The Statewide AUP (SAUP) reporting requirement for all entities required to do audits per the Audit Law, LA R.S. 24:513, will continue for fiscal years beginning on or after 1/1/2025.
Statewide Agreed-Upon Procedures Version 8 (Fiscal Years beginning on or after 1/1/2025)
Version 8 Statewide Agreed Upon Procedures Instructions (Updated 10/2025)
Version 8 Statewide Agreed Upon Procedures FAQ (Updated 10/2025)
Example AUP Report (Updated 9/2023)
Sample Engagement Agreement (Updated 01/2024)
Sample Representation Letter (Updated 01/2024)
Statewide Agreed-Upon Procedures Version 7 (Fiscal Years beginning 1/1/2024 - 12/31/2025)
Version 7 Statewide Agreed Upon Procedures Instructions (Updated 7/2025)
Version 7 Statewide Agreed Upon Procedures FAQ (Updated 10/2024)
Example AUP Report (Updated 9/2023)
Sample Engagement Agreement (Updated 01/2024)
Sample Representation Letter (Updated 01/2024)
For prior versions of the SAUPs or for any other questions, please contact Barry Kelly at (225) 339-3831 or via e-mail at bkelly@lla.la.gov.