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.
2010 through 2018 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.
The procedures for all agreed-upon procedure engagements have changed as a result of changes that the AICPA made to attestation standards. These new standards are effective for all reports issued on or after May 1, 2017, regardless of the fiscal year being reviewed. Because these are changes to the standards, they are mandatory and cannot be waived or altered by the Office of the State Auditor.
The Office of the State Auditor is not requiring contract amendments for AUP contracts already in place that are affected by this change to standards, but all IPAs must perform and issue reports in accordance with the new procedures regardless of which procedures were attached to the contract. Any agency or IPA that wishes to amend a contract to reflect the changes in procedures may use this form of amendment, which should attach the appropriate set of procedures from above.
Tiers 3 through 6 Amendment Template
Certification Form for Tiers 1 and 2
Note: All Certifications for Tier 1 and 2 will be completed on-line. Please contact our office for login information.