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.
The following procedures and reporting format should be used for the Agreed-Upon Procedures engagements.
- Exhibit A: Agreed-Upon Procedures Guide for Small Entities – this exhibit includes the recommended procedures that should be performed for a standard agreed-upon procedures engagement.
- Exhibit A in PDF format (pdf, 32k)
- Exhibit A in MS Word format (doc, 51k)