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NCAA Membership Financial Reporting System

NCAA constitution, Article 2(D)(1)(c) states that all members of the NCAA must submit annually its financial data as determined by the division detailing operating revenues, expenses and capital relating to the intercollegiate athletics program. The financial data is subject to the Agreed-Upon Procedures performed by a qualified independent accountant annually for DI members and at least once every three years for DII members.

Division III members are provided with two methods in which to meet the constitutional requirement; submit financial data annually to the NCAA via the Membership Financial Reporting System or submit the EADA Certificate of Completion to the NCAA via the Membership Financial Reporting System.

Institutions that provide data will see it populated in the NCAA Institutional Performance Program (IPP) in the spring.  IPP allows institutions to view their data while comparing and benchmarking their data with other groups of institutions and peers.  As always, the NCAA will maintain its policy of not releasing information submitted by individual institutions; only the aggregate results by NCAA division will be released.

The Membership Financial Reporting application opens on September 15 and closes January 15, extensions will not be granted.  It is accessible via NCAA My Apps (single-source sign-on).  Users will need a NCAA My Apps login and access to the Membership Financial Reporting application.  The institution or conference’s NCAA My Apps administrator can provide assistance.

FY2025 reporting

FY2025 NCAA Agreed-Upon Procedures and related revenue and expense category definitions effective for the 2024-25 reporting year (for submission by January 15, 2026) are available. To access the details of these changes, select the link below:

Help links

To access a pdf of prior year submissions from within the NCAA Financial Reporting Application (FRS): using the tabs at the top of the webpage click Review/Submit from the drop-down menu then select Print Menu.  To the upper right of the webpage select the Reporting Year by using the drop-down menu.  In the middle of the webpage select All Content or individual pages then click Run Report(s).  If the form was completed and submitted, you should be able to view the produced report.

Schedule / key dates for FY2025 reporting

What Item Presented To Deadline
NCAA Revenues and Expenses Reporting: The NCAA requires that institutions submit revenues and expenses information for their athletic department as well as other general information online annually. This report is mandatory in Divisions I and II.  For Division III institutions, two options are available to meet the requirement. This report is to be reviewed by the Chief Executive Officer of the institution prior to submitting electronically to the NCAA. Extensions are not permitted. NCAA Revenues and Expenses NCAA Due annually on January 15th
Agreed-Upon Procedures Reporting: The NCAA requires institutions to have an independent public accountant review their revenues and expenses according to the NCAA Agreed-Upon Procedures Guidelines. The report issued by the independent accountant is to be submitted to the Chief Executive Officer of the institution.  This review should be completed prior to submitting the Financial Report. Agreed-Upon Procedures Report Institution's CEO Due annually on January 15th

Need help? For specific help with the NCAA system related to these topics:

Topic Contact Recsource/E-mail
Username/Password to the NCAA Financial Reporting System (FRS) NCAA Financial Reporting Help Quick Start Guide
Technical/functionality issues with the system NCAA Financial Reporting Help ncaafrs@ncaa.org
NCAA Agreed Upon Procedures and FRS Reporting definitions (revenue/expense categories) Andrea Worlock Reporting requirements and definitions
Revenue Distribution reporting (Sports Sponsorship, Grants-in-Aid and Pell Grants) in FRS
Miscellaneous questions NCAA Financial Reporting Help
Institutional Performance Program
NCAA Academic and Membership Affairs
 ipp@ncaa.org
Sports Sponsorship and Demographics Form (due June 30 annually)
 NCAA Research sportssponsorship@ncaa.org
Report of Uses submissions in Revenue Distribution (due August 31 annually)
 Report of Uses Quick Guide

U.S. Department of Education

The U.S. Department of Education's required EADA (Equity in Athletics Disclosure Act) report should be submitted annually via their website located at http://surveys.ope.ed.gov/athletics/

The NCAA does not have the ability to access login information or assist with the U.S. Department of Education’s website. EADA assistance is offered by the Department of Education via the website.