The Department of Education of the US each year gathers data on participation (Equity in Athletics Data Base), revenues, and expenditures of American Universities in sports to ensure adherence to Title IX in terms of equitable spending in sports. Per the DoE website:
The Equity in Athletics Disclosure Act requires co-educational institutions of postsecondary education that participate in a Title IV, federal student financial assistance program, and have an intercollegiate athletic program, to prepare an annual report to the Department of Education on athletic participation, staffing, and revenues and expenses, by men's and women's teams.