Agreed-UponProceduresReport-LouisianaLegislativeAuditor.doc

AGREED-UPON PROCEDURES REPORT [Name of Primary Government Entity] Independent Accountant’s ReportOn Applying Agreed-Upon Procedures For the Year Ended [date] To the (Management of Primary Government Entity): We have performed the procedures enumerated below as they are a required part of the engagement. We are required to perform each procedure and report the results, including any exceptions. Management is required to provide a corrective action plan that addresses all exceptions noted. For any procedures that do not apply, we have marked “not applicable.” Management of the [Primary Government Entity], a component unit of the State of Louisiana, is responsible for its financial records, establishing internal controls over financial reporting, and compliance with applicable laws and regulations. These procedures were agreed to by management of the [Primary Government Entity] and the Legislative Auditor, State of Louisiana, solely to assist the users in assessing certain controls and in evaluating managements assertions about the [Primary Government Entity] compliance with certain laws and regulations during the year ended [date]. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants and applicable standards of Government Auditing Standards. The sufficiency of these procedures is solely the responsibility of the specified users of this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. General Determine if there are adequate written policies and procedures for the primary financial/business functions of the entity (budgeting, receipts, purchasing, disbursements, payroll/personnel, contracting, travel, related parties, ethics). Using the financial statements or AFR, perform analytical procedures comparing