This publication presents the testimony of Clarence C. Crawford, the Associate Director of Education and Employment Issues for the Human Resources Division of the General Accounting Office (GAO). The testimony deals with the finances of the National Collegiate Athletic Association (NCAA) and its member schools, gender profiles in schools' athletic department positions, and minority hiring within athletic departments. The testimony covers the NCAA's revenues and expenses; Division I-A schools' revenues and expenses; gender profile; average compensation, additional benefits, and average outside income received by personnel in athletic positions in historically black schools and other schools; and a comparison of compensation for women and men coaching women's basketball. Findings include the following: (1) the NCAA had revenues of $152.5 million and expenses of $151.3 million for the 1990-91 year; (2) the largest revenue source was television fees and the largest expense was the distribution of revenue to member schools ($79.2 million); (3) men more frequently held the positions of athletic director, head football coach, and men's head basketball coach, while women more often held positions as head of women's programs; and (4) average compensation and income from sources outside the school varied considerably for athletic department positions, with average earning usually lower for athletic personnel at historically black schools. (JB)