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NCAA Membership Financial Reporting System

Member institutions submit financial data detailing operating revenues and expenses related to its intercollegiate athletics program to the NCAA on an annual basis. The financial data are subject to agreed-upon procedures performed by a qualified independent accountant annually for DI members, at least every three years for DII members and voluntarily for DIII members. Institutions that provide data will see it populated in the NCAA Institutional Performance Program (IPP) in the spring. IPP allows institutions to not only view their data, but allows schools to compare and benchmark their data with other groups of institutions and peers.

We have provided the Excel-based version as a supplemental tool to assist in the collection of data. 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 System is available beginning September 15 and will remain open through January 15, accessible via single-source sign-on access. When the submission deadline falls on a weekend or federal holiday, the deadline will be extended to the next business day. Users will be required to have single-source sign-on access allowing institutions to assign individuals to the system. To access instructions for single-source sign on, select the appropriate link below:

FY2021 reporting

FY2021 NCAA Agreed-Upon Procedures and related revenue and expense category definitions effective for the 2019-2020 reporting year (for submission by January 15, 2021) are available. To access the details of these changes, select the link below:

Help links

Remember - There are links to FY2005 - FY2020 submissions in the Print Menu.

Schedule / key dates for FY2021 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.  It is voluntary, but recommended, for Division III institutions. This report is to be reviewed by the Chief Executive Officer of the institution prior to submitting electronically to the NCAA. NCAA Revenues and Expenses NCAA 5 p.m. Eastern time Saturday, January 15, 2022
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. Agreed-Upon Procedures Report Institution's CEO 5 p.m. Eastern time Saturday, January 15, 2022

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
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
Sports Sponsorship and Demographics Form (due July 26 annually)
NCAA Research
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

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.