Multi-Year Audit Plan

Ongoing Services.

• Unqualified independent auditors’ report.

• Management comment letter.

• Audit of the financial statements of the NCAA’s qualified savings plan and retirement plan.

• Preparation of the NCAA’s tax returns (federal, state, benefit plans, property tax).

• Exempted contest agreed-upon procedures.

• Deferred compensation plan review.

Additional Services (listed in priority order).

• APR compliance testing.

• Intermediate sanctions review.

• Championships site selections and ticketing procedures.

• Training related to corporate sponsorships.

• Sales tax recovery project related to hotel occupancy costs.

• Initial eligibility clearinghouse process review.

• Assets and rights fees valuation.