater thanReportthe analysis supplementthefinalAgreedUponproceduresreport.AthleticStudentAidSelectsamplestudentsthetotalstudentathletesforinstitutions whohaveusedNCAA'sComplianceAssistant(CA) softwareprepareathleticaiddetail, with a maximum sample size of 40and 20% oftotalstudentathletesforinstitutionswhohave, with a maximum sample size of 60fromthelistingof institutionalstudentaidrecipientsduringthereportingperiod.Data should be captured by the institution through the creation of a squad/eligibility list for each sponsored sport.Note: The Division I revenue distribution equivalencies (athletic grant amount divided by the full grant amount) should only include tuition, fees, room, board and required courserelated

33 books, per Bylaw 20.Cost of Attendance o
books, per Bylaw 20.Cost of Attendance or Other Expenses Related to Attendance are not countable for revenue distribution purposes. To access revenue distribution equivalencies within Compliance Assistant (CA), go to Reports� StandardReports� Calculation of Revenue Distribution Equivalencies Report (CRDE). Obtain individual studentaccount detail for eachselection and comparetotalaid in the institutions student systemthestudent'sdetail in CA or the institution report that ties directly the NCAA Membership Financial Reporting System Division I Institutions Only:Performcheckeachstudentselected toensuretheir informationwas reported accuratelyeithertheNCAA'ssoftwareentereddirectlyinto theNCAAMembershipFinancialReportingSystemusingthefollowingcriteria: Theequivalencyvalueforstudentathleteallsports,including headcount sports,needconvertedfullequivalencyvalue.Thefulltime equivalencyvaluecalculatedusingtheathleticgrantamountreportedthe ��Page | Revised 3/10/2021Calculation of Revenue Distribution Equivalencies Report (CRDE) from thenumeratorandthefullgrantamountwhichis thetotalcostfortuition,fees, required courserelated books,roomandboardforacademicyearthedenominator. If using the NCAAsoftware, this equivalency value willbe calculated for you on the CRDE reportlabeled "RevenueDistributionEquivalentAward".rantsaid is calculated by using the revenue dist

34 ribution equivalencies by sport and in a
ribution equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant amount).Other expenses related to attendance (also known as cost of attendance) should not be included in grantsaid revenue distribution equivalencies. Only tuition, fees, room, board and courserelated books are countable for grantsaid revenue distributionper Bylaw 20.02.7).Note: for compliance purposesequivalencies may include otherexpenses related to attendance per Bylaw , however these expensee not allowed to be included for revenue distribution equivalencies.Full grant amount should be entered as a full year of tuition, not a semester or quarter.Studentathletes are to be counted once, regardlessof multiple sport participation,and should not receive a revenue distribution equivalency greater than 1.00.Athletics grants are valid for revenue distributionpurposes only in sports in which the NCAA conducts championships competition, emerging sports for women andfootballbowl subdivision football.Grantsaid are valid for revenue distribution purposes in NCAA sports that do not meet the minimum contests and participants’ requirements of Bylaw 20.9.6.3.Institutions providing grants to studentathletes listed on the CRDEas “Exhausted Eligibility (fifthyear)” or “Medical” receive credit in the grantsaid component.The athletics aid equivalency cannot exceed maximu

35 m equivalency limits. However, the tota
m equivalency limits. However, the total revenue distribution equivalency can exceed maximum equivalency limits due to exhausted eligibility and medical equivalencies (reference Bylaw 15.5.3.1).If a sport is discontinued and the athleticgrant(s) are still being honored by the institution, the grant(s) are included in studentathlete aid for revenue distribution purposes.Allequivalencycalculationsshouldroundedtwo decimalplaces. ��Page | Revised 3/10/2021If a selected student received a Pell Grant, ensure the value of the grant is not included in the calculation of equivalencies or the total dollar amount of student athletic aid expense for the institution.If a selected student received a Pell Grant, ensure the student’s grant was included in the total number and total dollar value of Pell Grants reported for Revenue Distribution purposes in the NCAA Membership Financial Reporting System.32.RecalculatetotalsforeachsportandoverallGuaranteesObtainandinspectvisitinginstitution'sawaygamesettlementreportsreceivedthe institutionduringthereporting periodandagreerelatedexpensestheinstitution's generalledgerand/or thestatementand recalculate totalsObtain and inspectcontractualagreements pertainingexpensesrecordedthe institutionfromguaranteedcontestsduringthereportingperiod.Compare and agree related amounts expensed by the institution during to the institution's gen

36 eral ledger and/or the statementand reca
eral ledger and/or the statementand recalculate totalsCoachingSalaries,Benefits,andBonusesPaidtheUniversityandRelatedEntitiesObtainandinspectlistingcoachesemployedtheinstitutionandrelatedentities duringthereportingperiod.Select a sample of coaches' contracts that must include football, and men's and women'sbasketball from the listing.Compareandagreethefinancialtermsandconditionsselectiontherelated coachingsalaries,benefits,andbonusesrecordedtheinstitutionandrelatedentitiesin thestatementingthereportingperiod.Obtain and inspect payroll summary registers for the reporting year for each selection.Compareandagreepayrollsummaryregistersfromthereportingperiodtherelated coachingsalaries,benefitsandbonusespaid bytheinstitutionandrelatedentitiesexpense recordedtheinstitutionthestatementduringthereportingperiod. Compareandagreethetotalsrecordedanyemploymentcontractsexecutedforthe sampleselectedand recalculate totalsCoachingOtherCompensationandBenefitsPaidThirdPartyObtain and inspect a listing of coaches employed by third parties during the reportingperiod.Select a sample of coaches' contracts that must include football, and men's and women's basketball from the listing.Compareandagreethefinancialtermsandconditionsselectiontherelated ��Page | Revised 3/10/2021coachingothercompensationandbenefitspaidthirdpartyandrecordedthe institutionthestatementduringthereportingperiod.

37 Obtainandinspectreportingperiodpayrollsu
Obtainandinspectreportingperiodpayrollsummaryregistersforeachselection.Compare and agree related payroll summary register to the coaching other compensation and benefits paid by a thirdpartyexpenses recorded by the institution in the statement during the reporting periodand recalculate totalsSupportStaff/AdministrativeSalaries,BenefitsandBonusesPaidtheUniversityandRelatedEntitiesSelectsamplesupportstaff/administrativepersonnelemployedtheinstitutionand relatedentitiesduringthereportingperiod.Obtain and inspect reporting period summary payroll register for each selection.Compare andagree relatedsummary payroll registertherelatedsupport staff administrative salaries,benefitsandbonusespaidtheinstitutionandrelated entitiesexpenserecordedtheinstitutionthestatementduringthereportingperiodand recalculate totalsSupportStaff/AdministrativeOtherCompensationandBenefitsPaidThirdPartySelectsamplesupportstaff/administrativepersonnelemployedthethirdparties during thereportingperiod.Obtainandinspectreportingperiodpayrollsummaryregistersforeachselection.Compare and agree related payrollsummaryregisters totherelatedsupport staff administrativeothercompensationandbenefitsexpenserecordedtheinstitution thestatementduringthereportingperiodand recalculate totalsSeverancePaymentsSelectsampleemployeesreceivingseverancepaymentstheinstitutionduringthe reportingperiodandagreeseverancepaymenttherelatedter

38 minationletteror employmentcontractand r
minationletteror employmentcontractand recalculate totals RecruitingObtain documentationof the Institution's recruiting expense policies.CompareandagreeexistinginstitutionalandNCAArelatedpolicies.Obtain general ledger detail and compare to the total expenses reportedand recalculate totals ��Page | Revised 3/10/2021TeamTravelObtain documentationof the Institution's team travel policies.Compare and agree to existing institutionaland NCAArelated policies.Obtaingeneralledgerdetailandcomparethetotalexpensesreportedand recalculate totalsEquipment,UniformsandSuppliesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsampletransactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsGameExpensesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsFundRaising,MarketingandPromotionObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsSportsCampExpensesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsSpiritGroupsObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactiona

39 ndaccuracyrecordingand recalculate total
ndaccuracyrecordingand recalculate totals AthleticFacilityDebtService,LeasesandRentalFeesObtainlistingdebtserviceschedules, leasepaymentsandrentalfeesforathletics facilitiesforthereportingyear. Comparesamplefacilitypaymentsincludingthetop twohighestfacilitypaymentsadditionalsupportingdocumentation (e.g.debtfinancing agreements,leases,rentalagreements). ��Page | Revised 3/10/2021Compareamountsrecordedamountslistedthegeneralledgerdetailand recalculate totalsDirectOverhead andAdministrativeExpensesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsIndirectInstitutionalSupportTestedwithrevenuesectionIndirectInstitutionalSupport.MedicalExpensesandMedicalInsuranceObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistenceof transactionandaccuracyrecordingand recalculate totalsMembershipsandDuesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsOtherOperatingExpensesandTransfersInstitutionObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsStudentAthletMeals (nontravel)Obtaingeneralledgerdetailandcomparethetotalexpe

40 nsesreported. Selectsample transactions
nsesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecording and recalculate totals. Football Bowl ExpensesObtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals. ��Page | Revised 3/10/2021ADDITIONALMINIMUMAGREEDUPONPROCEDURES orderforthe NCAAplacereliancetheDivision Ifinancialreportingto calculate the Division I NCAArevenuedistributions, which is a financial benefit to the institution,thefollowingprocedureare required GrantsAid: Compareandagree thesportssponsoredreportedtheNCAAMembershipFinancial ReportingSystemtheCalculation of Revenue Distribution Equivalncies Report (CRDE) from Compliance ssistanor other report that supports the equivalency calculationsfromtheinstitution.TheNCAAMembership Financial ReportingSystem populatesthesports fromtheNCAASports Sponsorship and Demographics Formas theyare reportedtheinstitutionbetween May and AugusttherediscrepancythesportssponsoredbetweentheNCAA MembershipFinancialReportingSystemandtheCRDE or other report that supports theequivalency calculationsinquireaboutthediscrepancyandreportthejustificationtheAUP report.Compare current year GrantsAid revenue distribution equivalencies to prior year reported equivalencies per the Membership Financial Report submissio

41 n. Inquire and document an explanation f
n. Inquire and document an explanation for any variance great than +/4%.Sports Sponsorship:Obtain the institution’s Sports Sponsorship and Demographis Formsubmitted to the NCAAfor the reporting yearbetween May and August. Validatethat the countable NCAA sports reported by the institution metthe minimum requirementsset forth in Bylaw 20.9.6.3related tothe number of contests and the number of participantsIf the institution requested and/or received a waiver related to minimum contests or minimum participants for a sport, that sport would not qualify as a sponsored sport for the purposes of revenue distribution.Also, only sports in which the NCAA conducts championships competition, emerging sports for women and bowl subdivision football are eligible.Once countable sports have been validated, ensurethat the instutionhas properly reported these sports as countable for revenue distribution purposeswithin the NCAA Membership Financial Reporting System. Note: Any discrepanciesMUST be resolved within the NCAA Membership Financial Reporting System prior to the report being submitted to the NCAA.Compare currentyear number of Sports Sponsored to prior year reported total per the Membership Financial Report submission. Inquire and document an explanation for any variance.Note for 2020reporting only: portsan institution expected to sponsor in academic year , as reported on the insti

42 tution’s Sports Sponsorship and Dem
tution’s Sports Sponsorship and Demographics formwould qualify as a sponsored sportfor the purposes of evenue istribution.This exception is consistent with the intent of the Division I Council Coordination Committee’s decision on March 25, 2020to grant an extraordinary blanket waiver in light of the impact of the COVID19 global pandemic ��Page | Revised 3/10/2021Pell Grants:Agree the total numberof Division I studentathletes who, during the academic year, received a Pell Grant award (e.g. Pell Grant recipients on Full Athletic Aid, Pell Grant recipients on Partial Athletic Aid and Pell Grant recipients with no Athletic Aid)and the total dollar amount of these Pell Grants reported in the NCAA Membership Financial Reporting Systema reportgenerated out of the institutions financial aid records of all studentathletePell Grants.Note 1: Only Pell Grants for sports in which the NCAA conducts championships competition, emerging sports for women and bowl subdivision football are countable.Note 2: Studentathletes should only be counted once even if the athlete participates in multiple sportsNotendividual studentaid file testing in step 3above should tie any selected student athletes who received Pell Grants back to the report of all student athlete Pell Grants to test the completeness and accuracy of the report.Compare current year Pell Grants total to prior y

43 ear reported total per the Membership Fi
ear reported total per the Membership Financial Report submission. Inquire and document an explanation for any variance greater than +/20 grants. ��Page | Revised 3/10/2021MINIMUMAGREEDUPONPROCEDURESPROGRAM FOROTHER REPORTING ITEMSFollowingcompletelistingtheminimumagreedprocedures forother reporting itemscategory,performedthestatementby theindependentaccountant.Beforethe commencementof fieldwork, theindependent accountant should ensure thatthe amounts reportedthestatementagreetheinstitution'sgeneralledger.ExcessTransfersInstitutionand Conference Realignment ExpensesObtaingeneralledgerdetailandcomparethetotalexpensesreported. Selectsample transactionsvalidateexistencetransactionandaccuracyrecordingand recalculate totalsTotal Athletics Related DebtObtainrepayment schedules for all outstanding intercollegiate athletics debt during the reporting periodRecalculate annual maturities (consisting of principal and interest) provided in the schedules obtained.Agree the total annual maturitiesand total outstanding athletic related to supporting documentation and the institution’s general ledger, as applicable.Total Institutional DebtAgree the total outstanding institutional debt to supporting documentation and the institution’s audited financial statements, if available, or the institution’s general ledger.Value of Athletics Dedicated Endowmentsain a sched

44 ule of all athletics dedicated endowment
ule of all athletics dedicated endowmentsmaintained by athletics, the institution, andaffiliated organizations.Agree the fair market value in the schedule(s) to supporting documentation,the general ledger(s)audited financial statements, if available.Value of Institutional EndowmentsAgree the total fair market value of institutional endowmentsto supporting documentation,the institution’s general ledger and/or audited financial statements, if available.Total Athletics Related Capital ExpendituresObtaina schedule of athletics related capital expenditures made by athletics, the institution, and affiliated organizations during the reporting period ��Page | Revised 3/10/2021Obtain general ledger detail and compare to the total expenses reported. Select a sample of transactions to validate existence of transaction and accuracy of recording and recalculate totals. ��Page | Revised 3/10/2021APPENDIX E| Independent Accountant’s Reporton AgreedUpon ProceduresTheindshouldof indiThet should in theollowingnts:A titleluds theindntition ofthentitionthesubjtheitttionereludingthe iod nd point in timeto thethent;ntition oftheonsibleA stnt tht thesubjis thesponsibilisponsiblethethosethees ntid in the omplitionnts,thewhireethentierfssistthe ting thentiomplwithntsthe effss ofits intol ovomplithewithtionblishnstituteublic nts;thethesolthesposibilithe

45 nd a disr ofsposibilithe suthose A lis
nd a disr ofsposibilithe suthose A list oftheerfereto)indigs;ppliiption oflimits;thetitiondidtion of the subjthe objtive of whiuldbe the ssionof opinion,disopinionon thesubjthetitionerfdditionothve ome totheractitioner’ntion tht would htheusetheuseintsolthe ��Page | Revised 3/10/2021pplitions ortions s ordinppliiption ofthessistovidlist;Thel orinttheractitionThe ��Page | Revised 3/10/2021APPENDIX F| Common Questions and AnswersFor a complete list of Common Questions and Answers, please reference the FAQ document located on the NCAA Membership Financial Reporting System webpagewithin ncaa.org intuditorone minstitutionthe induditor nothinstituton in theovidthe individuinduditor a stof tht institution.r institutinsionof the ddline ompltionof the reeNo. Nisltionvisionwhithedlinereetheuditdivisionof hition onsidd indnt?sinindividuerfthempltheto the torintudits,ovidthe intuditdivisionerfe minimumreeonsistwithreeinstiution. ns omplitheAs a Division I member fomplquithellottwould onstitutevioltionBylawTheinstitutionuldsubjto the Assotionrcewould the NAA theumstvioltion,the institutionimpld to pHowDivisioninstitutiontisy thequithe institution spospot theDivisionThe Ntionsommittingune 30,1993,DivisioninstitutionsponsoDivisionsposubjDivisionisltivetiongustthe DivisionI spoThis inttiontheviousisltive stinttion of �

46 ;�Page | Revised 3/10/2021n indti
;�Page | Revised 3/10/2021n indtion ths not onstitutetion me onlumni tion, tion)d totivitiludtheinstittionuditby theuditord to theinstitutionuditoindividutwoposethe eration f monor r on blf ofn intollthlm should bed in thereeoutstionsindoups,tions, sus those thnot undthe puof diinstitutionht,e idntid, how is thto beludd in thereeupon Eiththetionntsshoulduditindtheinstitution,to theintd. Also,/oroutsidetionof the institutionthlshouldbe obtwiththe recd in thethlountids.theompiling thetotdollan thl institutiondisoseootnotethethles aibutioutsidesouludtion orindithe Nthetionntitltionof intollte thl) thonstitutibutionsreceibutionsspo. Thesouom whilsobe dislosootnote tothe of institutionwithwhiouldrecludetimption bed to t on themost nt t is ompl Theinstitution should t theAA Administtiveuid ��Page | Revised 3/10/2021APPENDIX | NCAA Online Financial Reporting LinksHelpful linksand resourcesocated the MembershipFinancial Reporting System website: Logon to the NCAA Financial Reporting System (FRS).FY2021 AgreedUpon Procedures.FRS Help Video.NCAAAUP andFRS FAQFY2021 FRS Supplemental Tool.List of key dates for FY2021 reporting.List of key resources and contacts.SingleSource Sign(NCAA My Apps)Quick Start Guide and Users Guide.assistance in accessingNCAAMembership Financial Reporting Systemasecontact your oncampus Single Source Sign(NCAA My Apps) administrato