Instructions

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 1/1/2023.

Statewide Agreed-Upon Procedures Version 6 (Fiscal Years beginning on or after 1/1/2023)

Version 6 Statewide Agreed Upon Procedures Instructions (Updated 9/2023)

Version 6 Statewide Agreed Upon Procedures FAQ (Updated 9/2023)

Example AUP Report (Updated 9/2023)

Sample Engagement Agreement (Updated 01/2024)

Sample Representation Letter (Updated 01/2024)

Statewide Agreed-Upon Procedures Year 5 (Fiscal Years Ending 12/31/2022 - 11/30/2023)

Year 5 Statewide Agreed Upon Procedures Instructions (Updated 12/2022)

Year 5 Statewide Agreed Upon Procedures FAQ (Updated 12/2022)

Example AUP Report (Updated 12/2022)

Sample Engagement Agreement (12/2022)

Sample Representation Letter (Updated 12/2022)

Instructions

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.