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The Office of the State Auditor has developed minimum procedures and a reporting format for Agreed-Upon Procedures engagements of cities and towns that have combined the offices of clerk and treasurer, and special districts, with annual revenues less than the audit threshold, adjusted annually for inflation. The threshold is determined in February each year for the preceding calendar year and posted on the OSA website. These Agreed-Upon Procedures engagements should be performed once in every five-year period and completed by the Office of the State Auditor or a public accountant.

The following procedures and reporting format should be used for the Agreed-Upon Procedures engagements.

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