Agreed-Upon Procedures

Small Governments

Checklist and Guidance

AUP Example Report Shells for 1/1/2023 – 12/31/2024
YE 12/31/2024 and YE 6/30/2025 Engagements

AUP Example Report Shells for 1/1/22 — 12/31/23
YE 12/31/23 and YE 6/30/24 Engagements

IPAs can request a copy of the previous report shell by emailing the request to IPAcorrespondence