NCAA Agreed-Upon Procedures (AUP)
With the interruption of endless revenue streams during the pandemic, collegiate athletics departments are struggling to balance budgets. Add to that competitive pressures to operate beyond the typical level of expenses, and it’s no wonder athletics business office operations are becoming increasingly complex.
For you, this means bigger challenges providing senior leadership with key financial information that adds context for well-informed decision making. It also means increased public scrutiny on the uses of your financial resources. Your stakeholders rely on your NCAA financial reports – and they don’t always paint an accurate picture of your athletic department’s financial position.
How do you ensure your financial reporting complies with NCAA bylaws and the narrative supporting your financials is clear and complete? By having James Moore perform your annual NCAA agreed-upon procedures engagement.
The Team Behind Your Team!
You deserve to work with a CPA firm as passionate about college sports as you are. Our dedicated Collegiate Athletics Services team has served more than 30 universities across more than 10 conferences nationwide. Our knowledge about your business will rival any accounting firm in the country, regardless of location. Because we’re hyper-niched in this area, we can understand your concerns on a deeper level and make a positive impact.
In an NCAA agreed-upon procedures engagement, we’ll evaluate your Statement of Revenues and Expenses and your control environment. Not only does this make sure they’re in compliance with NCAA bylaws, it also ensures you’re maximizing your resources to grow your bottom line in a competitive industry. We can also spot the red flags that catch the attention of the NCAA and the media—a critical aspect in this age of rapid change.
"When I took my current position, I saw that our athletic department used a national accounting firm. I said we need to hire James Moore instead for our NCAA agreed-upon procedures. By far, they know more about this type of engagement.”
"We selected James Moore because they have expertise in intercollegiate athletics that is not found when using local firms. Their auditors are professional, thorough, and courteous, and they never hesitate to help us whenever we need them."
"We have both national and regional firms working on our engagements. James Moore's knowledge and understanding of the collegiate athletics realm easily matches up with what we've found with the biggest national firms."
“When I finally got the opportunity to work with James Moore & Co. my first thought was I wished I had been working with them my entire career. What makes them great are the people, and each and every one of them is a true resource.”
“Whether they’re revamping our independent auditor’s report, providing industry knowledge or simply taking the time to understand our shop, I value our partnership [with James Moore] and look forward to many more successful years.”
“Working with James Moore & Co. has been a delight, and that is an understatement for the amazing job they do. Their ability to fluidly meet our needs while offering consistent and timely communication has made a clear difference.”
Could Your Athletic Department Use an Extra $300,000?
Do you have fear of missing out on revenue for your athletic department? We understand your FOMO. Our knowledge, commitment and service offerings run deep. It is our aim to give you peace of mind that yields positive results you’ll feel for years to come. See how we helped a major D1 university find a quarter of a million dollars in uncollected booster contributions! And, find out how one wrong number in a calculation makes a big difference in grants-in-aid revenue distribution.
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Katie Davis, CPA, LSS Certified
With nearly 20 years of experience, Katie is a partner at James Moore and dedicates a majority of her time serving higher education institutions, collegiate athletic departments, foundations and other university-related organizations. She leads the firm’s Higher Education and Collegiate Athletics industry teams, which serve more than 80 higher education organizations (including 30+ athletic departments) nationwide. She is an active member in CABMA and NACUBO.
Katie’s work in higher education goes beyond traditional accounting services. As a thought leader and valued advisor in the industry, she drives discussions on the issues faced by colleges and universities nationwide. Her passion is in the collegiate athletics niche, and she is nationally recognized as an advocate for the financial voices in the business of college sports. She co-hosts the firm’s News & Brews Sports Biz podcast series and makes regular appearances on other industry broadcast programs and publications. Katie works closely with her clients and enjoys bringing solutions to them that improve their operations and redirect their limited resources to the things that matter most. Certified in Lean Six Sigma, she helps her clients create efficient, thorough and sustainable systems for long-term success.
Ken Kurdziel, CPA
Ken has nearly 30 years of experience providing accounting, auditing and consulting services. As the partner-in-charge of the firm’s Gainesville office, he also contributes to the firm’s strategic planning and implementation of tactical items and oversees the daily administration of the office.
As a key member of the firm’s Higher Education Services Team and a noted thought leader in the industry, Ken does a great deal of work with university-related entities such as foundations, athletic associations and booster organizations. His efforts drive strategic business development activities and new trends in higher education and university-related nonprofit organizations. His experience with auditing their investments, his understanding of their fundraising processes and his knowledge of agreed-upon procedures and internal controls makes him a valuable resource for our clients in that industry. And as co-host of our firm’s News & Brews Sports Biz podcast, he advocates for the financial voices in collegiate athletics and discusses the latest developments in the business of college sports.
Ken is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants, the College Athletic Business Management Association, and the National Association of College and University Business Officers. He is a past president of the FICPA Chapter of North Central Florida. He also generously gives back to the community through his involvement with United Way of North Central Florida (where he previously served as Board Finance Chair).
Brendan McKitrick, CPA, CISA
Brendan has over ten years of experience in auditing, agreed-upon procedures and accounting. His clients span a variety of industries, with a particular focus on government entities, collegiate athletic departments and organizations, and universities and their related direct service organizations and foundations. He wears many hats at the firm; in addition to being a key member of our Higher Education and Government Services Teams, he is the point person for the IT/general controls portions of the audits and reviews performed by the practice.
As a Certified Information Systems Auditor (CISA), Brendan has a deep understanding of the systems that drive financial data. He provides IT assessments, risk assessments, IT general controls, application controls, data extraction and related IT consulting services for his clients. He also stays current on technology, government, and university-related audit standards and is a member of the Information Systems Audit and Control Association (ISACA), the National Association of College and University Business Officers (NACUBO), the Southern Association of College and University Business Officers (SACUBO), the College Athletic Business Management Association (CABMA), and numerous government-related professional organizations.
Kevin Warren, CPA
Kevin is a certified public accountant licensed in Florida and has over 20 years of auditing and accounting experience. While his work covers a variety of industries, his emphasis has been on nonprofit clients, local governments, university-related entities, and public broadcasting stations and related organizations. He is a key member of the firm’s Higher Education Services Team and Public Broadcasting Services Team. Because these organizations receive federal and state financial assistance, Kevin has extensive knowledge of the OMB Super Circular and other Government Auditing Standards.
Kevin is a member of several professional associations and nonprofit boards, including United Partners for Human Services, Inc. (UPHS) and Strategic Nonprofit Alliance Partnership (SNAP). He addresses accounting-related topics such as cost allocation and fraud to a variety of association groups. He also serves on the board for the Institute for Nonprofit Innovation and Excellence (INIE)—where he is the treasurer—and the Tallahassee Tottenham Hotspur FC youth soccer organization.
Shane Metzler, CPA
As an audit manager with several years of experience, Shane is responsible for running and supervising audit engagements, planning and performing fieldwork, and reviewing the work of audit staff. He also facilitates team development and builds client relationships.
Shane’s work is concentrated primarily with our Collegiate Athletics and Higher Education Services teams. He has extensive expertise with NCAA agreed-upon procedures engagements and has worked with nearly 20 athletic departments across the country in this capacity. He is also a member of our Construction Services team and helps our clients in that industry make sure their financial reporting is in compliance.