Agreed-Upon Procedures for Cities, Towns and Special Districts

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.

• Current Audit Revenue Thresholds

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)
• Exhibit A in MS Word format (doc)
• Exhibit B: Independent Accountant’s Report on Applying Agreed-Upon Procedures – this exhibit is a Sample Report that includes example findings for each of the agreed-upon procedures.
• Exhibit B in PDF format (pdf)
• Exhibit B in MS Word format (doc)