NCAA Constitution, Article 2(D)(1)(c) requires all NCAA member institutions to annually submit financial data — including operating revenues, expenses, and capital — related to their intercollegiate athletics program. The data is subject to Agreed-Upon Procedures performed by a qualified independent accountant: annually for Division I members, and at least once every three years for Division II members.
Institutions that submit data will see it populated in the NCAA Institutional Performance Program (IPP) in the spring, allowing schools to compare and benchmark against peer institutions. The NCAA may use aggregated data to support research, but never releases information from individual institutions — only aggregate results by division. Institutions may choose to share all or some of their data with their conference and/or the College Sports Commission.
Open Sept. 15 – Jan. 15 Annually
The Membership Financial Reporting application is accessible via NCAA My Apps (single sign-on). Extensions will not be granted. Users need an NCAA My Apps login and access to the application — your institution or conference’s NCAA My Apps administrator can help.
Requirements by Division
Reporting obligations differ by division. Select your division below for a full breakdown of what’s required and how often.
FY2026 Reporting Resources
Agreed-Upon Procedures and revenue/expense category definitions effective for the 2025-26 reporting year. Submissions due January 15, 2027.
FY2026 procedures and category definitions
Common questions on reporting requirements
FY2026 reporting workbook (XLSX)
Access the Financial Reporting System
Revenue Distribution Data Submission Tutorials
Step-by-step video walkthroughs for Division I institutions submitting Revenue Distribution data through FRS. Watch the tutorial that matches your data type, then log in to submit.
How to submit Sports Sponsorship data in FRS
How to submit Grants-in-Aid data in FRS
How to submit Pell Grant data for the Special Assistance Fund
Submit your data in the Revenue Distribution system
Accessing Prior-Year Submissions
To access a PDF of prior-year submissions from within FRS: click the tabs at the top of the page and select Review/Submit from the dropdown, then choose Print Menu. In the upper right, select the Reporting Year from the dropdown. In the middle of the page, select All Content or individual pages, then click Run Report(s). If the form was completed and submitted, the report will be viewable.
U.S. Department of Education — EADA
The U.S. Department of Education’s required EADA (Equity in Athletics Disclosure Act) report is submitted separately via the Department of Education’s website. The NCAA cannot access EADA login information or assist with the Department of Education’s website. EADA support is offered directly through their site.