Tiered System Reporting
The purpose of this form is for mutual domestic water consumer associations, land grants, incorporated municipalities and special districts to determine what type of audit services they need under the law.
2021 Agreed-Upon Procedures for Tiers 3 through 6
Note: All Agreed-Upon Procedures for Tiers 3 through 6 are included in each agency’s contract through the OSA-Connect Portal. Please refer to the last pages of the contract.
For Agreed-Upon Procedures effective for 2020 and prior, please contact the OSA at (505) 476-3800.
Agreed-Upon Procedure and Tier Certification Instructions
Note: All Certifications for Tier 1 and 2 will be completed on-line. Please contact our office for login information.
Click here for information regarding fianancial assistance that may be available for small political subdivisions to help cover costs associated with AUPs.
If you have any questions, please contact the OSA at