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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. (Click here to download form)

If contracting for FY2015 or prior please contact the office for correct contract forms.

2017 Agreed-Upon Procedures for Tiers 3 through 6

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.

If you submitted an AUP report after May 1, 2017, and the report has already been released, you do not need to make any changes. If you submitted an AUP report after May 1, 2017, and the report is still under review, please contact Emily Oster at Emily.Oster@osa.state.nm.us or (505) 476-3800. 

If you have any questions, please contact Emily Oster at Emily.Oster@osa.state.nm.us or (505) 476-3800.

2016 Agreed-Upon Procedures for Tiers 3 through 6

2015 Agreed-Upon Procedures for Tiers 3 through 6

2014 Agreed-Upon Procedures for Tiers 3 through 6

2013 Agreed-Upon Procedures for Tiers 3 through 6

2012 Agreed-Upon Procedures for Tiers 3 through 6 

2011 Agreed-Upon Procedures for Tiers 3 through 6 

2010 Agreed-Upon Procedures for Tiers 3 through 6

Certification Form for Tiers 1 and 2